SAC Code and GST Rates for Goods and Services under GST

0
1515
views

 

Heading & GroupService Code (Tariff)Service DescriptionRate of GST
Section 5 : Construction Services
Heading No.9954SACConstruction services
Group 99541Construction services of buildings
995411Construction services of single dwelling or multi dewlling or multi-storied residential buildings18
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc18
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings18
995414Construction 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
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings18
995416Construction Services of other buildings n.e.c18
995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.18
Group 99542General construction services of civil engineering works
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels18
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks18
995423General 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
995424General construction services of local water & sewage pipelines, electricity and communication cables & related works18
995425General construction services of mines and industrial plants18
995426General Construction services of Power Plants and its related infrastructure18
995427General construction services of outdoor sport and recreation facilities18
995428General construction services of other civil engineering works n.e.c.18
995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.18
Group 99543Site preparation services
995431Demolition services18
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.18
995433Excavating and earthmoving services18
995434Water well drilling services and septic system installation services18
995435Other site preparation services n.e.c18
995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
Group 99544Assembly and erection of prefabricated constructions
995441Installation, assembly and erection services of prefabricated buildings18
995442Installation, assembly and erection services of other prefabricated structures and constructions18
995443Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)18
995444Other assembly and erection services n.e.c.18
995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
Group 99545Special trade construction services
995451Pile driving and foundation services18
995452Building framing & Roof Framing services18
995453Roofing and waterproofing services18
995454Concrete services18
995455Structural steel erection services18
995456Masonry services18
995457Scaffolding services18
995458Other special trade construction services n.e.c.18
995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
Group 99546Installation services
995461Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.18
995462Water plumbing and drain laying services18
995463Heating, ventilation and air conditioning equipment installation services18
995464Gas fitting installation services18
995465Insulation services18
995466Lift and escalator installation services18
995468Other installation services n.e.c.18
995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.18
Group 99547Building completion and finishing services
995471Glazing services18
995472Plastering services18
995473Painting services18
995474Floor and wall tiling services18
995475Other floor laying, wall covering and wall papering services18
995476Joinery and carpentry services18
995477Fencing and railing services18
995478Other building completion and finishing services n.e.c.18
995479Services 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. 9961Services in wholesale trade
Group 99611
996111Services provided for a fee/commission or contract basis on wholesale trade18
Heading No. 9962Services in retail trade
Group 99621
996211Services provided for a fee/commission or contract basis on retail trade18
Heading No. 9963Accommodation, Food and beverage services
Group 99631Accommodation services
996311Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc18
996312Camp site services18
996313Recreational and vacation camp services18
Group 99632Other accommodation services
996321Room or unit accommodation services for students in student residences18
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc18
996329Other room or unit accommodation services n.e.c.18
Group 99633Food, edible preparations, alchoholic & non-alchocholic beverages serving services
996331Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.18
996332Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.18
996333Services provided in Canteen and other similar establishments18
996334Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.18
996335Catering services in trains, flights etc.18
996336Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators18
996337Other contract food services18
996339Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.18
Heading No. 9964Passenger transport services
Group 99641Local transport and sightseeing transportation services of passengers
996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles18
996412Taxi services including radio taxi & other similar services;18
996413Non-scheduled local bus and coach charter services18
996414Other land transportation services of passengers.18
996415Local water transport services of passengers by ferries, cruises etc18
996416Sightseeing transportation services by rail, land, water & air18
996419Other local transportation services of passengers n.e.c.18
Group 99642Long-distance transport services of passengers
996421Long-distance transport services of passengers through Rail network by Railways, Metro etc18
996422Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc18
996423Taxi services including radio taxi & other similar services18
996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc18
996425Domestic/International Scheduled Air transport services of passengers18
996426Domestic/international non-scheduled air transport services of Passengers18
996427Space transport services of passengers18
996429Other long-distance transportation services of passengers n.e.c.18
Heading No. 9965Goods Transport Services
Group 99651Land transport services of Goods
996511Road 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
996512Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc5 – with ITC of input services
996513Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline18
996519Other land transport services of goods n.e.c.18
Group 99652Water transport services of goods
996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc18
996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels.Nil
Group 99653Air and space transport services of goods
996531Air transport services of letters & parcels and other goods18
996532Space transport services of freight18
