TaxTMI 
TaxTMI 
TaxTMI 
Notification No. 5/2017 – Integrated Tax, Does it applicable to SAC as same as HSN ?
Notification No. 5/2017 – Integrated Tax, Does it applicable to SAC same as HSN ?
RameshBabu Kari
Clarification: Service Accounting Codes (SAC) are included under Tariff Heading 99, applicable per Notification No. 5/2017 - Integrated Tax. A query was raised regarding the applicability of Notification No. 5/2017 - Integrated Tax to Service Accounting Codes (SAC) in the same manner as Harmonized System of Nomenclature (HSN) codes under the Goods and Services Tax (GST). The response confirmed that SACs are indeed included in Tariff Heading 99 of the tariff, indicating their applicability under the specified notification. (AI Summary)