GST SAC Code List

GST SAC Code List

 

GST SAC Code List – NEW SCHEME OF CLASSIFICATION OF SERVICES
Heading & Group Service Code (Tariff) Service Description
Construction Services  
Heading No.9954 Construction services
Group 99541 Construction services of buildings
  995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings
  995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
  995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
  995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
  995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
  995416 Construction Services of other buildings n.e.c
  995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
 GST SAC Code List
Group 99542 General construction services of civil engineering works
  995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
  995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
  995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
  995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works
  995425 General construction services of mines and industrial plants
  995426 General Construction services of Power Plants and its related infrastructure
  995427 General construction services of outdoor sport and recreation facilities
  995428 General construction services of other civil engineering works n.e.c.
  995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
 
Group 99543 Site preparation services
  995431 Demolition services
  995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
  995433 Excavating and earthmoving services
  995434 Water well drilling services and septic system installation services
  995435 Other site preparation services n.e.c
  995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
 
Group 99544 Assembly and erection of prefabricated constructions
  995441 Installation, assembly and erection services of prefabricated buildings
  995442 Installation, assembly and erection services of other prefabricated structures and constructions
  995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
  995444 Other assembly and erection services n.e.c.
  995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
 
Group 99545 Special trade construction services
  995451 Pile driving and foundation services
  995452 Building framing & Roof Framing services
  995453 Roofing and waterproofing services
  995454 Concrete services
  995455 Structural steel erection services
  995456 Masonry services
  995457 Scaffolding services
  995458 Other special trade construction services n.e.c.
  995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
 
Group 99546 Installation services
  995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
  995462 Water plumbing and drain laying services
  995463 Heating, ventilation and air conditioning equipment installation services
  995464 Gas fitting installation services
  995465 Insulation services
  995466 Lift and escalator installation services
  995468 Other installation services n.e.c.
  995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
 
Group 99547 Building completion and finishing services
  995471 Glazing services
  995472 Plastering services
  995473 Painting services
  995474 Floor and wall tiling services
  995475 Other floor laying, wall covering and wall papering services
  995476 Joinery and carpentry services
  995477 Fencing and railing services
  995478 Other building completion and finishing services n.e.c.
  995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
 
Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
 
Heading No. 9961 Services in wholesale trade
Group 99611
  996111 Services provided for a fee/commission or contract basis on wholesale trade
 
Heading No. 9962 Services in retail trade
Group 99621
  996211 Services provided for a fee/commission or contract basis on retail trade
 
Heading No. 9963 Accommodation, Food and beverage services
Group 99631 Accommodation services
  996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc
  996312 Camp site services
  996313 Recreational and vacation camp services
 
 
Group 99632 Other accommodation services
  996321 Room or unit accommodation services for students in student residences
  996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
  996329 Other room or unit accommodation services n.e.c.
 
Group 99633 Food, edible preparations, alchoholic & non-alchocholic beverages serving services
  996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
  996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
  996333 Services provided in Canteen and other similar establishments
  996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
  996335 Catering services in trains, flights etc.
  996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators
  996337 Other contract food services
  996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.
 
Heading No. 9964 Passenger transport services
Group 99641 Local transport and sightseeing transportation services of passengers
  996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
  996412 Taxi services including radio taxi & other similar services;
  996413 Non-scheduled local bus and coach charter services
  996414 Other land transportation services of passengers.
  996415 Local water transport services of passengers by ferries, cruises etc
  996416 Sightseeing transportation services by rail, land, water & air
  996419 Other local transportation services of passengers n.e.c.
 
Group 99642 Long-distance transport services of passengers
  996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc
  996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
  996423 Taxi services including radio taxi & other similar services
  996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
  996425 Domestic/International Scheduled Air transport services of passengers
  996426 Domestic/international non-scheduled air transport services of Passengers
  996427 Space transport services of passengers
  996429 Other long-distance transportation services of passengers n.e.c.
 
