SAC Code and GST Rates for Goods and Services under GST

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Heading & Group Service Code (Tariff) Service Description Rate of GST
Section 5 : Construction Services
Heading No.9954 SAC Construction services
Group 99541 Construction services of buildings
995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18
995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18
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 18
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. 18
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 18
995416 Construction Services of other buildings n.e.c 18
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. 18
Group 99542 General construction services of civil engineering works
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18
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. 18
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18
995425 General construction services of mines and industrial plants 18
995426 General Construction services of Power Plants and its related infrastructure 18
995427 General construction services of outdoor sport and recreation facilities 18
995428 General construction services of other civil engineering works n.e.c. 18
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. 18
Group 99543 Site preparation services
995431 Demolition services 18
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. 18
995433 Excavating and earthmoving services 18
995434 Water well drilling services and septic system installation services 18
995435 Other site preparation services n.e.c 18
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
Group 99544 Assembly and erection of prefabricated constructions
995441 Installation, assembly and erection services of prefabricated buildings 18
995442 Installation, assembly and erection services of other prefabricated structures and constructions 18
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) 18
995444 Other assembly and erection services n.e.c. 18
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
Group 99545 Special trade construction services
995451 Pile driving and foundation services 18
995452 Building framing & Roof Framing services 18
995453 Roofing and waterproofing services 18
995454 Concrete services 18
995455 Structural steel erection services 18
995456 Masonry services 18
995457 Scaffolding services 18
995458 Other special trade construction services n.e.c. 18
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18
Group 99546 Installation services
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18
995462 Water plumbing and drain laying services 18
995463 Heating, ventilation and air conditioning equipment installation services 18
995464 Gas fitting installation services 18
995465 Insulation services 18
995466 Lift and escalator installation services 18
995468 Other installation services n.e.c. 18
995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 18
Group 99547 Building completion and finishing services
995471 Glazing services 18
995472 Plastering services 18
995473 Painting services 18
995474 Floor and wall tiling services 18
995475 Other floor laying, wall covering and wall papering services 18
995476 Joinery and carpentry services 18
995477 Fencing and railing services 18
995478 Other building completion and finishing services n.e.c. 18
995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. 18
Section 6 : 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 18
Heading No. 9962 Services in retail trade
Group 99621
996211 Services provided for a fee/commission or contract basis on retail trade 18
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 18
996312 Camp site services 18
996313 Recreational and vacation camp services 18
Group 99632 Other accommodation services
996321 Room or unit accommodation services for students in student residences 18
996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 18
996329 Other room or unit accommodation services n.e.c. 18
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. 18
996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. 18
996333 Services provided in Canteen and other similar establishments 18
996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 18
996335 Catering services in trains, flights etc. 18
996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators 18
996337 Other contract food services 18
996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. 18
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 18
996412 Taxi services including radio taxi & other similar services; 18
996413 Non-scheduled local bus and coach charter services 18
996414 Other land transportation services of passengers. 18
996415 Local water transport services of passengers by ferries, cruises etc 18
996416 Sightseeing transportation services by rail, land, water & air 18
996419 Other local transportation services of passengers n.e.c. 18
Group 99642 Long-distance transport services of passengers
996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc 18
996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc 18
996423 Taxi services including radio taxi & other similar services 18
996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 18
996425 Domestic/International Scheduled Air transport services of passengers 18
996426 Domestic/international non-scheduled air transport services of Passengers 18
996427 Space transport services of passengers 18
996429 Other long-distance transportation services of passengers n.e.c. 18
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. Nil
996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc 5 – with ITC of input services
996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline 18
996519 Other land transport services of goods n.e.c. 18
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 18
996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Nil
Group 99653 Air and space transport services of goods
996531 Air transport services of letters & parcels and other goods 18
996532 Space transport services of freight 18
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 18
996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator 18
996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator 18
996609 Rental services of other transport vehicles n.e.c. with or without operator 18
Heading No.9967 Supporting services in transport
Group 99671 Cargo handling services
996711 Container handling services 18
996712 Customs House Agent services 18
996713 Clearing and forwarding services 18
996719 Other cargo and baggage handling services 18
Group 99672 Storage and warehousing services
996721 Refrigerated storage services 18
996722 Bulk liquid or gas storage services 18
996729 Other storage and warehousing services 18
Group 99673 Supporting services for railway transport
996731 Railway pushing or towing services 18
996739 Other supporting services for railway transport n.e.c. 18
Group 99674 Supporting services for road transport
996741 Bus station services 18
996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 18
996743 Parking lot services 18