Heading No. 9966Rental services of transport vehicles with or without operators
Group 99660Rental services of transport vehicles with or without operators
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator18
996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator18
996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator18
996609Rental services of other transport vehicles n.e.c. with or without operator18
Heading No.9967Supporting services in transport
Group 99671Cargo handling services
996711Container handling services18
996712Customs House Agent services18
996713Clearing and forwarding services18
996719Other cargo and baggage handling services18
Group 99672Storage and warehousing services
996721Refrigerated storage services18
996722Bulk liquid or gas storage services18
996729Other storage and warehousing services18
Group 99673Supporting services for railway transport
996731Railway pushing or towing services18
996739Other supporting services for railway transport n.e.c.18
Group 99674Supporting services for road transport
996741Bus station services18
996742Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.18
996743Parking lot services18
996744Towing services for commercial and private vehicles18
996749Other supporting services for road transport n.e.c.18
Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways)
996751Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc18
996752Pilotage and berthing services18
996753Vessel salvage and refloating services18
996759Other supporting services for water transport n.e.c.18
Group 99676Supporting services for air or space transport
996761Airport operation services (excl. cargo handling)18
996762Air traffic control services18
996763Other supporting services for air transport18
996764Supporting services for space transport18
Group 99679Other supporting transport services
996791Goods transport agency services for road transport5% – No ITC or 12 % with ITC
996792Goods transport agency services for other modes of transport5% – No ITC or 12 % with ITC
996793Other goods transport services5
996799Other supporting transport services n.e.c18
Heading No. 9968Postal and courier services
Group 99681Postal and courier services
996811Postal services including post office counter services, mail box rental services.18
996812Courier services18
996813Local delivery services18
996819Other Delivery Services n.e.c18
Heading No. 9969Electricity, gas, water and other distribution services
Group 99691Electricity and gas distribution services
996911Electricity transmission servicesNil
996912Electricity distribution services18
996913Gas distribution services18
Group 99692Water distribution and other services
996921Water distribution services18
996922Services involving distribution of steam, hot water and air conditioning supply etc.18
996929Other similar services.18
Section 7: Financial and related services; real estate services; and rental and leasing services
Heading No. 9971Financial and related services
Group 99711Financial services (except investment banking, insurance services and pension services)
997111Central banking services18
997112Deposit services18
997113Credit-granting services including stand-by commitment, guarantees & securities18
997114Financial leasing services18
997119Other financial services (except investment banking, insurance services and pension services)18
Group 99712Investment banking services
997120Investment banking services18
Group 99713Insurance and pension services (excluding reinsurance services)
997131pension services18
997132Life insurance services  (excluding reinsurance services)18
997133Accident and health insurance services18
997134Motor vehicle insurance services18
997135Marine, aviation, and other transport insurance services18
997136Freight insurance services & Travel insurance services18
997137Other property insurance services18
997139Other non-life insurance services (excluding reinsurance services)18
Group 99714Reinsurance services
997141Life reinsurance services18
997142Accident and health reinsurance services18
997143Motor vehicle reinsurance services18
997144Marine, aviation and other transport reinsurance ser18
997145services18
997146Freight reinsurance services18
997147Other property reinsurance services18
997149Other non-life reinsurance services18
Group 99715Services auxiliary to financial services (other than to insurance and pensions)
997151Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services18
997152Brokerage and related securities and commodities services including commodity exchange services18
997153Portfolio management services except pension funds18
997154Trust and custody services18
997155Services related to the administration of financial markets18
997156Financial consultancy services18
997157Foreign exchange services18
997158Financial transactions processing and clearing house services18
997159Other services auxiliary to financial services18
Group 99716Services auxillary to insurance and pensions
997161Insurance brokerage and agency services18
997162Insurance claims adjustment services18
997163Actuarial services18
997164Pension fund management services18
997169Other services auxiliary to insurance and pensions18
Group 99717Services of holding financial assets
997171Services of holding equity of subsidiary companies18
997172Services of holding securities and other assets of trusts and funds and similar financial entities18
Heading No.9972Real estate services
Group 99721Real estate services involving owned or leased property
997211Rental or leasing services involving own or leased residential property18
997212Rental or leasing services involving own or leased non-residential property18
997213Trade services of buildings18
997214Trade services of time-share properties18
997215Trade services of vacant and subdivided land18
Group 99722Real estate services on a fee/commission basis or contract basis
997221Property management services on a fee/commission basis or contract basis18
997222Building sales on a fee/commission basis or contract basis18
997223Land sales on a fee/commission basis or contract basis18
997224Real estate appraisal services on a fee/commission basis or contract basis18
Heading no.9973Leasing or rental services with or without operator
Group 99731Leasing or rental services concerning machinery and equipment with or without operator
997311Leasing or rental services concerning transport equipments including containers, with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997312Leasing or rental services concerning agricultural machinery and equipment with or without operatorNil