Heading No. 9965 Goods Transport Services
Group 99651 Land transport services of Goods
  996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
  996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
  996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
  996519 Other land transport services of goods n.e.c.
 
Group 99652 Water transport services of goods
  996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
  996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels.
 
Group 99653 Air and space transport services of goods
  996531 Air transport services of letters & parcels and other goods
  996532 Space transport services of freight
 
Heading No. 9966 Rental services of transport vehicles with or without operators
Group 99660 Rental services of transport vehicles with or without operators
  996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
  996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
  996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
  996609 Rental services of other transport vehicles n.e.c. with or without operator
 
Heading No.9967 Supporting services in transport
Group 99671 Cargo handling services
  996711 Container handling services
  996712 Customs House Agent services
  996713 Clearing and forwarding services
  996719 Other cargo and baggage handling services
 
Group 99672 Storage and warehousing services
  996721 Refrigerated storage services
  996722 Bulk liquid or gas storage services
  996729 Other storage and warehousing services
 
Group 99673 Supporting services for railway transport
  996731 Railway pushing or towing services
  996739 Other supporting services for railway transport n.e.c.
 
Group 99674 Supporting services for road transport
  996741 Bus station services
  996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
  996743 Parking lot services
  996744 Towing services for commercial and private vehicles
  996749 Other supporting services for road transport n.e.c.
 
Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways)
  996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
  996752 Pilotage and berthing services
  996753 Vessel salvage and refloating services
  996759 Other supporting services for water transport n.e.c.
 
Group 99676 Supporting services for air or space transport
  996761 Airport operation services (excl. cargo handling)
  996762 Air traffic control services
  996763 Other supporting services for air transport
  996764 Supporting services for space transport
 
Group 99679 Other supporting transport services
  996791 Goods transport agency services for road transport
  996792 Goods transport agency services for other modes of transport
  996793 Other goods transport services
  996799 Other supporting transport services n.e.c
 
Heading No. 9968 Postal and courier services
Group 99681 Postal and courier services
  996811 Postal services including post office counter services, mail box rental services.
  996812 Courier services
  996813 Local delivery services
  996819 Other Delivery Services n.e.c
     
Heading No. 9969 Electricity, gas, water and other distribution services
Group 99691 Electricity and gas distribution services
  996911 Electricity transmission services
  996912 Electricity distribution services
  996913 Gas distribution services
 
Group 99692 Water distribution and other services
  996921 Water distribution services
  996922 Services involving distribution of steam, hot water and air conditioning supply etc.
  996929 Other similar services.
 
Financial and related services; real estate services; and rental and leasing services
 
Heading No. 9971 Financial and related services
Group 99711 Financial services (except investment banking, insurance services and pension services)
  997111 Central banking services
  997112 Deposit services
  997113 Credit-granting services including stand-by commitment, guarantees & securities
  997114 Financial leasing services
  997119 Other financial services (except investment banking, insurance services and pension services)
 
Group 99712 Investment banking services
  997120 Investment banking services
 
Group 99713 Insurance and pension services (excluding reinsurance services)
  997131 pension services
  997132 Life insurance services  (excluding reinsurance services)
  997133 Accident and health insurance services
  997134 Motor vehicle insurance services
  997135 Marine, aviation, and other transport insurance services
  997136 Freight insurance services & Travel insurance services
  997137 Other property insurance services
  997139 Other non-life insurance services (excluding reinsurance services)
 
Group 99714 Reinsurance services
  997141 Life reinsurance services
  997142 Accident and health reinsurance services
  997143 Motor vehicle reinsurance services
  997144 Marine, aviation and other transport reinsurance ser
  997145 services
  997146 Freight reinsurance services
  997147 Other property reinsurance services
  997149 Other non-life reinsurance services
 
