SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 8 Business and Production Services 9989 99894 998941 Materials recovery (recycling) services, on a fee or contract basis Metal waste and scrap recovery (recycling) services, on a fee or contract basis 18 28-06-2017

SAC Code 998941 is used for the Materials recovery (recycling) services, on a fee or contract basis under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Metal waste and scrap recovery (recycling) services, on a fee or contract basis , 8 - Business and Production Services . Heading number of this service is 9989 and the group number is 99894 . 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.