997313Leasing or rental services concerning construction machinery and equipment with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997315Leasing or rental services concerning computers with or without operatorsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997316Leasing or rental services concerning telecommunications equipment with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997319Leasing or rental services concerning other machinery and equipments with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
Group 99732Leasing or rental services concerning other goods
997321Leasing 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
997322Leasing 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
997323Leasing or rental services concerning furniture and other household appliancesSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997324Leasing 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
997325Leasing or rental services concerning household linen.Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997326Leasing 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
997327Leasing or rental services concerning do-it-yourself machinery and equipmentSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997329Leasing or rental services concerning other goodsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
Group 99733Licensing services for the right to use intellectual property and similar products
997331Licensing 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
997332Licensing 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
997333Licensing services for the right to reproduce original art worksSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997334Licensing 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
997335Licensing services for the right to use R&D productsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997336Licensing services for the right to use trademarks and franchisesSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997337Licensing services for the right to use minerals including its exploration and evaluationSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997338Licensing services for right to use other natural resources including telecommunication spectrumSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997339Licensing services for the right to use other intellectual property products and other rescources n.e.cSame 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. 9981Research and development services
Group 99811Research and experimental development services in natural sciences and engineering.
998111Research and experimental development services in natural sciences18
998112Research and experimental development services in engineering and technology18
998113Research and experimental development services in medical sciences and pharmacy.18
998114Research and experimental development services in agricultural sciences.18
Group 99812Research and experimental development services in social sciences and humanities.
998121Research and experimental development services in social sciences.18
998122Research and experimental development services in humanities18
Group 99813Interdisciplinary research services.
998130Interdisciplinary research and experimental development services.18
Group 99814Research and development originals
998141Research and development originals in pharmaceuticals18
998142Research and development originals in agriculture18
998143Research and development originals in biotechnology18
998144Research and development originals in computer related sciences18
998145Research and development originals in other fields n.e.c.18
Heading no. 9982Legal and accounting services
Group 99821Legal services
998211Legal advisory and representation services concerning criminal law.18
998212Legal advisory and representation services concerning other fields of law.18
998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.18
998214Legal documentation and certification services concerning other documents.18
998215Arbitration and conciliation services18
998216Other legal services n.e.c.18
Group 99822Accounting, auditing and bookkeeping services
998221Financial auditing services18
998222Accounting and bookkeeping services18
998223Payroll services18
998224Other similar services n.e.c18
Group 99823Tax consultancy and preparation services
998231Corporate tax consulting and preparation services18
998232Individual tax preparation and planning services18
Group 99824Insolvency and receivership services
998240Insolvency and receivership services18
Heading no. 9983Other professional, technical and business services
Group 99831Management consulting and management services; information technology services.
998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.18
998312Business consulting services including pubic relations services18
998313Information technology (IT) consulting and support services18
998314Information technology (IT) design and development services18
998315Hosting and information technology (IT) infrastructure provisioning services18
998316IT infrastructure and network management services18
998319Other information technology services n.e.c18
Group 99832Architectural services, urban and land planning and landscape architectural services
998321Architectural advisory services18
998322Architectural services for residential building projects18
998323Architectural services for non-residential building projects18
998324Historical restoration architectural services18
998325Urban planning services18
998326Rural land planning services18
998327Project site master planning services18
998328Landscape architectural services and advisory services18
Group 99833Engineering services
998331Engineering advisory services18
998332Engineering services for building projects18
998333Engineering services for industrial and manufacturing projects18
998334Engineering services for transportation projects18
998335Engineering services for power projects18
998336Engineering services for telecommunications and broadcasting projects18
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.18
998338Engineering services for other projects n.e.c.18
998339Project management services for construction projects18
Group 99834Scientific and other technical services
998341Geological and geophysical consulting services18
998342Subsurface surveying services18
998343Mineral exploration and evaluation18
998344Surface surveying and map-making services18
998345Weather forecasting and meteorological services18
998346Technical testing and analysis services18
998347Certification of ships, aircraft, dams, etc.18
998348Certification and authentication of works of art18
998349Other technical and scientific services n.e.c.18
Group 99835Veterinary services
998351Veterinary services for pet animalsNil
998352Veterinary services for livestockNil
998359Other veterinary services n.e.c.18
Group 99836Advertising services and provision of advertising space or time.