Group 99715 Services auxiliary to financial services (other than to insurance and pensions)
  997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
  997152 Brokerage and related securities and commodities services including commodity exchange services
  997153 Portfolio management services except pension funds
  997154 Trust and custody services
  997155 Services related to the administration of financial markets
  997156 Financial consultancy services
  997157 Foreign exchange services
  997158 Financial transactions processing and clearing house services
  997159 Other services auxiliary to financial services
 
Group 99716 Services auxillary to insurance and pensions
  997161 Insurance brokerage and agency services
  997162 Insurance claims adjustment services
  997163 Actuarial services
  997164 Pension fund management services
  997169 Other services auxiliary to insurance and pensions
 
Group 99717 Services of holding financial assets
  997171 Services of holding equity of subsidiary companies
  997172 Services of holding securities and other assets of trusts and funds and similar financial entities
 
Heading No.9972 Real estate services
Group 99721 Real estate services involving owned or leased property
  997211 Rental or leasing services involving own or leased residential property
  997212 Rental or leasing services involving own or leased non-residential property
  997213 Trade services of buildings
  997214 Trade services of time-share properties
  997215 Trade services of vacant and subdivided land
 
Group 99722 Real estate services on a fee/commission basis or contract basis
  997221 Property management services on a fee/commission basis or contract basis
  997222 Building sales on a fee/commission basis or contract basis
  997223 Land sales on a fee/commission basis or contract basis
  997224 Real estate appraisal services on a fee/commission basis or contract basis
 
Heading no.9973 Leasing or rental services with or without operator
Group 99731 Leasing or rental services concerning machinery and equipment with or without operator
  997311 Leasing or rental services concerning transport equipments including containers, with or without operator
  997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator
  997313 Leasing or rental services concerning construction machinery and equipment with or without operator
  997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
  997315 Leasing or rental services concerning computers with or without operators
  997316 Leasing or rental services concerning telecommunications equipment with or without operator
  997319 Leasing or rental services concerning other machinery and equipments with or without operator
 
Group 99732 Leasing or rental services concerning other goods
  997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
  997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
  997323 Leasing or rental services concerning furniture and other household appliances
  997324 Leasing or rental services concerning pleasure and leisure equipment.
  997325 Leasing or rental services concerning household linen.
  997326 Leasing or rental services concerning textiles, clothing and footwear.
  997327 Leasing or rental services concerning do-it-yourself machinery and equipment
  997329 Leasing or rental services concerning other goods
 
Group 99733 Licensing services for the right to use intellectual property and similar products
  997331 Licensing services for the right to use computer software and databases.
  997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
  997333 Licensing services for the right to reproduce original art works
  997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
  997335 Licensing services for the right to use R&D products
  997336 Licensing services for the right to use trademarks and franchises
  997337 Licensing services for the right to use minerals including its exploration and evaluation
  997338 Licensing services for right to use other natural resources including telecommunication spectrum
  997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c
 
Business and Production Services
 
Heading no. 9981 Research and development services
Group 99811 Research and experimental development services in natural sciences and engineering.
  998111 Research and experimental development services in natural sciences
  998112 Research and experimental development services in engineering and technology
  998113 Research and experimental development services in medical sciences and pharmacy.
  998114 Research and experimental development services in agricultural sciences.
 
Group 99812 Research and experimental development services in social sciences and humanities.
  998121 Research and experimental development services in social sciences.
  998122 Research and experimental development services in humanities
 
Group 99813 Interdisciplinary research services.
  998130 Interdisciplinary research and experimental development services.
 
Group 99814 Research and development originals
  998141 Research and development originals in pharmaceuticals
  998142 Research and development originals in agriculture
  998143 Research and development originals in biotechnology
  998144 Research and development originals in computer related sciences
  998145 Research and development originals in other fields n.e.c.
 
Heading no. 9982 Legal and accounting services
Group 99821 Legal services
  998211 Legal advisory and representation services concerning criminal law.
  998212 Legal advisory and representation services concerning other fields of law.
  998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
  998214 Legal documentation and certification services concerning other documents.
  998215 Arbitration and conciliation services
  998216 Other legal services n.e.c.
 
