SAC Codes for Freelancers: Complete List with Examples (2026)
Quick Answer: SAC (Services Accounting Code) is a classification code used in GST invoices to identify the type of service you provide. Most freelance services fall under Chapter 9983 (professional, technical, and business services), with specific codes like 998313 for IT consulting, 998312 for graphic design, 998314 for content writing, and 998311 for management consulting. The default GST rate for most freelance services is 18%. Using the wrong SAC code on your GST invoice can trigger notices or cause ITC rejection for your client, so getting it right matters.
SAC Codes for Freelancers: Complete List with Examples
A freelance web developer in Pune created a GST invoice for Rs 1,50,000. She put SAC code 998311 on it. Her client's accounts team rejected the invoice and asked her to resend it with the correct code. She had used a management consulting code for a software development project. It took her two hours of back-and-forth to sort out the mess.
Getting the SAC code wrong is one of the most common — and most avoidable — GST compliance mistakes freelancers make. Your SAC code tells the GST department and your client exactly what service you provided. It determines how your invoice is classified in GSTR-1, whether your client can claim Input Tax Credit (ITC), and whether your return data matches your invoice data.
This guide covers every SAC code that Indian freelancers need to know, organised by profession, with examples and default GST rates. Bookmark this page — you will need it every time you create a GST invoice.
What Is a SAC Code and Why Do Freelancers Need It?
SAC (Services Accounting Code) is a numeric code that classifies every type of service under the GST system. Think of it as a service fingerprint — a unique identifier that tells the government and your client exactly what you do for a living.
SAC codes are issued by the CBIC (Central Board of Indirect Taxes and Customs) and are part of the GST tariff schedule. They work the same way as HSN codes for goods — but for services instead of products.
Why SAC Codes Matter on Your GST Invoice
- Mandatory field: Under Rule 46 of the CGST Rules, 2017, every GST invoice must mention the SAC code of the service provided. Missing or wrong codes make your invoice invalid
- ITC for your client: Your client needs the correct SAC code to claim Input Tax Credit on the GST you charge. If the code is wrong, their ITC claim can get rejected
- GSTR-1 filing accuracy: When you file GSTR-1, you must classify your outward supplies by SAC code. If the code on your invoice does not match what you report in GSTR-1, the system flags a discrepancy
- Audit protection: During a GST audit, the officer will compare your SAC codes against the nature of services you provide. Inconsistent codes raise red flags
Did You Know? The SAC code system covers over 500 service categories. But for freelancers, only about 15-20 codes are relevant. Most freelance services — IT, writing, design, consulting — fall under a single chapter: 9983. This makes it easier than you might think.
How SAC Codes Are Structured (Understanding the Number System)
SAC codes are 6-digit codes (sometimes 8 digits for sub-classifications) organised in a hierarchical structure. Understanding this structure helps you find the right code even if your exact service is not listed.
How to Read a SAC Code
Every SAC code has two parts:
998313
│ │
│ └── Specific service: "Information technology (IT) software"
└────── Chapter: "Professional, technical and business services"
First 2 digits (Chapter): The broad category of service.
- 99 = All services under GST
Next 2 digits (Heading): The sub-category within the chapter.
- 83 = Professional, technical, and business services
Last 2 digits (Sub-heading): The specific service type.
- 13 = Information technology (IT) software services
So 998313 = Chapter 99, Heading 83, Sub-heading 13 = IT software services.
Pro Tip: When you search for your SAC code, start with the broad category (your profession area) and narrow down. Most freelancers are in Chapter 9983 (professional services). From there, find the specific 2-digit suffix that matches your service type.
Complete SAC Code List for Freelancers by Profession
Here is the master reference table that covers every freelance profession. Use this as your first stop when creating a GST invoice.