998361Advertising Services18
998362Purchase or sale of advertising space or time, on commission18
998363Sale of advertising space in print media (except on commission)5
998364Sale of TV and radio advertising time18
998365Sale of Internet advertising space18
998366Sale of other advertising space or time (except on commission)18
Group 99837Market research and public opinion polling services
998371Market research services18
998372Public opinion polling services18
Group 99838Photography & Videography and their processing services
998381Portrait photography services18
998382Advertising and related photography services18
998383Event photography and event videography services18
998384Specialty photography services18
998385Restoration and retouching services of photography18
998386Photographic & videographic processing services18
998387Other Photography & Videography and their processing services n.e.c.18
Group 99839Other professional, technical and business services.
998391Specialty design services including interior design, fashion design, industrial design and other specialty design services18
998392Design originals18
998393Scientific and technical consulting services18
998394Original compilations of facts/information18
998395Translation and interpretation services18
998396Trademarks and franchises18
998397Sponsorship Services & Brand Promotion Services18
998399Other professional, technical and business services n.e.c.18
Heading no. 9984Telecommunications, broadcasting and information supply services
Group 99841Telephony and other telecommunications services
998411Carrier services18
998412Fixed telephony services18
998413Mobile telecommunications services18
998414Private network services18
998415Data transmission services18
998419Other telecommunications services including Fax services, Telex services n.e.c.18
Group 99842Internet telecommunications services
998421Internet backbone services18
998422Internet access services in wired and wireless mode.18
998423Fax, telephony over the Internet18
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 device5
998424Audio conferencing and video conferencing over the Internet18
998429Other Internet telecommunications services n.e.c.18
Group 99843On-line content services
998431On-line text based information such as online books, newpapers, periodicals, directories etc18
998432On-line audio content18
998433On-line video content18
998434Software downloads18
998439Other on-line contents n.e.c.18
Group 99844News agency services
998441News agency services to newspapers and periodicals18
998442Services of independent journalists and press photographers18
998443News agency services to audiovisual media18
Group 99845Library and archive services
998451Library services18
998452Operation services of public archives including digital archives18
998453Operation services of historical archives including digital archives18
Group 99846Broadcasting, programming and programme distribution services
998461Radio broadcast originals18
998462Television broadcast originals18
998463Radio channel programmes18
998464Television channel programmes18
998465Broadcasting services18
998466Home programme distribution services18
Heading no. 9985Support services
Group 99851Employment services including personnel search/referral service & labour supply service
998511Executive/retained personnel search services18
998512Permanent placement services, other than executive search services18
998513Contract staffing services18
998514Temporary staffing services18
998515Long-term staffing (pay rolling) services18
998516Temporary staffing-to-permanent placement services18
998517Co-employment staffing services18
998519Other employment & labour supply services n.e.c18
Group 99852Investigation and security services
998521Investigation services18
998522Security consulting services18
998523Security systems services18
998524Armoured car services18
998525Guard services18
998526Training of guard dogs18
998527Polygraph services18
998528Fingerprinting services18
998529Other security services n.e.c.18
Group 99853Cleaning services
998531Disinfecting and exterminating services18
998532Window cleaning services18
998533General cleaning services18
998534Specialized cleaning services for reservoirs and tanks18
998535Sterilization of objects or premises (operating rooms)18
998536Furnace and chimney cleaning services18
998537Exterior cleaning of buildings of all types18
998538Cleaning of transportation equipment18
998539Other cleaning services n.e.c.18
Group 99854Packaging services
998540Packaging services of goods for others18
998541Parcel packing and gift wrapping18
998542Coin and currency packing services18
998549Other packaging services n.e.c18
Group 99855Travel arrangement, tour operator and related services
998551Reservation services for transportation18
998552Reservation services for accommodation, cruises and package tours18
998553Reservation services for convention centres, congress centres and exhibition halls18
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services18
998555Tour operator services5 – 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
998556Tourist guide services18
998557Tourism promotion and visitor information services18
998559Other travel arrangement and related services n.e.c18
Group 99859Other support services
998591Credit reporting & rating services18
998592Collection agency services18
