SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 9 Community, Social & Personal Services and other miscellaneous services 9993 99932 999321 Residential care services for the elderly and disabled Residential health-care services other than by hospitals 18 28-06-2017

SAC Code 999321 is used for the Residential care services for the elderly and disabled under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Residential health-care services other than by hospitals , 9 - Community, Social & Personal Services and other miscellaneous services . Heading number of this service is 9993 and the group number is 99932 . 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.