SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 7 Financial and related services; real estate services; and rental and leasing services 9973 99732 997321 Leasing or rental services concerning other goods Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) 18 28-06-2017

SAC Code 997321 is used for the Leasing or rental services concerning other goods under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) , 7 - Financial and related services; real estate services; and rental and leasing services . Heading number of this service is 9973 and the group number is 99732 . 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.