|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 6||Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services||9969||99692||996922||Water Distribution And Other Services||Services Involving Distribution Of Steam, Hot Water And Air Conditioning Supply Etc.|
The Services Involving Distribution Of Steam, Hot Water And Air Conditioning Supply Etc. are categorized by the Code 996922 under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Water Distribution And Other Services, Section 6 - Distributive Trade Services, Accomodation, Food & Beverage Service, Transport Services, Gas & Electricity Distribution Services. Heading number of this service is 9969 and the group number is 99692. 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.