996744 Towing services for commercial and private vehicles 18
996749 Other supporting services for road transport n.e.c. 18
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 18
996752 Pilotage and berthing services 18
996753 Vessel salvage and refloating services 18
996759 Other supporting services for water transport n.e.c. 18
Group 99676 Supporting services for air or space transport
996761 Airport operation services (excl. cargo handling) 18
996762 Air traffic control services 18
996763 Other supporting services for air transport 18
996764 Supporting services for space transport 18
Group 99679 Other supporting transport services
996791 Goods transport agency services for road transport 5% – No ITC or 12 % with ITC
996792 Goods transport agency services for other modes of transport 5% – No ITC or 12 % with ITC
996793 Other goods transport services 5
996799 Other supporting transport services n.e.c 18
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. 18
996812 Courier services 18
996813 Local delivery services 18
996819 Other Delivery Services n.e.c 18
Heading No. 9969 Electricity, gas, water and other distribution services
Group 99691 Electricity and gas distribution services
996911 Electricity transmission services Nil
996912 Electricity distribution services 18
996913 Gas distribution services 18
Group 99692 Water distribution and other services
996921 Water distribution services 18
996922 Services involving distribution of steam, hot water and air conditioning supply etc. 18
996929 Other similar services. 18
Section 7: 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 18
997112 Deposit services 18
997113 Credit-granting services including stand-by commitment, guarantees & securities 18
997114 Financial leasing services 18
997119 Other financial services (except investment banking, insurance services and pension services) 18
Group 99712 Investment banking services
997120 Investment banking services 18
Group 99713 Insurance and pension services (excluding reinsurance services)
997131 pension services 18
997132 Life insurance services  (excluding reinsurance services) 18
997133 Accident and health insurance services 18
997134 Motor vehicle insurance services 18
997135 Marine, aviation, and other transport insurance services 18
997136 Freight insurance services & Travel insurance services 18
997137 Other property insurance services 18
997139 Other non-life insurance services (excluding reinsurance services) 18
Group 99714 Reinsurance services
997141 Life reinsurance services 18
997142 Accident and health reinsurance services 18
997143 Motor vehicle reinsurance services 18
997144 Marine, aviation and other transport reinsurance ser 18
997145 services 18
997146 Freight reinsurance services 18
997147 Other property reinsurance services 18
997149 Other non-life reinsurance services 18
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 18
997152 Brokerage and related securities and commodities services including commodity exchange services 18
997153 Portfolio management services except pension funds 18
997154 Trust and custody services 18
997155 Services related to the administration of financial markets 18
997156 Financial consultancy services 18
997157 Foreign exchange services 18
997158 Financial transactions processing and clearing house services 18
997159 Other services auxiliary to financial services 18
Group 99716 Services auxillary to insurance and pensions
997161 Insurance brokerage and agency services 18
997162 Insurance claims adjustment services 18
997163 Actuarial services 18
997164 Pension fund management services 18
997169 Other services auxiliary to insurance and pensions 18
Group 99717 Services of holding financial assets
997171 Services of holding equity of subsidiary companies 18
997172 Services of holding securities and other assets of trusts and funds and similar financial entities 18
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 18
997212 Rental or leasing services involving own or leased non-residential property 18
997213 Trade services of buildings 18
997214 Trade services of time-share properties 18
997215 Trade services of vacant and subdivided land 18
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 18
997222 Building sales on a fee/commission basis or contract basis 18
997223 Land sales on a fee/commission basis or contract basis 18
997224 Real estate appraisal services on a fee/commission basis or contract basis 18
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 Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator Nil
997313 Leasing or rental services concerning construction machinery and equipment with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997315 Leasing or rental services concerning computers with or without operators Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997316 Leasing or rental services concerning telecommunications equipment with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997319 Leasing or rental services concerning other machinery and equipments with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
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 ) Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997323 Leasing or rental services concerning furniture and other household appliances Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997324 Leasing or rental services concerning pleasure and leisure equipment. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997325 Leasing or rental services concerning household linen. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997326 Leasing or rental services concerning textiles, clothing and footwear. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997327 Leasing or rental services concerning do-it-yourself machinery and equipment Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997329 Leasing or rental services concerning other goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in 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. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997333 Licensing services for the right to reproduce original art works Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997335 Licensing services for the right to use R&D products Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997336 Licensing services for the right to use trademarks and franchises Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997337 Licensing services for the right to use minerals including its exploration and evaluation Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997338 Licensing services for right to use other natural resources including telecommunication spectrum Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
Section 8 : 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 18
998112 Research and experimental development services in engineering and technology 18
998113 Research and experimental development services in medical sciences and pharmacy. 18
998114 Research and experimental development services in agricultural sciences. 18
Group 99812 Research and experimental development services in social sciences and humanities.
