The GST system uses a nomenclature called SAC code, which was created by the Central Board of Indirect Taxes and Customs. These codes aid in identifying services and their corresponding GST rates to calculate the applicable tax amount.
source https://www.caclubindia.com/articles/sac-code-in-gst-49631.asp
source https://www.caclubindia.com/articles/sac-code-in-gst-49631.asp
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