|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||9967||99674||996742||Supporting services for road transport||Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.||18||28-06-2017|
SAC Code 996742 is used for the Supporting services for road transport under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. , 6 - Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services . Heading number of this service is 9967 and the group number is 99674 . 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.