998593Telephone-based support services18
998594Combined office administrative services18
998595Specialized office support services such as duplicating services, mailing services, document preparation etc18
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services18
998597Landscape care and maintenance services18
998598Other information services n.e.c.18
998599Other support services n.e.c.18
Heading no.9986Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861Support services to agriculture, hunting, forestry and fishing
998611Support services to crop productionNil
998612Animal husbandry services18
998613Support services to hunting18
998614Support services to forestry and logging18
998615Support services to fishing18
998619Other support services to agriculture, hunting, forestry and fishing18
Group 99862Support services to mining
998621Support services to oil and gas extraction18
998622Support services to other mining n.e.c.18
Group 99863Support services to electricity, gas and water distribution
998631Support services to electricity transmission and distribution18
998632Support services to gas distribution18
998633Support services to water distribution18
998634Support services to Distribution services of steam, hot water and air-conditioning supply18
Heading no. 9987Maintenance, repair and installation (except construction) services
Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment
998711Maintenance and repair services of fabricated metal products, except machinery and equipment.18
998712Maintenance and repair services of office and accounting machinery18
998713Maintenance and repair services of computers and peripheral equipment18
998714Maintenance and repair services of transport machinery and equipment18
998715Maintenance and repair services of electrical household appliances18
998716Maintenance and repair services of telecommunication equipments and apparatus18
998717Maintenance and repair services of commercial and industrial machinery.18
998718Maintenance and repair services of elevators and escalators18
998719Maintenance and repair services of other machinery and equipments18
Group 99872Repair services of other goods
998721Repair services of footwear and leather goods18
998722Repair services of watches, clocks and jewellery18
998723Repair services of garments and household textiles18
998724Repair services of furniture18
998725Repair services of bicycles18
998726Maintenance and repair services of musical instruments18
998727Repair services for photographic equipment and cameras18
998729Maintenance and repair services of other goods n.e.c.18
Group 99873Installation services (other than construction)
998731Installation services of fabricated metal products, except machinery and equipment.18
998732Installation services of industrial, manufacturing and service industry machinery and equipment.18
998733Installation services of office and accounting machinery and computers18
998734Installation services of radio, television and communications equipment and apparatus.18
998735Installation services of professional medical machinery and equipment, and precision and optical instruments.18
998736Installation services of electrical machinery and apparatus n.e.c.18
998739Installation services of other goods n.e.c.18
Heading no. 9988Manufacturing services on physical inputs (goods) owned by others
Group 99881Food, beverage and tobacco manufacturing services
998811Meat processing services18
998812Fish processing services18
998813Fruit and vegetables processing services18
998814Vegetable and animal oil and fat manufacturing services18
998815Dairy product manufacturing services18
998816Other food product manufacturing services18
998817Prepared animal feeds manufacturing services18
998818Beverage manufacturing services18
998819Tobacco manufacturing services n.e.c.18
Group 99882Textile, wearing apparel and leather manufacturing services
998821Textile manufacturing services18
998822Wearing apparel manufacturing services18
998823Leather and leather product manufacturing services18
Group 99883Wood and paper manufacturing services
998831Wood and wood product manufacturing services18
998832Paper and paper product manufacturing services18
Group 99884Petroleum, chemical and pharmaceutical product manufacturing services
998841Coke and refined petroleum product manufacturing services18
998842Chemical product manufacturing services18
998843Pharmaceutical product manufacturing services18
Group 99885Rubber, plastic and other non-metallic mineral product manufacturing service
998851Rubber and plastic product manufacturing services18
998852Plastic product manufacturing services18
998853Other non-metallic mineral product manufacturing services18
Group 99886Basic metal manufacturing services
998860Basic metal manufacturing services18
Group 99887Fabricated metal product, machinery and equipment manufacturing services
998871Structural metal product, tank, reservoir and steam generator manufacturing services18
998872Weapon and ammunition manufacturing services18
998873Other fabricated metal product manufacturing and metal treatment services18
998874Computer, electronic and optical product manufacturing services18
998875Electrical equipment manufacturing services18
998876General-purpose machinery manufacturing services n.e.c.18
998877Special-purpose machinery manufacturing services18
Group 99888Transport equipment manufacturing services