Group 99822 Accounting, auditing and bookkeeping services
  998221 Financial auditing services
  998222 Accounting and bookkeeping services
  998223 Payroll services
  998224 Other similar services n.e.c
 
Group 99823 Tax consultancy and preparation services
  998231 Corporate tax consulting and preparation services
  998232 Individual tax preparation and planning services
 
Group 99824 Insolvency and receivership services
  998240 Insolvency and receivership services
 
Heading no. 9983 Other professional, technical and business services
Group 99831 Management consulting and management services; information technology services.
  998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
  998312 Business consulting services including pubic relations services
  998313 Information technology (IT) consulting and support services
  998314 Information technology (IT) design and development services
  998315 Hosting and information technology (IT) infrastructure provisioning services
  998316 IT infrastructure and network management services
  998319 Other information technology services n.e.c
 
Group 99832 Architectural services, urban and land planning and landscape architectural services
  998321 Architectural advisory services
  998322 Architectural services for residential building projects
  998323 Architectural services for non-residential building projects
  998324 Historical restoration architectural services
  998325 Urban planning services
  998326 Rural land planning services
  998327 Project site master planning services
  998328 Landscape architectural services and advisory services
 
Group 99833 Engineering services
  998331 Engineering advisory services
  998332 Engineering services for building projects
  998333 Engineering services for industrial and manufacturing projects
  998334 Engineering services for transportation projects
  998335 Engineering services for power projects
  998336 Engineering services for telecommunications and broadcasting projects
  998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
  998338 Engineering services for other projects n.e.c.
  998339 Project management services for construction projects
 
Group 99834 Scientific and other technical services
  998341 Geological and geophysical consulting services
  998342 Subsurface surveying services
  998343 Mineral exploration and evaluation
  998344 Surface surveying and map-making services
  998345 Weather forecasting and meteorological services
  998346 Technical testing and analysis services
  998347 Certification of ships, aircraft, dams, etc.
  998348 Certification and authentication of works of art
  998349 Other technical and scientific services n.e.c.
 
Group 99835 Veterinary services
  998351 Veterinary services for pet animals
  998352 Veterinary services for livestock
  998359 Other veterinary services n.e.c.
 
Group 99836 Advertising services and provision of advertising space or time.
  998361 Advertising Services
  998362 Purchase or sale of advertising space or time, on commission
  998363 Sale of advertising space in print media (except on commission)
  998364 Sale of TV and radio advertising time
  998365 Sale of Internet advertising space
  998366 Sale of other advertising space or time (except on commission)
 
Group 99837 Market research and public opinion polling services
  998371 Market research services
  998372 Public opinion polling services
 
Group 99838 Photography & Videography and their processing services
  998381 Portrait photography services
  998382 Advertising and related photography services
  998383 Event photography and event videography services
  998384 Specialty photography services
  998385 Restoration and retouching services of photography
  998386 Photographic & videographic processing services
  998387 Other Photography & Videography and their processing services n.e.c.
 
Group 99839 Other professional, technical and business services.
  998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services
  998392 Design originals
  998393 Scientific and technical consulting services
  998394 Original compilations of facts/information
  998395 Translation and interpretation services
  998396 Trademarks and franchises
  998397 Sponsorship Services & Brand Promotion Services
  998399 Other professional, technical and business services n.e.c.
 
Heading no. 9984 Telecommunications, broadcasting and information supply services
Group 99841 Telephony and other telecommunications services
  998411 Carrier services
  998412 Fixed telephony services
  998413 Mobile telecommunications services
  998414 Private network services
  998415 Data transmission services
  998419 Other telecommunications services including Fax services, Telex services n.e.c.
 
Group 99842 Internet telecommunications services
  998421 Internet backbone services
  998422 Internet access services in wired and wireless mode.
  998423 Fax, telephony over the Internet
  998424 Audio conferencing and video conferencing over the Internet
  998429 Other Internet telecommunications services n.e.c.
 