| Freelance Profession | SAC Code | Service Description | Default GST Rate |
|---|---|---|---|
| IT Consulting / Software Development | 998313 | Information technology (IT) software services | 18% |
| Content Writing / Copywriting | 998314 | Other professional, technical and business services | 18% |
| Graphic Design / UI Design | 998312 | Other professional, technical and business services | 18% |
| Management Consulting | 998311 | Management consulting services | 18% |
| Photography Services | 998314 | Other professional, technical and business services | 18% |
| Legal Advisory | 998314 | Legal services | 18% |
| Accounting / Bookkeeping | 998314 | Accounting and auditing services | 18% |
| Translation Services | 998314 | Translation and interpretation services | 18% |
| Architecture Services | 998314 | Architectural services | 18% |
| Market Research | 998314 | Market research and polling services | 18% |
| Data Analysis / Data Science | 998313 | IT software services | 18% |
| Social Media Management | 998314 | Advertising and marketing services | 18% |
| Video Production / Editing | 998314 | Video production services | 18% |
| Voice-Over / Audio Production | 998314 | Audio production services | 18% |
| Coaching / Online Courses | 999293 | Coaching and training services | 18% |
| Tuition / Teaching | 999293 | Educational services | 18% |
| Event Management | 998314 | Event management services | 18% |
| Public Relations (PR) | 998314 | Public relations services | 18% |
| Human Resources Consulting | 998314 | HR consulting services | 18% |
| Financial Advisory | 998314 | Financial consulting services | 18% |
Important: This is not an exhaustive government list — it is a curated reference for the most common freelance professions in India. For services not listed here, search the official CBIC tariff on cbic.gov.in to find your exact code.
SAC Codes for IT and Software Freelancers
IT and software freelancers form the largest group of GST-registered professionals in India. Most IT services fall under a single SAC code, but there are nuances worth understanding.
SAC 998313 — IT Software Services
This is the primary code for all freelance IT professionals. It covers a wide range of technology services:
- Custom software development — building web apps, mobile apps, SaaS products, or enterprise software for clients
- Website development — designing and coding websites (WordPress, React, Next.js, etc.)
- App development — building iOS, Android, or cross-platform mobile applications
- Cloud and DevOps services — setting up AWS, Azure, GCP infrastructure, CI/CD pipelines
- Database management — designing, optimising, or managing databases for clients
- API development and integration — building REST APIs, GraphQL services, or third-party integrations
- Quality assurance (QA) / Testing — manual and automated testing services
- Cybersecurity consulting — security audits, penetration testing, vulnerability assessment
- Blockchain development — smart contracts, dApp development, Web3 services
- AI/ML services — machine learning model development, data pipeline design, NLP services
Real Example: Rohan, a freelance full-stack developer in Bengaluru, builds a custom inventory management system for a retail client. His invoice for Rs 5,00,000 carries SAC code 998313 with GST at 18%. Since his client is in Mumbai (same state), he charges CGST @ 9% + SGST @ 9%. Total invoice: Rs 5,90,000.
What About IT Staffing or Recruitment?
If you provide IT recruitment or staffing services (placing developers at client companies), the code is different:
| Service Type | SAC Code | Description |
|---|---|---|
| Software development, coding, consulting | 998313 | IT software services |
| IT staffing, recruitment, manpower supply | 998314 | Manpower supply and recruitment |
| IT training, workshops, bootcamps | 999293 | Coaching and training services |
Common Mistake: Freelance developers who also offer coding bootcamps or tech workshops sometimes use 998313 for the training service. If you are teaching, use 999293 instead. Mixing service types under the wrong SAC code creates confusion during GSTR-1 filing.
SAC Codes for Design and Creative Freelancers
Design freelancers cover a broad spectrum — from graphic design to UI/UX to animation. Most fall under SAC 998312 or 998314.
SAC 998312 — Other Professional, Technical and Business Services
This code covers most design-related freelance services:
- Graphic design — logos, brochures, flyers, posters, business cards, brand identity
- UI/UX design — user interface and experience design for websites and apps
- Product design — physical product design and prototyping
- Interior design — space planning, furniture layout, design consultation
- Fashion design — clothing design, textile design, pattern making
- Packaging design — product packaging, label design
SAC 998314 — Other Professional Services
Some design services fall under this broader code:
- Animation services — 2D animation, 3D animation, motion graphics, explainer videos
- Illustration services — custom illustrations, book illustrations, editorial illustrations
- Print design — magazine layouts, book covers, catalogue design
Real Example: Priya, a freelance UI/UX designer in Hyderabad, designs a mobile app interface for a health-tech startup. The project value is Rs 3,50,000. She uses SAC code 998312 on her invoice. Since the startup is in Bangalore (different state), she charges IGST @ 18% = Rs 63,000. Total: Rs 4,13,000.
SAC Codes for Content, Writing and Media Freelancers
Content writers, journalists, bloggers, and media professionals represent a huge segment of India's freelance economy. Most content services fall under SAC 998314.
