SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 6 Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services 9966 99660 996602 Rental services of transport vehicles with or without operators Rental services of water vessels including passenger vessels, freight vessels etc with or without operator 18 28-06-2017

SAC Code 996602 is used for the Rental services of transport vehicles with or without operators under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Rental services of water vessels including passenger vessels, freight vessels etc with or without operator , 6 - Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services . Heading number of this service is 9966 and the group number is 99660 . 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.