Group 99843 On-line content services
  998431 On-line text based information such as online books, newpapers, periodicals, directories etc
  998432 On-line audio content
  998433 On-line video content
  998434 Software downloads
  998439 Other on-line contents n.e.c.
 
Group 99844 News agency services
  998441 News agency services to newspapers and periodicals
  998442 Services of independent journalists and press photographers
  998443 News agency services to audiovisual media
 
Group 99845 Library and archive services
  998451 Library services
  998452 Operation services of public archives including digital archives
  998453 Operation services of historical archives including digital archives
 
Group 99846 Broadcasting, programming and programme distribution services
  998461 Radio broadcast originals
  998462 Television broadcast originals
  998463 Radio channel programmes
  998464 Television channel programmes
  998465 Broadcasting services
  998466 Home programme distribution services
 
Heading no. 9985 Support services
Group 99851 Employment services including personnel search/referral service & labour supply service
  998511 Executive/retained personnel search services
  998512 Permanent placement services, other than executive search services
  998513 Contract staffing services
  998514 Temporary staffing services
  998515 Long-term staffing (pay rolling) services
  998516 Temporary staffing-to-permanent placement services
  998517 Co-employment staffing services
  998519 Other employment & labour supply services n.e.c
 
Group 99852 Investigation and security services
  998521 Investigation services
  998522 Security consulting services
  998523 Security systems services
  998524 Armoured car services
  998525 Guard services
  998526 Training of guard dogs
  998527 Polygraph services
  998528 Fingerprinting services
  998529 Other security services n.e.c.
 
Group 99853 Cleaning services
  998531 Disinfecting and exterminating services
  998532 Window cleaning services
  998533 General cleaning services
  998534 Specialized cleaning services for reservoirs and tanks
  998535 Sterilization of objects or premises (operating rooms)
  998536 Furnace and chimney cleaning services
  998537 Exterior cleaning of buildings of all types
  998538 Cleaning of transportation equipment
  998539 Other cleaning services n.e.c.
 
Group 99854 Packaging services
  998540 Packaging services of goods for others
  998541 Parcel packing and gift wrapping
  998542 Coin and currency packing services
  998549 Other packaging services n.e.c
 
Group 99855 Travel arrangement, tour operator and related services
  998551 Reservation services for transportation
  998552 Reservation services for accommodation, cruises and package tours
  998553 Reservation services for convention centres, congress centres and exhibition halls
  998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
  998555 Tour operator services
  998556 Tourist guide services
  998557 Tourism promotion and visitor information services
  998559 Other travel arrangement and related services n.e.c
 
Group 99859 Other support services
  998591 Credit reporting & rating services
  998592 Collection agency services
  998593 Telephone-based support services
  998594 Combined office administrative services
  998595 Specialized office support services such as duplicating services, mailing services, document preparation etc
  998596 Events, Exhibitions, Conventions and trade shows organisation and assistance services
  998597 Landscape care and maintenance services
  998598 Other information services n.e.c.
  998599 Other support services n.e.c.
 
Heading no.9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861 Support services to agriculture, hunting, forestry and fishing
  998611 Support services to crop production
  998612 Animal husbandry services
  998613 Support services to hunting
  998614 Support services to forestry and logging
  998615 Support services to fishing
  998619 Other support services to agriculture, hunting, forestry and fishing
 
Group 99862 Support services to mining
  998621 Support services to oil and gas extraction
  998622 Support services to other mining n.e.c.
 