998121 Research and experimental development services in social sciences. 18
998122 Research and experimental development services in humanities 18
Group 99813 Interdisciplinary research services.
998130 Interdisciplinary research and experimental development services. 18
Group 99814 Research and development originals
998141 Research and development originals in pharmaceuticals 18
998142 Research and development originals in agriculture 18
998143 Research and development originals in biotechnology 18
998144 Research and development originals in computer related sciences 18
998145 Research and development originals in other fields n.e.c. 18
Heading no. 9982 Legal and accounting services
Group 99821 Legal services
998211 Legal advisory and representation services concerning criminal law. 18
998212 Legal advisory and representation services concerning other fields of law. 18
998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. 18
998214 Legal documentation and certification services concerning other documents. 18
998215 Arbitration and conciliation services 18
998216 Other legal services n.e.c. 18
Group 99822 Accounting, auditing and bookkeeping services
998221 Financial auditing services 18
998222 Accounting and bookkeeping services 18
998223 Payroll services 18
998224 Other similar services n.e.c 18
Group 99823 Tax consultancy and preparation services
998231 Corporate tax consulting and preparation services 18
998232 Individual tax preparation and planning services 18
Group 99824 Insolvency and receivership services
998240 Insolvency and receivership services 18
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. 18
998312 Business consulting services including pubic relations services 18
998313 Information technology (IT) consulting and support services 18
998314 Information technology (IT) design and development services 18
998315 Hosting and information technology (IT) infrastructure provisioning services 18
998316 IT infrastructure and network management services 18
998319 Other information technology services n.e.c 18
Group 99832 Architectural services, urban and land planning and landscape architectural services
998321 Architectural advisory services 18
998322 Architectural services for residential building projects 18
998323 Architectural services for non-residential building projects 18
998324 Historical restoration architectural services 18
998325 Urban planning services 18
998326 Rural land planning services 18
998327 Project site master planning services 18
998328 Landscape architectural services and advisory services 18
Group 99833 Engineering services
998331 Engineering advisory services 18
998332 Engineering services for building projects 18
998333 Engineering services for industrial and manufacturing projects 18
998334 Engineering services for transportation projects 18
998335 Engineering services for power projects 18
998336 Engineering services for telecommunications and broadcasting projects 18
998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. 18
998338 Engineering services for other projects n.e.c. 18
998339 Project management services for construction projects 18
Group 99834 Scientific and other technical services
998341 Geological and geophysical consulting services 18
998342 Subsurface surveying services 18
998343 Mineral exploration and evaluation 18
998344 Surface surveying and map-making services 18
998345 Weather forecasting and meteorological services 18
998346 Technical testing and analysis services 18
998347 Certification of ships, aircraft, dams, etc. 18
998348 Certification and authentication of works of art 18
998349 Other technical and scientific services n.e.c. 18
Group 99835 Veterinary services
998351 Veterinary services for pet animals Nil
998352 Veterinary services for livestock Nil
998359 Other veterinary services n.e.c. 18
Group 99836 Advertising services and provision of advertising space or time.
