SAC codes for service exporters
From 1 October 2026 every service exporter in India files a monthly Export Declaration Form, and the form has a column most freelancers have never filled in. The SAC code. It is mandatory, one per invoice, and it is the field banks are rejecting EDFs over this month.
This article explains what a SAC code is, lists the codes freelancers and agencies actually use, and shows how they line up with the RBI purpose code your bank already puts on your FIRA.
What is a SAC code?
SAC stands for Services Accounting Code. It is the six-digit classification India uses for services under GST, the same way HSN codes classify goods. The full list sits in the Scheme of Classification of Services published by CBIC, and you can search it on the GST portal.
Every code starts with 99. The next two digits are the section, the next the group, and the last the specific service. 998314 breaks down as 99 (services), 83 (other professional, technical and business services), 1 (management and IT), 4 (IT design and development).
Where it goes
- On your invoice: GST law requires it on every tax invoice. Export invoices under an LUT included.
- On your EDF: Part 2B has one row per invoice, and SAC is a mandatory column.
- On your GST return: GSTR-1 asks for it on export invoices.
If you have GST registration you have probably been using one already. If you are below the threshold and never registered, the EDF is the first time anyone has asked you for it.
The codes freelancers actually use
Thirty codes cover almost every Indian freelancer and small agency. The RBI purpose code in the last column is what your bank assigns to the inward remittance. The two systems were written by different departments, so the match is by meaning, not by number.
Software and IT
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 998314 | IT design and development services | Software development, web development, app development, custom code | P0802 |
| 998313 | IT consulting and support services | Technical consulting, architecture advice, implementation support | P0802 |
| 998315 | Hosting and IT infrastructure provisioning | Managed hosting, DevOps, cloud setup | P0803 or P0802 |
| 998316 | IT infrastructure and network management | Network admin, infra management | P0803 |
| 998319 | Other IT services | Data processing, QA and testing, anything IT not listed above | P0803 or P0802 |
Consulting and business services
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 998311 | Management consulting and management services | Strategy, operations, HR, finance, supply chain consulting | P1006 |
| 998312 | Business consulting services | General business advice, public relations | P1006 |
| 998393 | Scientific and technical consulting | Technical advisory outside IT | P1009 |
| 998395 | Translation and interpretation services | Translation, subtitling, localisation | P1019 |
| 998399 | Other professional, technical and business services | Content writing, copywriting, research, virtual assistance, anything not covered elsewhere | P1019 or P1006 |
Marketing and advertising
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 998361 | Advertising services | Campaign management, ad creative, paid media management | P1007 |
| 998365 | Sale of internet advertising space | Selling ad slots on your site or channel | P1007 |
| 998371 | Market research services | Surveys, market analysis, competitor research | P1007 |
| 998312 | Business consulting services | Growth consulting, marketing strategy, PR | P1006 |
Design and creative
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 998391 | Specialty design services | Graphic design, UI and UX, interior, fashion, industrial design | P1007 or P1019 |
| 998392 | Design originals | Selling original design work | P1019 |
| 998382 | Advertising and related photography | Product and commercial photography | P1007 |
| 998387 | Other photography services | Everything else behind a camera | P1019 |
| 999613 | Audiovisual production support services | Video editing, post-production, colour, sound | P1019 |
| 999612 | Motion picture, video and TV programme production | Producing video from scratch | P1019 |
| 999632 | Services of authors, composers and other artists | Illustration, music composition, original writing sold as a work | P1019 |
Finance, legal and admin
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 998222 | Accounting and bookkeeping services | Bookkeeping, accounts prep for overseas clients | P1005 |
| 998231 | Corporate tax consulting | Tax advisory | P1005 |
| 998213 | Legal documentation and certification | Contract drafting, legal research | P1004 |
| 998399 | Other professional and business services | Virtual assistance, admin support, project management | P1019 |
Teaching and online content
| SAC | Service | Typical work | RBI purpose code |
|---|---|---|---|
| 999293 | Commercial training and coaching | Online teaching, coaching, corporate training | P1019 |
| 999294 | Other education and training services | Course creation, tutoring | P1019 |
| 998439 | Other online content | Paid newsletters, membership content | P0806 |
A note on the design row
The EDF regulation defines software broadly. Any computer programme, database, drawing, design, audio or video file counts. So a designer sending files abroad files as a software exporter on the EDF, with the strict 30-day deadline, even though the SAC code is 998391 and not an IT code. The SAC describes the service. The EDF type of export describes what crossed the border.
How to pick yours
- Describe what you actually deliver: code, designs, campaigns, words, advice. Not your job title.
- Find the closest code: use the tables above or search the GST portal.
- Check it against your purpose code: if your FIRA says P0802 and your SAC says 998361, one of them is wrong. Fix it before the EDF, not after.
- Use the same code every month: switching codes invoice to invoice is what makes a bank look twice.
- Confirm with your CA once: then stop thinking about it.
Common mistakes
- Using 998399 for everything: it is the catch-all, and banks and GST officers know it. Use it only when nothing else fits.
- Mixing SAC and HSN: HSN is for goods. Service exporters leave the HS code column on the EDF blank and fill SAC in Part 2B.
- Different code on invoice and EDF: the bank matches these. Keep them identical.
- Copying the client's code: a US client's NAICS code or an EU client's CPA code means nothing here.
- Assuming no GST registration means no SAC: the EDF asks for it regardless of GST status.
SAC vs purpose code
They answer different questions for different departments.
- SAC code: what service you supplied. Set by CBIC, used on invoices, GST returns and the EDF.
- RBI purpose code: why money entered India. Set by the RBI, assigned by your AD bank, printed on your FIRA.
One invoice, one of each. They should tell the same story.
How DashX helps
DashX operates through RBI-authorised AD Category I banks (JP Morgan and HDFC) and PA-CB licensed partners. The purpose code is assigned automatically on every payment and shows on your FIRA, so the second column of your EDF is already done. Add the SAC code to your invoice once, and the invoice generator carries it on every invoice after that.
This article explains the framework. Which code fits your work is a conversation for your CA.
Get documented international payments without the headache. Try DashX.
