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#HSN Code , #SAC Codes for #GST Enrollment

HSN Code
HSN code means Harmonized System Nomenclature. HSN Code is used to Classify goods. As per Notification No. 12/2017 – Central Tax dated 28th June 2017.
Requirement for mentioning HSN codes in Tax Invoice is as follows:-
 
1.       Annual Turnover in preceding FY up to 1.5 crores – HSN code not required to be mentioned.
2.       Annual Turnover in preceding FY greater than 1.5 crores upto 5 crores – 2 digits of HSN code.
3.       Annual Turnover in preceding FY greater than 5 crores – 4 digits of HSN code.
It is an internationally accepted product coding system formulated for classification of goods developed by the World Customs Organization (WCO).  India being a member of WCO, HSN is being used in the country for Customs and Central Excise Classifications since 1985. Now, HSN Codes will also be used for GST enrolment/registration purposes.
SAC CODE
 

 SAC Code means Services Accounting Code. SAC code is used to classify services.  For each type of service provided, there is a unified code for recognition, measurement and taxation. SAC’s were provided by the Service Tax Department and it is expected to be continued with GST.

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

 

 Disclaimer: 

The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. The author does not accept any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. No part of this document should be distributed or copied without express written permission of the author.

 

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