SAC 998314 — Content and Writing Services
This is the catch-all code for most content-related freelance services:
- Blog writing and SEO content — articles, blog posts, listicles, SEO-optimised content
- Copywriting — advertising copy, email copy, product descriptions, landing pages
- Technical writing — documentation, user manuals, API documentation, whitepapers
- Ghostwriting — books, articles, speeches written on behalf of someone else
- Social media content — social media posts, captions, content calendars
- Scriptwriting — video scripts, podcast scripts, YouTube scripts
- Translation — translating content from one language to another
- Editing and proofreading — reviewing, editing, and improving written content
- Journalism and reporting — freelance articles, investigative pieces, news reports
SAC 998314 — Media and Broadcasting Services
Some media-related freelance services also use this code:
- Video production — shooting, editing, and post-production for videos
- Podcast production — recording, editing, and producing podcast episodes
- Voice-over services — narration for videos, ads, audiobooks
- Photography — event photography, product photography, portrait photography
Real Example: Ankit, a freelance content writer in Jaipur, writes 15 SEO articles for a digital marketing agency in Delhi. His invoice: Rs 75,000 for content writing services under SAC code 998314, GST at 18% (IGST since it is inter-state). Tax: Rs 13,500. Total: Rs 88,500.
Special Case: Blogging and Ad Revenue
If you are a blogger who earns through Google AdSense or affiliate marketing, the classification can be different:
| Revenue Source | SAC Code | GST Treatment |
|---|---|---|
| Sponsored blog posts (direct client pays you) | 998314 | Taxable at 18% |
| Google AdSense revenue | 998314 | TDS deducted by Google (2%) |
| Affiliate marketing commissions | 998314 | Taxable at 18% |
| Selling your own digital products (e-books, courses) | 998314 | Taxable at 18% |
SAC Codes for Consulting and Advisory Freelancers
Consulting is one of the most common freelance professions in India. The SAC code depends on the type of consulting you provide.
SAC 998311 — Management Consulting Services
This code covers strategic and management advisory:
- Business strategy consulting — growth strategy, market entry, competitive analysis
- Operations consulting — process improvement, supply chain optimisation
- HR consulting — recruitment strategy, organisational design, compensation planning
- Financial consulting — fundraising advisory, financial modelling, business valuation
- Marketing strategy — brand strategy, go-to-market planning, marketing audits
SAC 998314 — Other Professional Consulting
Technical and specialised advisory services fall here:
- Legal consulting — contract drafting, IP advisory, compliance consulting
- Tax consulting — GST advisory, income tax planning, tax audit support
- Engineering consulting — structural engineering, MEP consulting, project management
- Environmental consulting — waste management, sustainability advisory, pollution control
- Real estate advisory — property valuation, RERA compliance, investment advisory
Real Example: Meera, a freelance HR consultant in Gurugram, helps a startup set up its performance management system. Her project fee is Rs 2,00,000. She uses SAC code 998311 (management consulting). Since both she and the client are in the same state (Haryana), the invoice shows: Rs 2,00,000 service fee + CGST @ 9% = Rs 18,000 + SGST @ 9% = Rs 18,000. Total: Rs 2,36,000.
SAC Codes for Education, Training and Coaching Freelancers
Online coaching, tutoring, and training have become massive freelance categories in India. These services use different SAC codes than professional consulting.
SAC 999293 — Coaching and Training Services
This code covers educational and skill-development services:
- Online courses and workshops — live or recorded courses on platforms like Udemy, Teachable, or your own website
- One-on-one coaching — career coaching, business coaching, fitness coaching
- Corporate training — workshops conducted for companies on communication, leadership, or technical skills
- Tuition and test preparation — IIT/JEE coaching, CAT preparation, UPSC coaching, language classes
- Music, art, and hobby classes — instrument lessons, painting classes, dance classes
- Yoga and wellness coaching — online or in-person yoga sessions, meditation coaching
| Service Type | SAC Code | GST Rate | Notes |
|---|---|---|---|
| Online skill courses (professional) | 999293 | 18% | Coding, design, marketing courses |
| School-level tuition | 999293 | 18% | Academic coaching |
| Competitive exam coaching | 999293 | 18% | UPSC, CAT, JEE, NEET coaching |
| Certified training programs | 999293 | 18% | Industry certifications |
| Recreational classes (yoga, art, music) | 999293 | 18% | Hobby and wellness classes |
Real Example: Vikram, a freelance data science trainer in Bengaluru, conducts a 12-week bootcamp for a corporate client. The training fee is Rs 6,00,000 for 30 participants. He uses SAC code 999293 (coaching services). His invoice shows IGST @ 18% = Rs 1,08,000 since the client is in Mumbai. Total: Rs 7,08,000.