998361 Advertising Services 18
998362 Purchase or sale of advertising space or time, on commission 18
998363 Sale of advertising space in print media (except on commission) 5
998364 Sale of TV and radio advertising time 18
998365 Sale of Internet advertising space 18
998366 Sale of other advertising space or time (except on commission) 18
Group 99837 Market research and public opinion polling services
998371 Market research services 18
998372 Public opinion polling services 18
Group 99838 Photography & Videography and their processing services
998381 Portrait photography services 18
998382 Advertising and related photography services 18
998383 Event photography and event videography services 18
998384 Specialty photography services 18
998385 Restoration and retouching services of photography 18
998386 Photographic & videographic processing services 18
998387 Other Photography & Videography and their processing services n.e.c. 18
Group 99839 Other professional, technical and business services.
998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 18
998392 Design originals 18
998393 Scientific and technical consulting services 18
998394 Original compilations of facts/information 18
998395 Translation and interpretation services 18
998396 Trademarks and franchises 18
998397 Sponsorship Services & Brand Promotion Services 18
998399 Other professional, technical and business services n.e.c. 18
Heading no. 9984 Telecommunications, broadcasting and information supply services
Group 99841 Telephony and other telecommunications services
998411 Carrier services 18
998412 Fixed telephony services 18
998413 Mobile telecommunications services 18
998414 Private network services 18
998415 Data transmission services 18
998419 Other telecommunications services including Fax services, Telex services n.e.c. 18
Group 99842 Internet telecommunications services
998421 Internet backbone services 18
998422 Internet access services in wired and wireless mode. 18
998423 Fax, telephony over the Internet 18
998424 (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device 5
998424 Audio conferencing and video conferencing over the Internet 18
998429 Other Internet telecommunications services n.e.c. 18
Group 99843 On-line content services
998431 On-line text based information such as online books, newpapers, periodicals, directories etc 18
998432 On-line audio content 18
998433 On-line video content 18
998434 Software downloads 18
998439 Other on-line contents n.e.c. 18
Group 99844 News agency services
998441 News agency services to newspapers and periodicals 18
998442 Services of independent journalists and press photographers 18
998443 News agency services to audiovisual media 18
Group 99845 Library and archive services
998451 Library services 18
998452 Operation services of public archives including digital archives 18
998453 Operation services of historical archives including digital archives 18
Group 99846 Broadcasting, programming and programme distribution services
998461 Radio broadcast originals 18
998462 Television broadcast originals 18
998463 Radio channel programmes 18
998464 Television channel programmes 18
998465 Broadcasting services 18
998466 Home programme distribution services 18
Heading no. 9985 Support services
Group 99851 Employment services including personnel search/referral service & labour supply service
998511 Executive/retained personnel search services 18
998512 Permanent placement services, other than executive search services 18
998513 Contract staffing services 18
998514 Temporary staffing services 18
998515 Long-term staffing (pay rolling) services 18
998516 Temporary staffing-to-permanent placement services 18
998517 Co-employment staffing services 18
998519 Other employment & labour supply services n.e.c 18
Group 99852 Investigation and security services
998521 Investigation services 18
998522 Security consulting services 18
998523 Security systems services 18
998524 Armoured car services 18
998525 Guard services 18
998526 Training of guard dogs 18
998527 Polygraph services 18
998528 Fingerprinting services 18
998529 Other security services n.e.c. 18
Group 99853 Cleaning services
998531 Disinfecting and exterminating services 18
998532 Window cleaning services 18
998533 General cleaning services 18
998534 Specialized cleaning services for reservoirs and tanks 18
998535 Sterilization of objects or premises (operating rooms) 18
998536 Furnace and chimney cleaning services 18
998537 Exterior cleaning of buildings of all types 18
998538 Cleaning of transportation equipment 18
998539 Other cleaning services n.e.c. 18
Group 99854 Packaging services
998540 Packaging services of goods for others 18
998541 Parcel packing and gift wrapping 18
998542 Coin and currency packing services 18
998549 Other packaging services n.e.c 18
Group 99855 Travel arrangement, tour operator and related services
998551 Reservation services for transportation 18
998552 Reservation services for accommodation, cruises and package tours 18
998553 Reservation services for convention centres, congress centres and exhibition halls 18
998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 18
