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 9969 99692 996922 Water distribution and other services Services involving distribution of steam, hot water and air conditioning supply etc. 18 28-06-2017

SAC Code 996922 is used for the Water distribution and other services under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Services involving distribution of steam, hot water and air conditioning supply etc. , 6 - Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services . Heading number of this service is 9969 and the group number is 99692 . 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.