SAC Codes for Other Common Freelance Services
Some freelance professions do not fit neatly into the categories above. Here are the SAC codes for other services you might offer.
| Freelance Service | SAC Code | Description | GST Rate |
|---|---|---|---|
| Event management / planning | 998314 | Event organisation services | 18% |
| Travel agency services | 9965 | Travel and tour operator services | 5% (without ITC) or 18% |
| Catering services | 9963 | Catering services | 5% (without ITC) or 18% |
| Photography (wedding/event) | 998314 | Professional photography | 18% |
| ** Videography (wedding/event)** | 998314 | Video production | 18% |
| Beauty and wellness services | 9996 | Personal care services | 18% |
| Interior design consultation | 998314 | Design consulting services | 18% |
| Real estate brokerage | 9972 | Real estate agent services | 18% |
| Insurance agent / advisory | 9971 | Insurance agent services | 18% |
| Telecom services | 9986 | Telecom and internet services | 18% |
| Digital marketing (SEO, SEM) | 998314 | Advertising services | 18% |
| Public relations (PR) | 998314 | PR and communication services | 18% |
| Research and data analysis | 998314 | Research and analytics services | 18% |
| Medical transcription | 998314 | Healthcare support services | 18% |
| Fitness training / personal trainer | 9996 | Health and fitness services | 18% |
Multiple Services on One Invoice
If you provide different types of services to the same client, list each service separately with its own SAC code on the invoice. For example, if you designed a logo (SAC 998312) and also wrote website copy (SAC 998314) for the same client, show them as two line items:
Item 1: Logo Design (SAC 998312) — Rs 50,000
Item 2: Website Copywriting (SAC 998314) — Rs 30,000
Taxable Value — Rs 80,000
CGST @ 9% — Rs 7,200
SGST @ 9% — Rs 7,200
Grand Total — Rs 94,400
Pro Tip: Never put multiple services under one SAC code. Each service type gets its own line with its own code. This keeps your GSTR-1 filings clean and makes it easier for your client to claim ITC. If you use FreelanceBook to create your invoices, the tool automatically assigns the correct SAC code based on the service type you select.
How to Find Your Correct SAC Code on the CBIC Portal
If your freelance service is not listed in this guide, you can find the official code on the CBIC (Central Board of Indirect Taxes and Customs) website. Here is how:
Step-by-Step Process
- Go to https://cbic.gov.in — the official CBIC website
- Click on "GST" in the top navigation menu
- Select "GST Acts and Rules" from the dropdown
- Click on "CGST Tariff" or "GST Rate Finder"
- Search for your service using keywords (e.g., "software," "consulting," "writing")
- Note the SAC code, description, and applicable GST rate
Important: Always verify the SAC code on the CBIC portal rather than relying on third-party websites. GST rules and classifications are updated periodically, and unofficial sources may show outdated information. Bookmark the CBIC GST rate finder for quick reference.
Quick Reference: Top 5 SAC Codes by Freelancer Type
| Freelancer Type | Most Likely SAC Code | Alternative Code |
|---|---|---|
| Software developer / Web developer | 998313 | — |
| Content writer / Copywriter | 998314 | — |
| Graphic designer / UI designer | 998312 | 998314 |
| Management consultant | 998311 | — |
| Online coach / Trainer | 999293 | — |
GST Rates for Each SAC Code
Most freelance services attract a GST rate of 18%. However, some services have different rates. Understanding the rate for your specific SAC code helps you calculate your invoice correctly.
Standard GST Rates for Freelance Services
| GST Rate | Service Categories |
|---|---|
| 0% | Export of services (with LUT), services to SEZ units |
| 5% | Residential property rental (SAC 9972), small hotel accommodation |
| 12% | Government-licensed services, certain financial services |
| 18% | Most freelance professional services (9983, 9992, 9996 series) |
| 28% | Not applicable to freelance services (applies to luxury goods, not services) |
Special Cases for Freelancers
Export of services (zero-rated): If you provide services to clients outside India, the GST rate is 0% under the export of services category. You still need a SAC code on your invoice, but the tax amount is zero. You must file an LUT (Letter of Undertaking) to claim this benefit. For a complete guide, read our article on GST for freelancers with foreign clients.
Reverse Charge Mechanism (RCM): If you provide services to an embassy, government department, or UN body, the GST may be payable under reverse charge by the recipient, not by you. Your invoice should mention: "Tax payable under Reverse Charge Mechanism."
