The Service Accounting Codes (SAC) have not been declared in the Model GST Law but they are going to be same which are being used in Service Tax. Similar to the International HSN Codes, India has adopted a Service Accounting Code (SAC) for all its services. GST will subsume the service tax, which covers all kinds of services at a national rate of 15%, apart from other rates in some cases. Since GST is a combination of goods and services both, an equable classification for services is also required. SAC will remain the same under the GST regime.
Here is a list of SACs announced by Government.