HSN Code List for Freelancers and Service Providers — Complete Guide 2026
HSN/SAC Code List for Freelancers 2026 | Quick Lookup Guide
Find correct SAC codes for freelancers — web design, writing, graphics, consulting. Create free GST invoices at freeinvoicebill.com with auto-applied codes. 18% GST explained.
In this article you will learn about SAC code for freelancers, HSN code list, SAC code list, freelancer GST codes, what is SAC code.
Introduction: Why Freelancers Need to Know SAC Codes
You're a freelancer. You've just invoiced a client for ₹50,000 for web design work. You mention "web design service" and charge 18% GST.
But here's the question: Did you include the correct SAC code on that invoice?
If not, your client might not be able to claim input tax credit (ITC). Worse, tax authorities could flag your invoice as incomplete or incorrect during an audit.
SAC (Services Accounting Code) is a numeric code that classifies every type of service under the GST system. Under Rule 46 of the CGST Rules, 2017, the SAC code is a mandatory field on every GST invoice. Skipping it makes your invoice invalid.
For freelancers, this is critical. One wrong code, and compliance nightmares follow.
This guide lists the exact SAC codes for every major freelance profession — with real examples and how to use them correctly.
What Is a SAC Code? The Basics
SAC stands for Services Accounting Code. It's a 6-digit numeric code that identifies what service you're providing.
Think of it like this: HSN codes are for goods (physical products). SAC codes are for services (what you do for clients).
SAC vs HSN — Quick Comparison
| Aspect | SAC Code | HSN Code |
|---|---|---|
| Stands For | Services Accounting Code | Harmonized System of Nomenclature |
| Used For | Services (intangible) | Goods (physical products) |
| Format | 6 digits | 4, 6, or 8 digits |
| Example | 998314 (IT services) | 85171219 (mobile phones) |
| Who Uses | Service providers, freelancers | Product sellers, manufacturers |
Key Point: If you provide multiple types of services in a single project (design + development + content), each service should have its own SAC code on the invoice. Using one code for the entire project creates a mismatch.
Why SAC Codes Matter for Your GST Compliance
Missing or wrong SAC codes cause three problems:
ITC Denial — Your client can't claim input tax credit without a valid SAC code
Invoice Rejection — Tax authorities consider incomplete invoices invalid
Audit Triggers — Inconsistent SAC codes across invoices flag your account for scrutiny
When you use the correct SAC code:
✅ Your invoices are compliant
✅ Clients can claim ITC
✅ Your GSTR returns match your invoices
✅ No audit notices or penalties
SAC Codes by Freelance Profession
1. Web Design & Web Development
SAC Code: 998314 GST Rate: 18%
Includes:
Website design
Website development
Web application development
Front-end & back-end development
Example: You invoice a client for building an e-commerce website worth ₹1,00,000.
SAC Code: 998314
Service: Web Development
Amount: ₹1,00,000
GST (18%): ₹18,000
Invoice Total: ₹1,18,000
2. Software Development & Custom Apps
SAC Code: 998313 GST Rate: 18%
Includes:
Custom software development
Mobile app development
API development
Cloud services
Software-as-a-Service (SaaS)
A freelance software developer should use SAC 998313 (Information Technology Software Services). This code covers custom software development, website development, app development, cloud services, API development, DevOps, and all other IT-related services.
Real Example: You develop a custom CRM app for a client at ₹2,00,000.
SAC Code: 998313
Service: Custom Software Development
Amount: ₹2,00,000
GST (18%): ₹36,000
Invoice Total: ₹2,36,000
3. Content Writing & Copywriting
SAC Code: 998314 GST Rate: 18%
Includes:
Blog writing
Copywriting
Technical writing
Ghostwriting
Social media content creation
Scriptwriting
Editing & proofreading
Translation services
Content writing services fall under SAC 998314 (Other Professional, Technical and Business Services). This covers blog writing, copywriting, technical writing, ghostwriting, social media content, scriptwriting, editing, proofreading, and translation services. The applicable GST rate is 18%.
