Services Accounting Codes [SAC] under Central GST Act
     

Major Sections

 
     

 

 
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Note ‐
a] The Sections, headings, groups and service codes of the Scheme of Classification of Services has been notified vide Annexure to the Notification No.11/2017-Central Tax (Rate).
b] The explanatory notes are as per the Explanatory Notes published on CBIC website and indicate the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessee and the tax administration as a guiding tool for classification of services.
c] However, it may be noted that where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.
     

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