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Source: https://www.apsense.com/article/what-is-the-role-of-sac-code-under-goods-and...
SAC Code is also called as Services Accounting Code that is a classification system for services developed by the Service Tax Department of India. All the services under SAC Code are fixed into 5 slabs known as 0%, 5%, 12%, 18%, and 28%. These codes are issued by CBSE to categorize every service under GST. Every service has a unique SAC code and used in invoices created by you for the services you delivered.
https://www.seair.co.in/sac-...
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