HSN/SAC Code for Cross Charge Under GST

Hi Ajnas,

For Cross Charges related to inter-state office services under GST, you generally use the SAC (Service Accounting Code) since it involves services, not goods.

SAC Code for Cross Charge of Office Services

• The common SAC used for business support services or office administrative services (which cross charges usually relate to) is:

  998899 – Support services n.e.c. (not elsewhere classified)

• Alternatively, if the service falls under more specific categories, these may be applicable, but 998899 is a broad and commonly accepted code for inter-company support services, including cross charges for office/admin services.

Important Notes:

• HSN codes are for goods, SAC codes are for services.

• Cross charges for office services are services, so SAC applies.

• Make sure to describe the service accurately in invoices.