SAC Codes for Freelancers in India: Find Yours (2026)

Every GST invoice you raise needs a SAC code on it. Most freelancers handle this the same way: copy whatever code a friend uses, or whatever their first CA typed once, and never think about it again.

That mostly works — until a client's accounts team queries the code, or your GSTR-1 shows a service you don't actually provide. This guide explains what SAC codes are, how to find the right one for your work, and the handful of codes that cover most Indian freelancers.

What is a SAC code?

SAC stands for Services Accounting Code — a 6-digit code that classifies what service you're supplying under GST. Goods use HSN codes; services use SAC. If you're a freelancer selling your time and skills, SAC is your side of the fence.

The structure is readable once you see it:

• All services start with 99
• The next two digits are the broad category — for example, 9983 is "other professional, technical and business services," home to most freelancers
• The last two digits pin down the specific service — 998314 is IT design and development

So 998314 reads as: services → professional/technical → IT design and development. That's the code a large share of freelance software developers in India use.

Why it actually matters (three places it shows up)

1. 1.On your invoice. SAC is one of the mandatory fields of a valid GST tax invoice. Wrong or missing code, and a picky client's finance team can bounce the invoice back. (Full field-by-field list in our GST invoice format guide.)
2. 2.In your GSTR-1. Your outward supplies are reported with SAC-wise summaries. Your invoices and your returns should tell the same story.
3. 3.On export invoices. When you bill foreign clients in USD as a zero-rated export under LUT, the SAC still goes on the invoice. Zero-rated doesn't mean unclassified.

How many digits do you need?

The rule keys off your annual aggregate turnover:

• Up to ₹5 crore: 4-digit SAC is mandatory on B2B invoices (optional for B2C).
• Above ₹5 crore: the full 6 digits, on everything.

In practice, almost everyone just uses the full 6-digit code everywhere. It's never wrong, it's what clients' systems expect, and it saves you thinking about thresholds. That's what Mavoin does by default too.

Common SAC codes for freelancers

Most solo service businesses land somewhere in the 9983 family. The usual suspects:

Two honest caveats:

• UI/UX designers sit at a genuine fork: design-as-part-of-software often goes under 998314, standalone design work under 998391. Both are defensible; pick one with your CA and stay consistent.
• Writers, translators, trainers, and niche services don't always have an obvious slot — many end up under 998399 or in an adjacent group. Don't guess from a random blog table (including this one). Confirm once with your CA, then lock it in.

The official master list lives on the CBIC/GST portal if you want to trace your exact entry.

Does the SAC change my GST rate?

For the vast majority of freelance services above, the rate is 18% — so no, choosing between 998313 and 998314 won't change what you charge. The code is about classification and reporting, not rate arbitrage. (A few service categories do carry different rates, which is one more reason to confirm your code once rather than improvise.)

And on exports: the SAC stays on the invoice, but with an LUT in place you charge no IGST — the invoice carries the export declaration instead.

Mistakes to avoid

• A different code on every invoice. Consistency is the whole point. One service line, one code, all year.
• Copying a code from a different profession. A developer using a designer's code (or vice versa) creates a mismatch between what you file and what you do.
• Skipping SAC on export invoices. Foreign client, USD billing — the SAC requirement doesn't disappear.
• Inventing an 8-digit code. SAC is 6 digits. If you see 8, someone's confusing it with HSN conventions.
• Treating SAC as a one-time decision made by autocomplete. Two minutes with your CA now beats amending returns later.

Set it once, forget it

The right way to handle SAC codes is to make the decision exactly once. In Mavoin, you save your SAC as a preset — every new invoice line picks it up automatically, whether the client is in Ahmedabad (CGST/SGST), Bangalore (IGST), or Boston (export under LUT, USD billing, INR books). No re-typing, no drift, no "which code did I use last quarter?"

You sell. We keep the invoices clean — SAC included. Start your 30-day trial.

This article is general information, not tax advice. Mavoin is not a Chartered Accountant service — confirm your exact SAC classification and GST treatment with your CA.