GST Invoice Format for Services in India (SAC Code + GST Example)


If you provide services such as consulting, IT development, digital marketing, legal services, or training, you must issue a GST-compliant service invoice. This guide explains the correct GST invoice format for services, required fields, SAC codes, tax calculation examples, and how to generate invoices instantly online.


What is a GST Invoice for Services?

A GST service invoice is a tax invoice issued by a registered service provider under the Goods and Services Tax (GST) regime in India. Unlike product invoices that use HSN codes, service invoices use SAC (Services Accounting Code).

The invoice must clearly mention:

  • Service provider name, address & GSTIN
  • Unique invoice number & date
  • Client details (GSTIN if registered)
  • SAC code
  • Description of services
  • Taxable value
  • CGST + SGST (Intra-state) OR IGST (Inter-state)
  • Total invoice amount

What is SAC Code in GST Service Invoice?

SAC stands for Services Accounting Code. It is used to classify services under GST.

Examples:

  • 998313 – IT Consulting Services
  • 998361 – Advertising Services
  • 998314 – Software Development Services
  • 9954 – Works Contract Services

Including the correct SAC code ensures proper tax compliance and avoids penalties.

GST Rate for Services in India

Most services attract 18% GST, but some may be taxed at 5%, 12%, or 28% depending on category.

Example GST Calculation for Services (18%)

Service Charges: ₹50,000
GST @18%:

  • CGST 9% = ₹4,500
  • SGST 9% = ₹4,500

Total Invoice Amount = ₹59,000

If the client is in another state:

  • IGST 18% = ₹9,000

Mandatory Fields in Service GST Invoice Format

Field Description
Invoice Number Unique & serially numbered
SAC Code Service classification code
Description Detailed explanation of service
Taxable Value Amount before GST
GST Rate 5%, 12%, 18%, 28%
Total Final amount including tax

Intra-State vs Inter-State GST for Services

Intra-State (Same State)

CGST + SGST applied equally.

Inter-State (Different State)

IGST applied at full rate.

The place of supply determines which tax applies. Incorrect classification can lead to compliance issues.


Who Should Use GST Invoice Format for Services?

  • IT consultants & developers
  • Digital marketing agencies
  • Freelancers
  • Chartered accountants
  • Legal advisors
  • Trainers & educators
  • Contractors

If you are a freelancer, see our detailed guide on GST Invoice Format for Freelancers.

Common Mistakes in Service GST Invoices

  • Missing SAC code
  • Incorrect GST rate
  • Wrong place of supply
  • Improper invoice numbering
  • Not mentioning reverse charge (if applicable)

Download GST Invoice Format for Services

You can also explore:

Create GST Service Invoice Online (Free)

Instead of manually calculating taxes, you can generate a professional GST invoice instantly.

👉 Generate GST Invoice Online Now


FAQs

Most services attract 18% GST, but certain categories may be taxed at 5%, 12%, or 28% depending on classification.

Yes, SAC code is required for service classification under GST.

HSN applies to goods, while SAC applies to services.

Digital signature is generally optional unless specifically required under compliance norms.