998555 Tour operator services 5 – NO ITC[other than the ITC of input service in the same line of business (i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour
998556 Tourist guide services 18
998557 Tourism promotion and visitor information services 18
998559 Other travel arrangement and related services n.e.c 18
Group 99859 Other support services
998591 Credit reporting & rating services 18
998592 Collection agency services 18
998593 Telephone-based support services 18
998594 Combined office administrative services 18
998595 Specialized office support services such as duplicating services, mailing services, document preparation etc 18
998596 Events, Exhibitions, Conventions and trade shows organisation and assistance services 18
998597 Landscape care and maintenance services 18
998598 Other information services n.e.c. 18
998599 Other support services n.e.c. 18
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 Nil
998612 Animal husbandry services 18
998613 Support services to hunting 18
998614 Support services to forestry and logging 18
998615 Support services to fishing 18
998619 Other support services to agriculture, hunting, forestry and fishing 18
Group 99862 Support services to mining
998621 Support services to oil and gas extraction 18
998622 Support services to other mining n.e.c. 18
Group 99863 Support services to electricity, gas and water distribution
998631 Support services to electricity transmission and distribution 18
998632 Support services to gas distribution 18
998633 Support services to water distribution 18
998634 Support services to Distribution services of steam, hot water and air-conditioning supply 18
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. 18
998712 Maintenance and repair services of office and accounting machinery 18
998713 Maintenance and repair services of computers and peripheral equipment 18
998714 Maintenance and repair services of transport machinery and equipment 18
998715 Maintenance and repair services of electrical household appliances 18
998716 Maintenance and repair services of telecommunication equipments and apparatus 18
998717 Maintenance and repair services of commercial and industrial machinery. 18
998718 Maintenance and repair services of elevators and escalators 18
998719 Maintenance and repair services of other machinery and equipments 18
Group 99872 Repair services of other goods
998721 Repair services of footwear and leather goods 18
998722 Repair services of watches, clocks and jewellery 18
998723 Repair services of garments and household textiles 18
998724 Repair services of furniture 18
998725 Repair services of bicycles 18
998726 Maintenance and repair services of musical instruments 18
998727 Repair services for photographic equipment and cameras 18
998729 Maintenance and repair services of other goods n.e.c. 18
Group 99873 Installation services (other than construction)
998731 Installation services of fabricated metal products, except machinery and equipment. 18
998732 Installation services of industrial, manufacturing and service industry machinery and equipment. 18
998733 Installation services of office and accounting machinery and computers 18
998734 Installation services of radio, television and communications equipment and apparatus. 18
998735 Installation services of professional medical machinery and equipment, and precision and optical instruments. 18
998736 Installation services of electrical machinery and apparatus n.e.c. 18
998739 Installation services of other goods n.e.c. 18
Heading no. 9988 Manufacturing services on physical inputs (goods) owned by others
Group 99881 Food, beverage and tobacco manufacturing services
998811 Meat processing services 18
998812 Fish processing services 18
998813 Fruit and vegetables processing services 18
998814 Vegetable and animal oil and fat manufacturing services 18
998815 Dairy product manufacturing services 18
998816 Other food product manufacturing services 18
998817 Prepared animal feeds manufacturing services 18
998818 Beverage manufacturing services 18
998819 Tobacco manufacturing services n.e.c. 18
Group 99882 Textile, wearing apparel and leather manufacturing services
998821 Textile manufacturing services 18
998822 Wearing apparel manufacturing services 18
998823 Leather and leather product manufacturing services 18
Group 99883 Wood and paper manufacturing services
998831 Wood and wood product manufacturing services 18
998832 Paper and paper product manufacturing services 18
Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services
998841 Coke and refined petroleum product manufacturing services 18
998842 Chemical product manufacturing services 18
998843 Pharmaceutical product manufacturing services 18
Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service
998851 Rubber and plastic product manufacturing services 18
998852 Plastic product manufacturing services 18
998853 Other non-metallic mineral product manufacturing services 18
Group 99886 Basic metal manufacturing services
998860 Basic metal manufacturing services 18
Group 99887 Fabricated metal product, machinery and equipment manufacturing services
998871 Structural metal product, tank, reservoir and steam generator manufacturing services 18
