Manager - Finance and Accounts
58708 Points
Joined June 2010
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
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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)
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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:
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HSN codes are for goods, SAC codes are for services.
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Cross charges for office services are services, so SAC applies.
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Make sure to describe the service accurately in invoices.