SAC stands for Services Accounting Code. It is the classification code that tells the GST system what kind of service you supplied. Goods use HSN codes; services use SAC codes. As a freelancer you supply services, so you use SAC.

What is the SAC code for website and software development?

Website, software and app development is commonly classified under SAC 998314, IT design and development services. Related IT work falls under neighbouring codes in the 99831 group, such as 998313 for IT consulting and support.

Do I need a SAC code if I am not registered under GST?

If you are not GST registered you issue a plain invoice or bill of supply without charging GST, and a SAC code is not required. Many freelancers still add it out of habit, which is harmless. Once you register, the SAC code belongs on your tax invoice.

I provide more than one type of service. Which SAC code do I use?

List each service as a separate line item on the invoice with its own SAC code. Do not force unrelated services under a single code just to keep the invoice short.

What happens if I use the wrong SAC code?

An honest classification mistake is usually correctable. The bigger risk is that a wrong code implies a different GST rate, which creates a short payment or a mismatch in your returns. If you notice an error, raise it with your chartered accountant rather than quietly changing codes between invoices for the same work.

SAC Code for Freelancers in India

Which code goes on your GST invoice, what it actually means, and where to put it. Written for developers, designers, marketers, writers and consultants billing Indian clients.

Last updated: 19 August 2026

What is a SAC code?

SAC stands for Services Accounting Code. It is how the GST system identifies what kind of service you supplied. Every service has a code, and that code sits on your tax invoice next to the line item it describes.

SAC vs HSN in one line: goods use HSN codes, services use SAC codes. As a freelancer you almost always supply services, so you want SAC.

A SAC code is six digits, and it narrows down as it goes. Take 998314:

99 — it is a service
9983 — professional, technical and business services
99831 — management consulting and information technology services
998314 — IT design and development services

Most freelancers live inside 9983. That is the family worth knowing.

SAC codes freelancers commonly use

What you actually do	SAC	Official description
Website, software, app development	`998314`	IT design and development services
IT consulting, technical support, SEO and digital marketing consulting	`998313`	IT consulting and support services
Web hosting, cloud / infrastructure provisioning	`998315`	Hosting and IT infrastructure provisioning services
Server, network and IT infrastructure management	`998316`	IT infrastructure and network management services
IT work that fits none of the above	`998319`	Other information technology services
Advertising and marketing services	`998361`	Advertising services
Influencer marketing, sponsorship, brand promotion	`998397`	Sponsorship and brand promotion services
Graphic design, UI design, specialty design	`998391`	Specialty design services
Photography and videography	`99838`	Photography and event services (pick the specific 6-digit code in this group)
Commercial training and coaching	`999293`	Commercial training and coaching services

Verify before you file. This list is a starting point for the common freelancer cases, not a legal classification of your specific work. Codes and rates get amended. Confirm the exact code and rate for what you do on the official GST portal or with a chartered accountant before you file a return.

A note on content writing

There is no single obvious code that everyone agrees on for freelance content writing. In practice it gets billed under an IT or other-professional-services code depending on what the work really is — writing for a website is treated differently from copywriting for an ad campaign. This is one worth asking your CA about rather than copying from a blog.

A note on coaching and training

Code 999293 covers commercial training and coaching, but the GST treatment here is genuinely contested — some education services are exempt, and where your work falls depends on what you teach and to whom. Do not assume 18% and do not assume exempt. Ask.

What GST rate goes with these?

Most professional, technical and IT services supplied by freelancers are taxed at 18%. How that 18% appears on the invoice depends on where your client is:

Client in your own state → CGST 9% + SGST 9%
Client in another state → IGST 18%

It is the place of supply that decides this, not where you happen to be sitting when you do the work. Export of services is a separate case with its own rules around LUT and zero rating — do not treat a foreign client like an inter-state Indian client.

Put the code on an actual invoice

The free invoice generator has a SAC field on every line item, and it switches between CGST/SGST and IGST automatically when you pick the two states. No signup, and nothing you type leaves your browser.

Open the free GST invoice generator →

Where the SAC code goes on the invoice

It belongs on the line item, not in the header. A GST invoice line typically reads:

Description of the service
SAC code
Quantity
Rate
Taxable amount

If you delivered two genuinely different services — say a website build and a month of SEO retainer — that is two lines with two different codes, not one line with whichever code you like better.

Common mistakes

Using one code for everything. Convenient, and exactly the thing that looks wrong under review.
Changing codes between invoices for the same recurring work. Pick the right one and stay consistent.
Copying a code from a random blog without checking whether it matches what you actually delivered. Including this one — verify it.
Assuming a foreign client is just another inter-state client. Export of services has its own treatment.
Putting the code in the invoice header instead of against each line item.

Frequently asked questions

Do I need a SAC code if I am not GST registered?

No. Without registration you issue a plain invoice or bill of supply and charge no GST, so there is no SAC requirement. Adding it anyway is harmless. Once you register, it belongs on every tax invoice.

What is the SAC code for website development?

998314 — IT design and development services — is the code commonly used for website, software and app development work.

Is SAC the same as HSN?

No. HSN classifies goods, SAC classifies services. Both live in the same overall system and both appear in the same column on an invoice, which is why the two get confused. Freelancers supplying services use SAC.

What if I use the wrong SAC code?

An honest classification mistake is usually fixable. The real risk is that the wrong code implies a different GST rate, which turns into a short payment or a mismatch in your returns. If you spot an error, raise it with your CA rather than silently switching codes on the next invoice.

Do I need to show the SAC code at all on small invoices?

Reporting requirements have been tied to turnover slabs and have changed more than once. Rather than relying on a threshold you half-remember, put the code on the invoice — it costs nothing and removes the question entirely.