Group 99863 Support services to electricity, gas and water distribution
  998631 Support services to electricity transmission and distribution
  998632 Support services to gas distribution
  998633 Support services to water distribution
  998634 Support services to Distribution services of steam, hot water and air-conditioning supply
 
Heading no. 9987 Maintenance, repair and installation (except construction) services
Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment
  998711 Maintenance and repair services of fabricated metal products, except machinery and equipment.
  998712 Maintenance and repair services of office and accounting machinery
  998713 Maintenance and repair services of computers and peripheral equipment
  998714 Maintenance and repair services of transport machinery and equipment
  998715 Maintenance and repair services of electrical household appliances
  998716 Maintenance and repair services of telecommunication equipments and apparatus
  998717 Maintenance and repair services of commercial and industrial machinery.
  998718 Maintenance and repair services of elevators and escalators
  998719 Maintenance and repair services of other machinery and equipments
 
Group 99872 Repair services of other goods
  998721 Repair services of footwear and leather goods
  998722 Repair services of watches, clocks and jewellery
  998723 Repair services of garments and household textiles
  998724 Repair services of furniture
  998725 Repair services of bicycles
  998726 Maintenance and repair services of musical instruments
  998727 Repair services for photographic equipment and cameras
  998729 Maintenance and repair services of other goods n.e.c.
 
Group 99873 Installation services (other than construction)
  998731 Installation services of fabricated metal products, except machinery and equipment.
  998732 Installation services of industrial, manufacturing and service industry machinery and equipment.
  998733 Installation services of office and accounting machinery and computers
  998734 Installation services of radio, television and communications equipment and apparatus.
  998735 Installation services of professional medical machinery and equipment, and precision and optical instruments.
  998736 Installation services of electrical machinery and apparatus n.e.c.
  998739 Installation services of other goods n.e.c.
 
Heading no. 9988 Manufacturing services on physical inputs (goods) owned by others
Group 99881 Food, beverage and tobacco manufacturing services
  998811 Meat processing services
  998812 Fish processing services
  998813 Fruit and vegetables processing services
  998814 Vegetable and animal oil and fat manufacturing services
  998815 Dairy product manufacturing services
  998816 Other food product manufacturing services
  998817 Prepared animal feeds manufacturing services
  998818 Beverage manufacturing services
  998819 Tobacco manufacturing services n.e.c.
 
Group 99882 Textile, wearing apparel and leather manufacturing services
  998821 Textile manufacturing services
  998822 Wearing apparel manufacturing services
  998823 Leather and leather product manufacturing services
 
Group 99883 Wood and paper manufacturing services
  998831 Wood and wood product manufacturing services
  998832 Paper and paper product manufacturing services
 
Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services
  998841 Coke and refined petroleum product manufacturing services
  998842 Chemical product manufacturing services
  998843 Pharmaceutical product manufacturing services
 
 
Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service
  998851 Rubber and plastic product manufacturing services
  998852 Plastic product manufacturing services
  998853 Other non-metallic mineral product manufacturing services
 
Group 99886 Basic metal manufacturing services
  998860 Basic metal manufacturing services
 
Group 99887 Fabricated metal product, machinery and equipment manufacturing services
  998871 Structural metal product, tank, reservoir and steam generator manufacturing services
  998872 Weapon and ammunition manufacturing services
  998873 Other fabricated metal product manufacturing and metal treatment services
  998874 Computer, electronic and optical product manufacturing services
  998875 Electrical equipment manufacturing services
  998876 General-purpose machinery manufacturing services n.e.c.
  998877 Special-purpose machinery manufacturing services
 
Group 99888 Transport equipment manufacturing services
  998881 Motor vehicle and trailer manufacturing services
  998882 Other transport equipment manufacturing services
 
Group 99889 Other manufacturing services
  998891 Furniture manufacturing services
  998892 Jewellery manufacturing services
  998893 Imitation jewellery manufacturing services
  998894 Musical instrument manufacturing services
  998895 Sports goods manufacturing services
  998896 Game and toy manufacturing services
  998897 Medical and dental instrument and supply manufacturing services
  998898 Other manufacturing services n.e.c.
 
