SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 5 Construction Services 9954 99543 995432 Site preparation services Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. 18 28-06-2017

SAC Code 995432 is used for the Site preparation services under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. , 5 - Construction Services . Heading number of this service is 9954 and the group number is 99543 . These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.