Example: You write 20 blog posts (2,000 words each) at ₹75,000.
SAC Code: 998314
Service: Blog Writing / Content Creation
Amount: ₹75,000
GST (18%): ₹13,500
Invoice Total: ₹88,500
4. Graphic Design & Visual Design
SAC Code: 998312 GST Rate: 18%
Includes:
Logo design
Branding design
Print design (brochures, flyers)
Poster design
UI/UX design
Illustration services
Example: You design a complete brand identity (logo + brand guidelines) at ₹40,000.
SAC Code: 998312
Service: Graphic Design / Branding
Amount: ₹40,000
GST (18%): ₹7,200
Invoice Total: ₹47,200
5. Photography Services
SAC Code: 998314 GST Rate: 18%
Includes:
Event photography (weddings, corporate)
Product photography
Portrait photography
Commercial photography
Photo editing services
Freelance photography services fall under SAC 998314. This includes event photography, product photography, portrait photography, wedding photography, and commercial photography.
Example: You shoot a product photography session for an e-commerce brand at ₹30,000.
SAC Code: 998314
Service: Product Photography
Amount: ₹30,000
GST (18%): ₹5,400
Invoice Total: ₹35,400
6. Digital Marketing & SEO Services
SAC Code: 998313 GST Rate: 18%
Includes:
SEO services
Social media management
Social media marketing campaigns
Digital marketing consulting
Email marketing
Content marketing strategy
SAC code 998313 can be used by social media marketing agencies, digital marketing agencies, freelancers and SEO agencies for billing consulting and support services.
Example: You manage a client's social media marketing for 3 months at ₹45,000.
SAC Code: 998313
Service: Social Media Marketing / SMM
Amount: ₹45,000
GST (18%): ₹8,100
Invoice Total: ₹53,100
7. IT Consulting & Technical Support
SAC Code: 998313 GST Rate: 18%
Includes:
IT consulting
Cybersecurity consulting
DevOps consulting
IT support services
Database management consulting
Example: You provide IT infrastructure consulting to a startup at ₹60,000.
SAC Code: 998313
Service: IT Consulting
Amount: ₹60,000
GST (18%): ₹10,800
Invoice Total: ₹70,800
8. General Professional Services & Consulting
SAC Code: 998311 or 998319 GST Rate: 18%
Includes (if not covered above):
Business consulting
Management consulting
Financial consulting
HR consulting
General professional advice
Complete SAC Code Reference Table
| Service Type | SAC Code | GST Rate | Notes |
|---|---|---|---|
| Logo & Graphic Design | 998312 | 18% | Use for design services |
| Web & Software Development | 998313 | 18% | Use for coding/development |
| IT Consulting & SMM | 998313 | 18% | Use for advice, not coding |
| Content Writing & Photography | 998314 | 18% | Use for creative content |
| Advertising Services | 998315 | 18% | Use for ad campaigns |
| General Consulting | 998319 | 18% | Use if no exact code matches |
Note: All freelancer services attract 18% GST (except exempted services like certain medical or educational consulting).
How to Create a Compliant Invoice with SAC Codes
When invoicing a client, follow this checklist:
Step 1: Identify Your Service
What exactly are you delivering?
Web design? Content? Consulting?
Be specific, not vague.
Step 2: Find the Correct SAC Code
Refer to the table above
Or search on GST portal: gst.gov.in
Confirm the code matches your service
Step 3: Create Your Invoice Here's what your invoice must show:
Invoice No: INV-2026-001
Invoice Date: 28 Feb 2026
Bill To: [Client Name & Address]
Description of Service: Web Design & Development
SAC Code: 998314
Quantity: 1
Rate: ₹1,00,000
Taxable Amount: ₹1,00,000
CGST (9%): ₹9,000
SGST (9%): ₹9,000
Total GST: ₹18,000
Invoice Total: ₹1,18,000
Step 4: Double-Check Before Sending
[Service description is clear
SAC code is correct
GST rate is 18% (for most services)
Math is accurate
Client address is complete
Creating Invoices with Automatic SAC Codes
Manually finding SAC codes every time is tedious. What if your invoicing tool auto-filled them?
