SAC Summary Calculator
Roll service invoices into an SAC-wise summary ready for your returns.
Enter one line per invoice item with its SAC code. Lines sharing a code, rate and supply type merge automatically — the same consolidation your return's summary table expects.
Enter a code and taxable value for at least one item to build the summary.
How the calculation works
Services use SAC (Service Accounting Codes) rather than HSN. The consolidation logic is identical — group, quantify where applicable, total the tax.
- Grouping
Same SAC + rate + supply type → single row - Tax per group
Σ Service values × Rate ÷ 100 by head
Worked example
IT consulting billed under SAC 998314 across three invoices at 18%, all intra-state.
You enter
You get
Important points to keep in mind
- SAC codes start with 99 — if your code doesn't, it's probably an HSN.
- Quantity/UQC rarely applies to services; leave those blank unless your trade genuinely uses units.
- Exported services are zero-rated but still summarised here with their SAC codes.
Frequently asked questions
Is SAC different from HSN?
Conceptually no — SAC is simply the services branch of the same nomenclature. Goods get HSN codes; services get SAC codes.
Which table does this feed?
The service portion of GSTR-1 Table 12, alongside goods HSN rows when you supply both.
Related GST tools
Prepare your returns in GSTSelf
Done estimating? Prepare the actual return.
GSTSelf walks you through your invoices, builds GSTR-1 and GSTR-3B data, and keeps everything on your device — no uploads, no account.