|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 8||Business And Production Services||9984||99845||998451||Library And Archive Services||Library Services|
The Library Services are categorized by the Code 998451 under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Library And Archive Services, Section 8 - Business And Production Services. Heading number of this service is 9984 and the group number is 99845. These codes are mandatory mapping/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.