SAC codes for freelancers: software, IT, design, consulting and writing
The SAC (Services Accounting Code) classifies a service under GST. Put the 6-digit code on every export invoice. The Export Declaration Form also has a SAC column for each invoice, so use the same code there.
Last updated 05 Oct 2026 · Not legal or tax advice
Quick pick
| Your work | SAC |
|---|---|
| Custom software, web or app development | 998314 |
| IT consulting and support | 998313 |
| Hosting and infrastructure | 998315 |
| Other IT services (QA, testing) | 998319 |
| Management or marketing consulting | 998311 |
| Graphic, UI/UX or product design | 998391 |
| Advertising | 998361 |
| Market research | 998371 |
| Translation | 998395 |
| Video editing and post-production | 999613 |
| Writers, illustrators, composers (original authorship) | 999632 |
| Online tutoring | 999293 |
| Other professional services (content writing, virtual assistance) | 998399 |
Content writing can fit more than one code; pick the one that best describes the work and use it consistently. Ask your CA if unsure.
All codes, with the official descriptions
| SAC | Official description | Typical use |
|---|---|---|
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management | Strategy, HR or marketing consulting |
| 998312 | Business consulting services including public relations services | PR, business advisory |
| 998313 | Information technology consulting and support services | IT consulting, tech support |
| 998314 | Information technology design and development services | Custom software, web and app development |
| 998315 | Hosting and information technology infrastructure provisioning services | Hosting, managed infra |
| 998316 | Information technology infrastructure and network management services | SRE, network admin |
| 998319 | Other information technology services nowhere else classified | QA/testing, misc. IT |
| 998361 | Advertising Services | Ad campaign creation and management |
| 998371 | Market research services | Surveys, research |
| 998386 | Photographic and videographic processing services | Photo and video processing |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | Graphic, UI/UX, logo, product design |
| 998392 | Design originals | Original design IP |
| 998393 | Scientific and technical consulting services | Scientific/technical consulting |
| 998395 | Translation and interpretation services | Translation |
| 998399 | Other professional, technical and business services nowhere else classified | Fallback: content writing, VA |
| 998594 | Combined office administrative services | Virtual assistant |
| 998595 | Specialised office support services such as duplicating, mailing services, document preparation etc. | Data entry, document prep |
| 999293 | Commercial training and coaching services | Online tutoring/coaching |
| 999611 | Sound recording services | Audio, podcast production |
| 999612 | Motion picture, videotape, television and radio programme production services | Video production |
| 999613 | Audiovisual post-production services | Video editing, colour, VFX |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | Writers, composers, illustrators |
| 997331 | Licensing services for the right to use computer software and databases | Software licensing |
Source: Scheme of Classification of Services, annexure to Notification No. 11/2017-Central Tax (Rate).
SAC on export invoices
- If you are GST-registered, CGST Rule 46 requires the SAC on your tax invoice, along with the recipient's address, the country of destination and, under a Letter of Undertaking, the export endorsement.
- If you are not registered, put the SAC on your invoice anyway: your bank sees it on the invoice and in Part 2B of the EDF.
- Print all 6 digits.
The free export invoice generator lets you pick the SAC from this list.