998872 Weapon and ammunition manufacturing services 18
998873 Other fabricated metal product manufacturing and metal treatment services 18
998874 Computer, electronic and optical product manufacturing services 18
998875 Electrical equipment manufacturing services 18
998876 General-purpose machinery manufacturing services n.e.c. 18
998877 Special-purpose machinery manufacturing services 18
Group 99888 Transport equipment manufacturing services
998881 Motor vehicle and trailer manufacturing services 18
998882 Other transport equipment manufacturing services 18
Group 99889 Other manufacturing services
998891 Furniture manufacturing services 18
998892 Jewellery manufacturing services 18
998893 Imitation jewellery manufacturing services 18
998894 Musical instrument manufacturing services 18
998895 Sports goods manufacturing services 18
998896 Game and toy manufacturing services 18
998897 Medical and dental instrument and supply manufacturing services 18
998898 Other manufacturing services n.e.c. 18
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 18
998912 Printing and reproduction services of recorded media, on a fee or contract basis 18
Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 18
Group 99893 Casting, forging, stamping and similar metal manufacturing services
998931 Iron and steel casting services 18
998932 Non-ferrous metal casting services 18
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 18
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 18
998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 18
Section 9 : 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 18
999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. 18
999113 Public administrative services related to the more efficient operation of business. 18
999119 Other administrative services of the government n.e.c. 18
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. 18
999122 Services related to foreign economic aid 18
999123 Services related to foreign military aid 18
999124 Military defence services 18
999125 Civil defence services 18
999126 Police and fire protection services 18
999127 Public administrative services related to law courts 18
999128 Administrative services related to the detention or rehabilitation of criminals. 18
999129 Public administrative services related to other public order and safety affairs n.e.c. 18
Group 99913 Administrative services related to compulsory social security schemes.
999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes. 18
999132 Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees 18
999133 Administrative services related to unemployment compensation benefit schemes 18
999134 Administrative services related to family and child allowance programmes 18
Heading no. 9992 Education services
Group 99921 Pre-primary education services
999210 Pre-primary education services Nil
Group 99922 Primary education services
999220 Primary education services Nil
Group 99923 Secondary Education Services
999231 Secondary education services, general Nil
999232 Secondary education services, technical and vocational. Nil
Group 99924 Higher education services
999241 Higher education services, general Nil
999242 Higher education services, technical Nil
999243 Higher education services, vocational Nil
999249 Other higher education services 18
Group 99925 Specialised education services
999259 Specialised education services 18
Group 99929 Other education & training services and educational support services
999291 Cultural education services 18
999292 Sports and recreation education services 18
999293 Commercial training and coaching services 18
999294 Other education and training services n.e.c. 18
999295 services involving conduct of examination for admission to educational institutions 18
999299 Other Educational support services 18
Heading no. 9993 Human health and social care services
Group 99931 Human health services
999311 Inpatient services Nil
999312 Medical and dental services Nil
999313 Childbirth and related services Nil
999314 Nursing and Physiotherapeutic services Nil
999315 Ambulance services Nil
999316 Medical Laboratory and Diagnostic-imaging services Nil
999317 Blood, sperm and organ bank services Nil
999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. Nil
Group 99932 Residential care services for the elderly and disabled
999321 Residential health-care services other than by hospitals 18
999322 Residential care services for the elderly and persons with disabilities Nil
Group 99933 Other social services with accommodation
999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Nil
999332 Other social services with accommodation for children 18
999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse Nil
999334 Other social services with accommodation for adults 18
Group 99934 Social services without accommodation for the elderly and disabled
999341 Vocational rehabilitation services Nil
999349 Other social services without accommodation for the elderly and disabled n.e.c. Nil
Group 99935 Other social services without accommodation
999351 Child day-care services 18
999352 Guidance and counseling services n.e.c. related to children Nil
