Search GST Tax for HSN/SAC
Chapter, Section or Heading: Heading 9973 (Leasing or rental services, with or without operator)
GST Tax Rate: 12%
Description:
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
Condition:
Services Accounting Code (SAC) is designed by the Central Board of Excise and Customs (CBEC) to identity each of the services. It assigns a eight digit code for each of the services classified. As of now, there are more than 120 services classified.
SAC code are extended under GST regime so that services can be classified as per this coding mechanism. Hence, SAC is still important even from GST point of view.
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