SAC codes for freelancers

The six-digit code that tells GST which service you are billing. Find yours below, then put it on an invoice in one click.

Find your code GST calculator

GSTIN

Invoice

No.
Issued: 27 October 2026
Due: 10 November 2026

Billed to

GSTIN

Description	HSN/SAC	Amount
Label design for the glaze range	998391	₹18,000.00
Product photographs, 24 pieces	998382	₹20,400.00
Revisions after second review	998391	₹4,500.00

Subtotal: ₹42,900.00
Discount %: ₹0.00
Tax rate %
CGST 9%: ₹3,861.00
SGST 9%: ₹3,861.00
Total due: ₹50,622.00

Payment details

Scan to pay ₹50,622.00 by UPI
meera@hdfcbank

Notes

The real editor, with a code on each line. Change anything; it is not saved here.

Find your code

Software and IT

998314Web and app developers, software studiosInformation technology (IT) design and development servicesUse on an invoice
998313IT consultants, tech support, security adviceInformation technology (IT) consulting and support servicesUse on an invoice
998315Web hosting, servers, cloud set-upHosting and information technology (IT) infrastructure provisioning servicesUse on an invoice
998316Managing servers and networks for clientsIT infrastructure and network management servicesUse on an invoice
998319IT work that fits none of the codes aboveOther information technology services n.e.c.Use on an invoice

Design and advertising

998391Graphic, brand, interior, fashion and product designersSpecialty design services including interior design, fashion design, industrial design and other specialty design servicesUse on an invoice
998392Selling the original design itself, such as a logo or patternDesign originalsUse on an invoice
998361Ad agencies, campaign planning and creativeAdvertising servicesUse on an invoice
998365Selling ad space on your own website or channelSale of Internet advertising space (except on commission)Use on an invoice
998371Surveys, user research, market studiesMarket research servicesUse on an invoice

Consulting

998311Management, strategy, HR, marketing and operations consultantsManagement consulting and management services including financial, strategic, human resources, marketing, operations and supply chain managementUse on an invoice
998312Business consultants and PRBusiness consulting services including public relations servicesUse on an invoice
998393Technical and scientific advisersScientific and technical consulting services n.e.c.Use on an invoice

Photography and video

998381Portrait and family photographersPortrait photography servicesUse on an invoice
998382Product, fashion and advertising photographersAdvertising and related photography servicesUse on an invoice
998383Wedding and event photographers and videographersEvent photography and event videography servicesUse on an invoice
998384Aerial, drone, underwater and other specialist photographySpecialty photography servicesUse on an invoice
998385Photo retouchers and restorersRestoration and retouching services of photographyUse on an invoice
998386Photo and video editing and processingPhotographic and videographic processing servicesUse on an invoice
999612Video, film and podcast productionMotion picture, videotape, television and radio programme production servicesUse on an invoice
999613Video editors, colourists, sound mixersAudiovisual post-production servicesUse on an invoice
999611Recording studios and sound engineersSound recording servicesUse on an invoice

Writing, art and performance

999632Writers, illustrators, composers and artistsServices of authors, composers, sculptors and other artists, except performing artistsUse on an invoice
999631Actors, musicians, voice artists, modelsServices of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etcUse on an invoice
998395Translators and interpretersTranslation and interpretation servicesUse on an invoice

Accounts, tax and law

998222Accountants and bookkeepersAccounting and bookkeeping servicesUse on an invoice
998231Tax consultants for businessesCorporate tax consulting and preparation servicesUse on an invoice
998232Income tax filing for individualsIndividual tax preparation and planning servicesUse on an invoice
998212Lawyers and legal consultants (outside criminal law)Legal advisory and representation services concerning other fields of lawUse on an invoice
998213Trademark, copyright and patent filingsLegal documentation and certification services concerning patents, copyrights and other intellectual property rightsUse on an invoice

Architecture and engineering

998321Architects advising on a projectArchitectural advisory servicesUse on an invoice
998322Architects designing homesArchitectural services for residential building projectsUse on an invoice
998331Engineering consultantsEngineering advisory servicesUse on an invoice

Teaching and coaching

999293Corporate trainers, coaches, workshopsCommercial training and coaching servicesUse on an invoice
999294Tutors and courses not in a school or collegeOther education and training services n.e.c.Use on an invoice
999291Music, dance and art teachersCultural education servicesUse on an invoice
999292Sports, yoga and fitness coachingSports and recreation education servicesUse on an invoice

Events, support and the rest

998596Event planners and organisersEvents, Exhibitions, Conventions and trade show organisation and assistance servicesUse on an invoice
998595Virtual assistants, typing and document workSpecialized office support services such as duplication services, mailing services and document preparation servicesUse on an invoice
998399Professional work that fits none of the codes aboveOther professional, technical and business services, n.e.c.Use on an invoice

Codes and titles from the CBIC Explanatory Notes to the Scheme of Classification of Services, published by the GST Council.

A machine works’ letterhead and handwritten letter, Hannover, 1890 — A letterhead from Hannover, 1890.

A handwritten invoice from a lumber dealer in Oakesdale, Washington, 1890 — A letterhead from Hannover, 1890.

When the code must be on your invoice

Turnover up to ₹5 crore: at least the first 4 digits on every tax invoice to a GST-registered client. Invoices to people who are not registered may leave it out.

Above ₹5 crore: 6 digits on every tax invoice.

This has applied since 1 April 2021, under Notification 78/2020-Central Tax. Most freelancers simply write the full six digits.

Questions

They work the same way. HSN codes classify goods; SAC codes classify services and all begin with 99. On an invoice they share one column.
Use the code for what the client is mainly paying for. If one invoice mixes clearly different services, give each line its own code.
It can. Most professional services are taxed at 18%, but check the rate for your code before you bill, especially for education, events and anything sold with goods.

They work the same way. HSN codes classify goods; SAC codes classify services and all begin with 99. On an invoice they share one column.