SAC Codes for Services

Section NumberService Heading Number Group Number SAC Code Service Detail Service Description
Section 8Business And Production Services998799872998721Repair Services Of Other GoodsRepair Services Of Footwear And Leather Goods

Code 998721 is used for the Repair Services Of Footwear And Leather Goods under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Repair Services Of Other Goods, Section 8 - Business And Production Services. Heading number of this service is 9987 and the group number is 99872. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.

When services are recognised via their specific SAC Codes, which are globally acceptable. The identification of services becomes easy, and resultantly possibilities of misinterpretation tend to reduce. While filing GST returns online, HSN code in respect of the supply of goods and SAC Code in respect of the supply of services will have to be uploaded, and there will be no need for entering the description of the goods or services while filing GST returns.