998881Motor vehicle and trailer manufacturing services18
998882Other transport equipment manufacturing services18
Group 99889Other manufacturing services
998891Furniture manufacturing services18
998892Jewellery manufacturing services18
998893Imitation jewellery manufacturing services18
998894Musical instrument manufacturing services18
998895Sports goods manufacturing services18
998896Game and toy manufacturing services18
998897Medical and dental instrument and supply manufacturing services18
998898Other manufacturing services n.e.c.18
Heading no. 9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891Publishing, printing and reproduction services
998911Publishing, on a fee or contract basis18
998912Printing and reproduction services of recorded media, on a fee or contract basis18
Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services18
Group 99893Casting, forging, stamping and similar metal manufacturing services
998931Iron and steel casting services18
998932Non-ferrous metal casting services18
998933Metal forging, pressing, stamping, roll forming and powder metallurgy services18
Group 99894Materials recovery (recycling) services, on a fee or contract basis
998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis18
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis18
Section 9 : Community, Social & Personal Services and other miscellaneous services
Heading No. 9991Public administration and other services provided to the community as a whole; compulsory social security services
Group 99911Administrative services of the government
999111Overall Government public services18
999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.18
999113Public administrative services related to the more efficient operation of business.18
999119Other administrative services of the government n.e.c.18
Group 99912Public administrative services provided to the community as a whole
999121Public administrative services related to external affairs, diplomatic and consular services abroad.18
999122Services related to foreign economic aid18
999123Services related to foreign military aid18
999124Military defence services18
999125Civil defence services18
999126Police and fire protection services18
999127Public administrative services related to law courts18
999128Administrative services related to the detention or rehabilitation of criminals.18
999129Public administrative services related to other public order and safety affairs n.e.c.18
Group 99913Administrative services related to compulsory social security schemes.
999131Administrative services related to sickness, maternity or temporary disablement benefit schemes.18
999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees18
999133Administrative services related to unemployment compensation benefit schemes18
999134Administrative services related to family and child allowance programmes18
Heading no. 9992Education services
Group 99921Pre-primary education services
999210Pre-primary education servicesNil
Group 99922Primary education services
999220Primary education servicesNil
Group 99923Secondary Education Services
999231Secondary education services, generalNil
999232Secondary education services, technical and vocational.Nil
Group 99924Higher education services
999241Higher education services, generalNil
999242Higher education services, technicalNil
999243Higher education services, vocationalNil
999249Other higher education services18
Group 99925Specialised education services
999259Specialised education services18
Group 99929Other education & training services and educational support services
999291Cultural education services18
999292Sports and recreation education services18
999293Commercial training and coaching services18
999294Other education and training services n.e.c.18
999295services involving conduct of examination for admission to educational institutions18
999299Other Educational support services18
Heading no. 9993Human health and social care services
Group 99931Human health services
999311Inpatient servicesNil
999312Medical and dental servicesNil
999313Childbirth and related servicesNil
999314Nursing and Physiotherapeutic servicesNil
999315Ambulance servicesNil
999316Medical Laboratory and Diagnostic-imaging servicesNil
999317Blood, sperm and organ bank servicesNil
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.Nil
Group 99932Residential care services for the elderly and disabled
999321Residential health-care services other than by hospitals18
999322Residential care services for the elderly and persons with disabilitiesNil
Group 99933Other social services with accommodation
999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuseNil
999332Other social services with accommodation for children18
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuseNil
999334Other social services with accommodation for adults18
Group 99934Social services without accommodation for the elderly and disabled
999341Vocational rehabilitation servicesNil
999349Other social services without accommodation for the elderly and disabled n.e.c.Nil
Group 99935Other social services without accommodation
999351Child day-care services18
999352Guidance and counseling services n.e.c. related to childrenNil
999353Welfare services without accommodation18
999359Other social services without accommodation n.e.c.18
Heading no.9994Sewage and waste collection, treatment and disposal and other environmental protection services
