HSN & SAC codes, by profession.

Every GST tax invoice in India must classify what you sell under an HSN code (goods) or SAC code (services). This page lists the most common SAC codes by profession - IT consulting, design, photography, writing, accounting, legal - with the codes you can confidently put on your invoices today.

i.HSN vs SAC - the basics

HSN (Harmonised System Nomenclature) codes classify goods. They originate from the World Customs Organisation system and have 2, 4, 6, or 8-digit versions.

SAC (Service Accounting Code) codes classify services. They are an Indian extension built on top of the same chapter-based system. All services live under chapter 99.

For a typical freelancer or service business, you'll only ever use SAC codes. They go on every line item of your tax invoice. The minimum digits required depend on your turnover:

• Up to ₹5 crore aggregate turnover: 4-digit SAC mandatory on B2B invoices, optional on B2C.
• Above ₹5 crore aggregate turnover: 6-digit SAC mandatory on all invoices.

Best practice: always use 6-digit SAC even if 4-digit is the minimum. It's more specific, more defensible, and futureproofs you against growth.

ii.SAC codes by profession

IT and software

• 998313 - Information technology (IT) consulting and support services
• 998314 - Information technology (IT) design and development services
• 998315 - Hosting and information technology (IT) infrastructure provisioning services
• 998316 - IT infrastructure and network management services
• 998319 - Other information technology services

Most freelance developers use 998314 for project work, 998313 for consulting engagements.

Design and creative

• 998391 - Specialty design services - graphic design
• 998392 - Design originals
• 998399 - Other specialty design services
• 998722 - Photography services (including event and portrait)
• 998311 - Management consulting services (covers brand strategy)

Logo design, UI/UX, illustration: 998391 is the standard. Photography: 998722.

Writing, editing, translation

• 998599 - Other support services n.e.c. (includes content writing, copywriting fallback)
• 998596 - Events, exhibitions, conferences and meetings assistance services
• 998722 - Translation and interpretation services (often classified here)

For freelance writers and editors, 998599 is the most common catch-all; some CAs prefer 998313 if the writing is technical.

Marketing and advertising

• 998361 - Advertising services
• 998362 - Purchase and sale of advertising space or time, on commission
• 998363 - Sale of advertising space in print media
• 998364 - Sale of TV and radio advertising time
• 998365 - Sale of internet advertising space
• 998366 - Sale of other advertising space or time

For most digital marketing and content marketing freelancers, 998361 works. For SEO and SEM specifically, some practitioners use 998314 (IT design and development) as it involves technical implementation.

Management consulting

• 998311 - Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
• 998312 - Business consulting services including pubic relations services
• 998399 - Other professional, technical and business services n.e.c.

998311 is the broad catch-all for any consultant.

Legal and accounting

• 998211 - Legal advisory and representation services concerning criminal law
• 998212 - Legal advisory and representation services concerning other fields of law
• 998213 - Legal documentation and certification services concerning patents, copyrights, etc.
• 998219 - Other legal services n.e.c.
• 998222 - Accounting and bookkeeping services
• 998221 - Financial auditing services
• 998223 - Tax consultancy and preparation services

Education and training

• 999293 - Commercial training and coaching services
• 999294 - Other education and training services n.e.c.
• 999295 - Services involving conduct of examination for admission to educational institutions

For online tutors, coaches, course creators: 999293.

Architecture and engineering

• 998321 - Architectural advisory services
• 998322 - Architectural services for residential building projects
• 998323 - Architectural services for non-residential building projects
• 998331 - Engineering advisory services
• 998332 - Engineering services for buildings
• 998333 - Engineering services for industrial and manufacturing projects
• 998334 - Engineering services for transportation projects

Other catch-alls

• 998599 - Other support services n.e.c. (broad fallback)
• 998399 - Other professional, technical and business services n.e.c.
• 998312 - Business consulting services

iii.GST rates by service category

Most professional services attract 18% GST. Exceptions:

• 0% (exempt or zero-rated): Education services from recognised institutions, healthcare from registered providers, exports of services under LUT
• 5%: Restaurant services (without ITC), some transport services
• 12%: Some construction services, accommodation under certain price thresholds
• 18%: Almost all other professional services - IT, design, consulting, writing, accounting, legal, marketing, photography
• 28%: Limited to specific entertainment and luxury services

If unsure, default to 18% for most freelance and small business service supplies, then confirm with your CA if the engagement is unusual.

iv.Finding the exact right code

If your service doesn't clearly fit one of the codes above:

1. Search the official GST rate finder at services.gst.gov.in or via the CBIC GST portal.
2. Pick the code that most narrowly describes what you do. Generic catch-alls (998599, 998399) are acceptable but a specific code is safer.
3. Be consistent. Use the same code across invoices for the same service. Random switching looks like classification gaming during audit.
4. If in doubt, ask your CA before the first invoice goes out. A wrong code is easier to fix in month one than year three.

v.How to put HSN/SAC on your invoice

The SAC code goes on each line item of the tax invoice, alongside the description, quantity, rate, and value. A common layout:

S.No  Description           SAC      Qty  Rate     Value
1     Web app development    998314   1    50000    50000
                                            CGST 9%   4500
                                            SGST 9%   4500
                                            Total    59000
  

VioBusiness lets you enter the SAC code as part of the line-item description, or in a custom field, depending on how your CA prefers the layout. The PDF carries everything required.

vi.Common HSN/SAC mistakes

• Using 4-digit when 6-digit is required. Above ₹5 crore turnover you must use 6-digit. Don't drop digits.
• Mixing chapter 99 with goods chapters. Services live under chapter 99. If you find yourself using a 4-digit code starting with a different chapter, you've misclassified.
• Switching codes between similar invoices. Be consistent.
• Using the wrong rate for the code. Most services are 18% GST. Don't apply 5% or 12% unless you've confirmed the specific service category supports that lower rate.
• Forgetting HSN/SAC entirely. An invoice without classification can be rejected during reconciliation or audit.

vii.How VioBusiness handles HSN/SAC codes

VioBusiness lets you set a default SAC code in your Business Profile (for the service you most often provide) and override per-line-item where needed. The PDF carries the code on each line. Records are stored locally on your phone and exportable to CSV for your CA or GST return software.

For more on the app and Indian invoicing see our India page and our GST on invoices guide.

Disclaimer: SAC/HSN classification is ultimately a tax matter. For specific cases - especially when your service straddles multiple codes or involves bundled supplies - consult a CA or GST practitioner.

viii.Get VioBusiness

Clean, professional invoice app for Indian freelancers and small business. ₹999 lifetime, no ads. More on the India page.