Heading no. 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891 Publishing, printing and reproduction services
  998911 Publishing, on a fee or contract basis
  998912 Printing and reproduction services of recorded media, on a fee or contract basis
 
Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
  998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
 
Group 99893 Casting, forging, stamping and similar metal manufacturing services
  998931 Iron and steel casting services
  998932 Non-ferrous metal casting services
  998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
 
Group 99894 Materials recovery (recycling) services, on a fee or contract basis
  998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis
  998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
 
Community, Social & Personal Services and other miscellaneous services
 
Heading No. 9991 Public administration and other services provided to the community as a whole; compulsory social security services
 
Group 99911 Administrative services of the government
  999111 Overall Government public services
  999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
  999113 Public administrative services related to the more efficient operation of business.
  999119 Other administrative services of the government n.e.c.
 
Group 99912 Public administrative services provided to the community as a whole
  999121 Public administrative services related to external affairs, diplomatic and consular services abroad.
  999122 Services related to foreign economic aid
  999123 Services related to foreign military aid
  999124 Military defence services
  999125 Civil defence services
  999126 Police and fire protection services
  999127 Public administrative services related to law courts
  999128 Administrative services related to the detention or rehabilitation of criminals.
  999129 Public administrative services related to other public order and safety affairs n.e.c.
 
Group 99913 Administrative services related to compulsory social security schemes.
  999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes.
  999132 Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
  999133 Administrative services related to unemployment compensation benefit schemes
  999134 Administrative services related to family and child allowance programmes
 
Heading no. 9992 Education services
Group 99921 Pre-primary education services
  999210 Pre-primary education services
 
Group 99922 Primary education services
  999220 Primary education services
 
Group 99923 Secondary Education Services
  999231 Secondary education services, general
  999232 Secondary education services, technical and vocational.
 
Group 99924 Higher education services
  999241 Higher education services, general
  999242 Higher education services, technical
  999243 Higher education services, vocational
  999249 Other higher education services
 
Group 99925 Specialised education services
  999259 Specialised education services
 
Group 99929 Other education & training services and educational support services
  999291 Cultural education services
  999292 Sports and recreation education services
  999293 Commercial training and coaching services
  999294 Other education and training services n.e.c.
  999295 services involving conduct of examination for admission to educational institutions
  999299 Other Educational support services
 
Heading no. 9993 Human health and social care services
Group 99931 Human health services
  999311 Inpatient services
  999312 Medical and dental services
  999313 Childbirth and related services
  999314 Nursing and Physiotherapeutic services
  999315 Ambulance services
  999316 Medical Laboratory and Diagnostic-imaging services
  999317 Blood, sperm and organ bank services
  999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
 
Group 99932 Residential care services for the elderly and disabled
  999321 Residential health-care services other than by hospitals
  999322 Residential care services for the elderly and persons with disabilities
 
Group 99933 Other social services with accommodation
  999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
  999332 Other social services with accommodation for children
  999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
  999334 Other social services with accommodation for adults
 
Group 99934 Social services without accommodation for the elderly and disabled
  999341 Vocational rehabilitation services
  999349 Other social services without accommodation for the elderly and disabled n.e.c.
 
Group 99935 Other social services without accommodation
  999351 Child day-care services
  999352 Guidance and counseling services n.e.c. related to children
  999353 Welfare services without accommodation
  999359 Other social services without accommodation n.e.c.
 
Heading no.9994 Sewage and waste collection, treatment and disposal and other environmental protection services
 
Group 99941 Sewerage, sewage treatment and septic tank cleaning services
  999411 Sewerage and sewage treatment services
  999412 Septic tank emptying and cleaning services
   
Group 99942 Waste collection services
  999421 Collection services of hazardous waste
  999422 Collection services of non-hazardous recyclable materials
  999423 General waste collection services, residential
  999424 General waste collection services, other n.e.c.
 
Group 99943 Waste treatment and disposal services
  999431 Waste preparation, consolidation and storage services
  999432 Hazardous waste treatment and disposal services
  999433 Non-hazardous waste treatment and disposal services
 
Group 99944 Remediation services
  999441 Site remediation and clean-up services
  999442 Containment, control and monitoring services and other site remediation services
  999443 Building remediation services
  999449 Other remediation services n.e.c.
 