Group 99941Sewerage, sewage treatment and septic tank cleaning services
999411Sewerage and sewage treatment services18
999412Septic tank emptying and cleaning services18
Group 99942Waste collection services
999421Collection services of hazardous waste18
999422Collection services of non-hazardous recyclable materials18
999423General waste collection services, residential18
999424General waste collection services, other n.e.c.18
Group 99943Waste treatment and disposal services
999431Waste preparation, consolidation and storage services18
999432Hazardous waste treatment and disposal services18
999433Non-hazardous waste treatment and disposal services18
Group 99944Remediation services
999441Site remediation and clean-up services18
999442Containment, control and monitoring services and other site remediation services18
999443Building remediation services18
999449Other remediation services n.e.c.18
Group 99945Sanitation and similar services
999451Sweeping and snow removal services18
999459Other sanitation services n.e.c.18
Group 99949Others
999490Other environmental protection services n.e.c.18
Heading no.9995Services of membership organizations
Group 99951Services furnished by business, employers and professional organizations Services
999511Services furnished by business and employers organizations18
999512Services furnished by professional organizations18
Group 99952Services furnished by trade unions
999520Services furnished by trade unions18
Group 99959Services furnished by other membership organizations
999591Religious services18
999592Services furnished by political organizations18
999593Services furnished by human rights organizations18
999594Cultural and recreational associations18
999595Services furnished by environmental advocacy groups18
999596Services provided by youth associations18
999597Other civic and social organizations18
999598Home owners associations18
999599Services provided by other membership organizations n.e.c.18
Heading No.9996Recreational, cultural and sporting services
Group 99961Audiovisual and related services
999611Sound recording services18
999612Motion picture, videotape, television and radio programme production services18
999613Audiovisual post-production services18
999614Motion picture, videotape and television programme distribution services18
999615Motion picture projection services18
Group 99962Performing arts and other live entertainment event presentation and promotion services
999621Performing arts event promotion and organization services18
999622Performing arts event production and presentation services18
999623Performing arts facility operation services18
999629Other performing arts and live entertainment services n.e.c.18
Group 99963Services of performing and other artists
999631Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc18
999632Services of authors, composers, sculptors and other artists, except performing artists18
999633Original works of authors, composers and other artists except performing artists, painters and sculptors18
Group 99964Museum and preservation services
999641Museum and preservation services of historical sites and buildings18
999642Botanical, zoological and nature reserve services18
Group 99965Sports and recreational sports services
999651Sports and recreational sports event promotion and organization services18
999652Sports and recreational sports facility operation services18
999659Other sports and recreational sports services n.e.c.18
Group 99966Services of athletes and related support services
999661Services of athletes18
999662Support services related to sports and recreation18
Group 99969Other amusement and recreational services
999691Amusement park and similar attraction services18
999692Gambling and betting services including similar online services28
999693Coin-operated amusement machine services18
999694Lottery services18
999699Other recreation and amusement services n.e.c.18
Heading No.9997Other services
Group 99971Washing, cleaning and dyeing services
999711Coin-operated laundry services18
999712Dry-cleaning services (including fur product cleaning services)18
999713Other textile cleaning services18
999714Pressing services18
999715Dyeing and colouring services18
999719Other washing, cleaning and dyeing services n.e.c18
Group 99972Beauty and physical well-being services
999721Hairdressing and barbers services18
999722Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services18
999723Physical well-being services including health club & fitness centre18
999729Other beauty treatment services n.e.c.18
Group 99973Funeral, cremation and undertaking services
999731Cemeteries and cremation services18
999732Undertaking services18
Group 99979Other miscellaneous services
999791Services involving commercial use or exploitation of any event18
999792Agreeing to do an act18
999793Agreeing to refrain from doing an act18
999794Agreeing to tolerate an act18
999795Conduct of religious ceremonies/rituals by persons18
999799Other services n.e.c.18
Heading No. 9998Domestic services
Group 99980Domestic services
999800Domestic services both part time & full time18
Heading No. 9999Services provided by extraterritorial organizations and bodies.
Group 99990Services provided by extraterritorial organizations and bodies.
999900Services provided by extraterritorial organizations and bodies18

 

RELATED ARTICLESMORE FROM AUTHOR