Common Mistakes Freelancers Make with SAC Codes
Getting the SAC code wrong is easy. Fixing the consequences is not. Here are the most frequent mistakes freelancers make.
1. Using a Generic Code for Everything
Some freelancers use SAC code 998314 for every service, regardless of what they actually do. While 998314 covers many services, it is not a catch-all. If you provide IT consulting, using 998313 is more accurate than 998314. Precision matters for audit purposes.
2. Not Including SAC Code on the Invoice
Under Rule 46 of the CGST Rules, 2017, the SAC code is a mandatory field on every GST invoice. Skipping it makes your invoice invalid and your client cannot claim ITC.
3. Mixing Up SAC and HSN Codes
SAC codes are for services. HSN codes are for goods. If you sell physical products (like printed merchandise, artwork, or books), use HSN codes. If you provide a service, use SAC codes. Never use an HSN code on a service invoice or vice versa.
4. Using the Wrong Code for Multi-Service Projects
If you provide multiple types of services in a single project (design + development + content), each service should have its own SAC code on the invoice. Using one code for the entire project creates a mismatch in your GSTR-1 data.
5. Not Verifying the Code Annually
The CBIC occasionally updates SAC code classifications. A code that was correct last year may have been reclassified. Check the CBIC portal at the start of every financial year to confirm your code is still valid.
Pro Tip: If you are unsure about your SAC code and a client asks for it urgently, use the most specific code available. When in doubt, search the CBIC tariff. But the best approach is to verify your code once, note it down, and use it consistently on every invoice. Consistency is more important than perfection — the GST department looks for patterns, not one-off accuracy.
Frequently Asked Questions
What SAC Code Should a Freelance Software Developer Use?
A freelance software developer should use SAC 998313 (Information Technology Software Services). This code covers custom software development, website development, app development, cloud services, API development, DevOps, cybersecurity consulting, and all other IT-related services provided to clients. The default GST rate is 18%.
What SAC Code Is Used for Content Writing Services?
Content writing services fall under SAC 998314 (Other Professional, Technical and Business Services). This covers blog writing, copywriting, technical writing, ghostwriting, social media content, scriptwriting, editing, proofreading, and translation services. The applicable GST rate is 18% for all these content services.
Is a SAC Code Mandatory on a GST Invoice?
Yes, under Rule 46 of the CGST Rules, 2017, every GST invoice must mention the SAC (or HSN) code of the service being supplied. Without a SAC code, your invoice is considered incomplete and invalid. Your client will not be able to claim Input Tax Credit on an invoice missing the SAC code, which may cause payment delays or disputes.
Can I Use Multiple SAC Codes on a Single GST Invoice?
Yes, you can and should use multiple SAC codes if you provide different types of services on the same invoice. Each service type must be listed as a separate line item with its own SAC code, description, quantity, rate, and amount. For example, a graphic designer who also writes copy for the same client should list logo design (SAC 998312) and copywriting (SAC 998314) as two separate line items.
What Is the Difference Between SAC and HSN Codes?
SAC codes are used for services (what you do for clients), while HSN codes are used for goods (physical products you sell). As a freelancer providing services, you use SAC codes on your invoices. If you also sell physical products like printed merchandise, artwork, or books, you use HSN codes for those items. Never mix SAC and HSN codes for the same line item on an invoice.
What SAC Code Applies to Freelance Photography Services?
Freelance photography services fall under SAC 998314. This includes event photography, product photography, portrait photography, wedding photography, and commercial photography. The GST rate is 18%. If you are also selling physical photo prints or albums, those would be classified under HSN codes for goods (typically 4911 for printed books or photographs), not SAC codes.
Does the SAC Code Affect the GST Rate I Charge?
The SAC code itself does not determine the GST rate — the rate is set by the government for each service category. However, different SAC codes may have different GST rates. For example, most professional services under SAC 9983, 998311, 998312, 998313, and 998314 attract 18% GST. But services like residential property rental (SAC 9972) attract only 5% GST. Always check the applicable rate for your specific SAC code on the CBIC portal.
Next Steps
Now that you know the correct SAC code for your freelance service, the next step is to start using it on every GST invoice you create. Bookmark this page as a quick reference, and verify your code on the CBIC portal at least once a year. For a complete walkthrough on creating GST-compliant invoices with the correct SAC codes, tax calculations, and mandatory fields, read our guide on how to create a GST invoice for freelancers. If you have not registered for GST yet, our GST registration guide covers the entire process step by step.