Step 01
Service search
Free-text search against the CBIC SAC master. AI suggests against historical mappings for similar services.
Item Master Software | SAC Code Finder
SAC for services, classified against the CBIC master.
Service Accounting Codes searched against the live CBIC SAC master. Rate, exemption notification, place-of-supply rule per service. Inter-state vs intra-state treatment surfaced. Reviewer approves; classification locks per service.
How it works
Service classified, place-of-supply correct.
Step 02
Rate and exemption
GST rate (5%, 12%, 18% by service category), exemption notifications where applicable (Notification 12/2017 list), zero-rated for export of services.
Step 03
Place-of-supply rule
Each SAC carries the Section 12 (intra-state) and Section 13 (inter-state) place-of-supply treatment. The system applies the right tax (CGST + SGST or IGST) per service per customer location.
Step 04
Reviewer approves and locks
Tax reviewer approves; classification locks; subsequent invoices use the locked SAC and rate.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| CBIC SAC search | Service description | Ranked SAC candidates with rate |
| Rate + exemption | SAC code | GST rate + exemption notification refs |
| Place-of-supply | SAC + customer location | CGST+SGST vs IGST treatment |
| Export of services | SAC + customer (foreign) + payment in CFC | Zero-rated treatment with LUT track |
| Audit lock | Reviewer approval | Locked SAC with rationale and reviewer |
-
CBIC SAC search
- Input
- Service description
- Output
- Ranked SAC candidates with rate
-
Rate + exemption
- Input
- SAC code
- Output
- GST rate + exemption notification refs
-
Place-of-supply
- Input
- SAC + customer location
- Output
- CGST+SGST vs IGST treatment
-
Export of services
- Input
- SAC + customer (foreign) + payment in CFC
- Output
- Zero-rated treatment with LUT track
-
Audit lock
- Input
- Reviewer approval
- Output
- Locked SAC with rationale and reviewer
Compliance + integrations
Service tax done right, at the SAC level.
Different services attract different rates and different place-of-supply rules. The CBIC SAC master is the source. The classification lock per service guarantees consistency across invoices.
Regulations we work within
-
CBIC SAC master
Service codes against the latest CBIC SAC list.
-
Section 12, IGST Act
Place-of-supply for services to registered persons.
-
Section 13, IGST Act
Place-of-supply for services to unregistered persons (interstate / overseas).
-
Section 16, IGST Act + LUT
Export of services zero-rated; LUT or refund route tracked.
Connects to
- CBIC SAC master Nightly refresh
- GSTN SAC in GSTR-1
SAC Code Finder FAQ
What buyers ask.
Inter-state vs intra-state services. How is it handled?
Each SAC carries the Section 12 / 13 place-of-supply rule. The system reads the customer location at invoice time and applies CGST + SGST (intra-state) or IGST (inter-state) automatically. Manual override is captured with reason for the audit trail.
Export of services. Zero-rated treatment?
Yes. Services to a foreign customer with payment in convertible foreign currency (and the recipient outside India) are zero-rated under Section 16 IGST Act. Choose LUT (without payment of tax) or refund route. The SAC and treatment are captured at the invoice; LUT validity is tracked.
Bundled supply (goods + services). Which SAC or HSN?
Composite supply (one principal supply with ancillary services, e.g., AMC with spare parts) takes the rate of the principal supply. Mixed supply (independent items bundled) takes the highest rate. The system flags bundled invoices for review by the tax reviewer.
Classify 10 services against the live CBIC master.
Connect one entity, free. Pick services from your last quarter. The SAC search, the rate, the place-of-supply, the export treatment all surface per service.