You can create free GST invoices at https://freeinvoicebill.com with automatic SAC code application:
✅ Select service type → SAC code auto-fills
✅ 18% GST auto-calculated
✅ CGST/SGST split automatically
✅ Download PDF instantly
✅ No login required
For freelancers, this saves time and eliminates guessing games.
Common SAC Code Mistakes to Avoid
❌ Mistake 1: Using the Same Code for Different Services
Wrong: Billing both "web design" and "content writing" under code 998314 on the same invoice.
Right: List them as separate line items with their actual SAC codes.
❌ Mistake 2: Forgetting to Update Codes
If you start as a writer (998314) but now do web development (998313), update your invoices immediately.
❌ Mistake 3: Using HSN Codes for Services
Wrong: Using HSN 85171219 (mobile phones) on a service invoice.
Right: Use only SAC codes for services, HSN codes for goods.
❌ Mistake 4: Leaving SAC Code Blank
Tax authorities consider invoices without SAC codes invalid. Your client cannot claim ITC.
FAQ: SAC Codes for Freelancers
Q: What if my freelance service doesn't fit any SAC code?
A: Use SAC 998319 (Other Professional, Technical and Business Services). It's the catch-all for services not covered by specific codes.
Q: Can I change my SAC code mid-year?
A: If you pivot services, yes. Update your code starting the next invoice. Document the change in your records.
Q: Do I need to mention SAC code on invoices to non-GST clients?
A: Yes. Under Rule 46 of the CGST Rules, 2017, the SAC code is a mandatory field on every GST invoice — even if the client is a consumer and cannot claim ITC.
Q: Is GST mandatory for all freelancers?
A: Only if your annual turnover exceeds ₹20 lakhs (or ₹10 lakhs in special states). Below that, you can operate without GST registration.
Q: What if I invoice with the wrong SAC code?
A: It can trigger:
ITC denial for the client
Mismatch notices from tax authorities
Potential audit scrutiny
Always correct and re-issue if you make a mistake
Q: Can I claim ITC on SAC-coded services I buy?
A: Yes, if the service is for business purposes. Example: You buy content writing services (SAC 998314) for your business marketing. You can claim ITC on the 18% GST paid.
SAC Code Resources for Freelancers
Official Tools:
GST Portal HSN/SAC Search: https://gst.gov.in
CBIC Classification: cbic.gov.in
Your CA (Chartered Accountant)
Quick Reference:
Save the SAC code table above
Bookmark freeinvoicebill.com for invoicing
Get a simple spreadsheet with your service codes
Best Practices for SAC Code Usage
Maintain Consistency — Use the same SAC code for the same service across all invoices
Document Your Codes — Keep a list of which codes you use for which services
Update When Services Change — If you add new offerings, research the correct SAC code
Use Tools That Auto-Fill — Reduce manual entry errors by using software that applies SAC codes automatically (like https://freeinvoicebill.com)
Verify Before Filing Returns — When filing GSTR-1, ensure SAC codes match your invoices exactly
Key Takeaways
SAC codes are mandatory on every service invoice — skipping them makes invoices invalid
Most freelancer services use these codes:
998312 → Design
998313 → IT/Development/Consulting
998314 → Content/Writing/Photography
All freelancer services attract 18% GST (with rare exemptions)
Use only one SAC code per service line item — don't combine different services under one code
Tools like https://freeinvoicebill.com auto-apply SAC codes, saving time and reducing errors
Consistency matters — use the same code for the same service across all invoices
Wrong codes trigger compliance issues — always verify before invoicing
Get your SAC codes right, and invoicing becomes simple. Use the table above, keep it bookmarked, and you're covered.