999353 Welfare services without accommodation 18
999359 Other social services without accommodation n.e.c. 18
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 18
999412 Septic tank emptying and cleaning services 18
Group 99942 Waste collection services
999421 Collection services of hazardous waste 18
999422 Collection services of non-hazardous recyclable materials 18
999423 General waste collection services, residential 18
999424 General waste collection services, other n.e.c. 18
Group 99943 Waste treatment and disposal services
999431 Waste preparation, consolidation and storage services 18
999432 Hazardous waste treatment and disposal services 18
999433 Non-hazardous waste treatment and disposal services 18
Group 99944 Remediation services
999441 Site remediation and clean-up services 18
999442 Containment, control and monitoring services and other site remediation services 18
999443 Building remediation services 18
999449 Other remediation services n.e.c. 18
Group 99945 Sanitation and similar services
999451 Sweeping and snow removal services 18
999459 Other sanitation services n.e.c. 18
Group 99949 Others
999490 Other environmental protection services n.e.c. 18
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 18
999512 Services furnished by professional organizations 18
Group 99952 Services furnished by trade unions
999520 Services furnished by trade unions 18
Group 99959 Services furnished by other membership organizations
999591 Religious services 18
999592 Services furnished by political organizations 18
999593 Services furnished by human rights organizations 18
999594 Cultural and recreational associations 18
999595 Services furnished by environmental advocacy groups 18
999596 Services provided by youth associations 18
999597 Other civic and social organizations 18
999598 Home owners associations 18
999599 Services provided by other membership organizations n.e.c. 18
Heading No.9996 Recreational, cultural and sporting services
Group 99961 Audiovisual and related services
999611 Sound recording services 18
999612 Motion picture, videotape, television and radio programme production services 18
999613 Audiovisual post-production services 18
999614 Motion picture, videotape and television programme distribution services 18
999615 Motion picture projection services 18
Group 99962 Performing arts and other live entertainment event presentation and promotion services
999621 Performing arts event promotion and organization services 18
999622 Performing arts event production and presentation services 18
999623 Performing arts facility operation services 18
999629 Other performing arts and live entertainment services n.e.c. 18
Group 99963 Services of performing and other artists
999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc 18
999632 Services of authors, composers, sculptors and other artists, except performing artists 18
999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 18
Group 99964 Museum and preservation services
999641 Museum and preservation services of historical sites and buildings 18
999642 Botanical, zoological and nature reserve services 18
Group 99965 Sports and recreational sports services
999651 Sports and recreational sports event promotion and organization services 18
999652 Sports and recreational sports facility operation services 18
999659 Other sports and recreational sports services n.e.c. 18
Group 99966 Services of athletes and related support services
999661 Services of athletes 18
999662 Support services related to sports and recreation 18
Group 99969 Other amusement and recreational services
999691 Amusement park and similar attraction services 18
999692 Gambling and betting services including similar online services 28
999693 Coin-operated amusement machine services 18
999694 Lottery services 18
999699 Other recreation and amusement services n.e.c. 18
Heading No.9997 Other services
Group 99971 Washing, cleaning and dyeing services
999711 Coin-operated laundry services 18
999712 Dry-cleaning services (including fur product cleaning services) 18
999713 Other textile cleaning services 18
999714 Pressing services 18
999715 Dyeing and colouring services 18
999719 Other washing, cleaning and dyeing services n.e.c 18
Group 99972 Beauty and physical well-being services
999721 Hairdressing and barbers services 18
999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services 18
999723 Physical well-being services including health club & fitness centre 18
999729 Other beauty treatment services n.e.c. 18
Group 99973 Funeral, cremation and undertaking services
999731 Cemeteries and cremation services 18
999732 Undertaking services 18
Group 99979 Other miscellaneous services
999791 Services involving commercial use or exploitation of any event 18
999792 Agreeing to do an act 18
999793 Agreeing to refrain from doing an act 18
999794 Agreeing to tolerate an act 18
999795 Conduct of religious ceremonies/rituals by persons 18
999799 Other services n.e.c. 18
Heading No. 9998 Domestic services
Group 99980 Domestic services
999800 Domestic services both part time & full time 18
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 18