Group 99945 Sanitation and similar services
  999451 Sweeping and snow removal services
  999459 Other sanitation services n.e.c.
 
Group 99949 Others
  999490 Other environmental protection services n.e.c.
 
Heading no.9995 Services of membership organizations
Group 99951 Services furnished by business, employers and professional organizations Services
  999511 Services furnished by business and employers organizations
  999512 Services furnished by professional organizations
 
Group 99952 Services furnished by trade unions
  999520 Services furnished by trade unions
 
Group 99959 Services furnished by other membership organizations
  999591 Religious services
  999592 Services furnished by political organizations
  999593 Services furnished by human rights organizations
  999594 Cultural and recreational associations
  999595 Services furnished by environmental advocacy groups
  999596 Services provided by youth associations
  999597 Other civic and social organizations
  999598 Home owners associations
  999599 Services provided by other membership organizations n.e.c.
 
Heading No.9996 Recreational, cultural and sporting services
Group 99961 Audiovisual and related services
  999611 Sound recording services
  999612 Motion picture, videotape, television and radio programmer production services
  999613 Audiovisual post-production services
  999614 Motion picture, videotape and television programmer distribution services
  999615 Motion picture projection services
 
Group 99962 Performing arts and other live entertainment event presentation and promotion services
  999621 Performing arts event promotion and organization services
  999622 Performing arts event production and presentation services
  999623 Performing arts facility operation services
  999629 Other performing arts and live entertainment services n.e.c.
 
Group 99963 Services of performing and other artists
  999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
  999632 Services of authors, composers, sculptors and other artists, except performing artists
  999633 Original works of authors, composers and other artists except performing artists, painters and sculptors
 
Group 99964 Museum and preservation services
  999641 Museum and preservation services of historical sites and buildings
  999642 Botanical, zoological and nature reserve services
 
Group 99965 Sports and recreational sports services
  999651 Sports and recreational sports event promotion and organization services
  999652 Sports and recreational sports facility operation services
  999659 Other sports and recreational sports services n.e.c.
 
Group 99966 Services of athletes and related support services
  999661 Services of athletes
  999662 Support services related to sports and recreation
   
Group 99969 Other amusement and recreational services
  999691 Amusement park and similar attraction services
  999692 Gambling and betting services including similar online services
  999693 Coin-operated amusement machine services
  999694 Lottery services
  999699 Other recreation and amusement services n.e.c.
 
Heading No.9997 Other services
Group 99971 Washing, cleaning and dyeing services
  999711 Coin-operated laundry services
  999712 Dry-cleaning services (including fur product cleaning services)
  999713 Other textile cleaning services
  999714 Pressing services
  999715 Dyeing and coloring services
  999719 Other washing, cleaning and dyeing services n.e.c
 
Group 99972 Beauty and physical well-being services
  999721 Hairdressing and barbers services
  999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services
  999723 Physical well-being services including health club & fitness center
  999729 Other beauty treatment services n.e.c.
 
Group 99973 Funeral, cremation and undertaking services
  999731 Cemeteries and cremation services
  999732 Undertaking services
 
Group 99979 Other miscellaneous services
  999791 Services involving commercial use or exploitation of any event
  999792 Agreeing to do an act
  999793 Agreeing to refrain from doing an act
  999794 Agreeing to tolerate an act
  999795 Conduct of religious ceremonies/rituals by persons
  999799 Other services n.e.c.
 
Heading No. 9998 Domestic services
Group 99980 Domestic services
  999800 Domestic services both part time & full time
 
Heading No. 9999 Services provided by extraterritorial organizations and bodies.
Group 99990 Services provided by extraterritorial organizations and bodies.
  999900 Services provided by extraterritorial organizations and bodies

 

Also See, “Input Tax Credit (ITC) on Capital Goods under GST

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