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Every GST-registered service provider has stared at the SAC-code field on an invoice wondering which number to type. SAC (Services Accounting Code) is the six-digit classification the GST system uses to identify what you sold — and using the wrong one causes mismatches in returns and awkward questions in audits. Here's the reference table for event and creative professionals, plus the rules around digits and placement.
What SAC Codes Are
SAC codes derive from the UN's classification of services, adapted by India for GST. Every code has six digits: the first two are always 99 (services), the next two identify the service group, the last two the specific service. Your SAC code appears on invoices and in your GSTR-1 return, letting the tax system verify that the rate you charged matches the service you classified.
The Reference Table for Event & Creative Professionals
Photography & film
- 998387 — Event photography and videography services (weddings live here)
- 998382 — Advertising and related photography
- 998383 — Speciality photography (aerial/drone work is commonly classified here)
- 998384 — Restoration and retouching of photography
Beauty & personal care
- 999721 — Beauty and make-up services, including hairdressing (makeup artists, mehendi application, hair styling all use this)
- 999722 — Diet and slimming/physical well-being services
Events, decor & management
- 998596 — Events, exhibitions, conventions and trade show organisation and assistance services (event planners, decorators, and most "event services" fall here)
- 998553 — Reservation services for convention/congress centres
Food & catering
- 996334 — Catering services in exhibition halls, events, marriage halls, and other outdoor/indoor functions
- 996337 — Other contract food services
Music, performance & instruction
- 999652 — Services of performing artists (DJs performing, live musicians)
- 999293 — Commercial training and coaching (dance/choreography instruction sold as training)
- 998597 — Landscape care services (occasionally relevant to venue/decor adjacent work)
Rentals commonly billed by event vendors
- 997212 — Rental of non-residential property (banquet/venue)
- 998714 / 997319 — Equipment rental categories (sound, lighting gear hired out without operator)
When your work spans codes — a DJ who performs (999652) and rents out equipment dry (997319) — itemize the invoice lines with their own codes rather than lumping them.
How Many Digits Must You Print?
The mandate depends on your previous year's aggregate turnover:
| Turnover | Requirement on B2B invoices |
|---|---|
| Up to ₹5 crore | 4 digits minimum |
| Above ₹5 crore | 6 digits |
B2C invoices are exempt from the requirement below ₹5 crore turnover, but printing the code everywhere is good hygiene — your returns need the classification anyway, so consistency saves reconciliation.
Four-digit versions are just the code truncated: 998387 → 9983 ("other professional, technical and business services"). Printing all six digits is never wrong and always safer.
Where the Code Goes
On the invoice, SAC appears against each line item (a column next to the description), not once in the header — because different lines can carry different codes. In GSTR-1, your supplies get summarized by code in the HSN/SAC summary table. Keeping invoice-level codes accurate makes that summary automatic instead of an end-of-month reconstruction. The prescribed invoice format covers the full field list.
Three Common SAC Mistakes
- One code for everything. A photographer who also sells albums (goods — HSN, not SAC) and runs workshops (training — 999293) has three classifications, not one.
- Guessing between 998387 and 999721 for bridal packages. Photography is 9983-family; makeup is 9997-family. A studio offering both itemizes both. The rate is 18% either way, but the classification still must match the service.
- Copying a peer's code without checking. Codes propagate wrongly through the industry via copied invoice templates. Verify against the official scheme once; it takes five minutes.
Make It Automatic
The realistic failure mode isn't ignorance — it's the 47th invoice of the season, typed at midnight, with the code field left blank or pasted from the wrong template. Software solves classification once: set your services up with their SAC codes, and every invoice line carries the right code automatically. The free GST invoice generator includes correct SAC handling for service professionals, and Brightdesk's service catalog stores codes per service so your whole team invoices consistently.