SAC chapter 99

Services (SAC codes)

31 service groups · 680 codes

9954 9961 9962 9963 9964 9965 9966 9967 9968 9969 9971 9972 9973 9981 9982 9983 9984 9985 9986 9987 9988 9989 9991 9992 9993 9994 9995 9996 9997 9998 9999

9954Construction services

Code	Description	Actions
995411SAC	Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412SAC	Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
995413SAC	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
995414SAC	Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
995415SAC	Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416SAC	Construction services of other buildings nowhere else classified
995417SAC	(i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i...
995418SAC	Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A...
995419SAC	Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
995421SAC	General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422SAC	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423SAC	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
995424SAC	General construction services of local water and sewage pipelines, electricity and communication cables and related works
995425SAC	General construction services of mines and industrial plants
995426SAC	General Construction services of Power Plants and its related infrastructure
995427SAC	General construction services of outdoor sport and recreation facilities
995428SAC	General construction services of other civil engineering works nowhere else classified
995429SAC	Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
995431SAC	Demolition services
995432SAC	Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
995433SAC	Excavating and earthmoving services
995434SAC	Water well drilling services and septic system installation services
995435SAC	Other site preparation services nowhere else classified
995439SAC	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995441SAC	Installation, assembly and erection services of prefabricated buildings
995442SAC	Installation, assembly and erection services of other prefabricated structures and constructions
995443SAC	Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
995444SAC	Other assembly and erection services nowhere else classified
995449SAC	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995451SAC	Pile driving and foundation services
995452SAC	Building framing and roof framing services
995453SAC	Roofing and waterproofing services
995454SAC	Concrete services
995455SAC	Structural steel erection services
995456SAC	Masonry services
995457SAC	Scaffolding services
995458SAC	Other special trade construction services nowhere else classified
995459SAC	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995461SAC	Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
995462SAC	Water plumbing and drain laying services
995463SAC	Heating, ventilation and air conditioning equipment installation services
995464SAC	Gas fitting installation services
995465SAC	Insulation services
995466SAC	Lift and escalator installation services
995468SAC	Other installation services nowhere else classified
995469SAC	Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
995471SAC	Glazing services
995472SAC	Plastering services
995473SAC	Painting services
995474SAC	Floor and wall tiling services
995475SAC	Other floor laying, wall covering and wall papering services
995476SAC	Joinery and carpentry services
995477SAC	Fencing and railing services
995478SAC	Other building completion and finishing services nowhere else classified
995479SAC	Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above

9961Services in wholesale trade

Code	Description	Actions
996111SAC	Services provided for a fee or commission or on contract basis on wholesale trade

9962Services in retail trade

Code	Description	Actions
996211SAC	Services provided for a fee or commission or on contract basis on retail trade

9963Accommodation, food and beverage services

Code	Description	Actions
996311SAC	Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
996312SAC	Camp site services
996313SAC	Recreational and vacation camp services
996321SAC	Room or unit accommodation services for students in student residences
996322SAC	Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
996329SAC	Other room or unit accommodation services nowhere else classified
996331SAC	Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
996332SAC	Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
996333SAC	Services provided in canteen and other similar establishments
996334SAC	Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
996335SAC	Catering services in trains, flights and the like
996336SAC	Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
996337SAC	Other contract food services
996339SAC	Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified

9964Passenger transport services

Code	Description	Actions
996411SAC	Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412SAC	Taxi services including radio taxi and other similar services
996413SAC	Non-scheduled local bus and coach charter services
996414SAC	Other land transportation services of passengers
996415SAC	Local water transport services of passengers by ferries, cruises and the like
996416SAC	Sightseeing transportation services by rail, land, water and air
996417SAC	Transport services of passengers by ropeways
996418SAC	Sightseeing transportation services by rail or road
996419SAC	Other local transportation services of passengers nowhere else classified
996421SAC	Long-distance transport services of passengers through rail network by railways, metro and the like
996422SAC	Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
996423SAC	Taxi services including radio taxi and other similar services
996424SAC	Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
996425SAC	Domestic/ international scheduled air transport services of passengers
996426SAC	Domestic/ international non-scheduled air transport services of passengers
996427SAC	Space transport services of passengers
996429SAC	Other long-distance transportation services of passengers nowhere else classified
996431SAC	Long-distance transport service of passengers through rail network by railways
996432SAC	Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
996433SAC	Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like
996434SAC	Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi
996439SAC	Other long distance transport service of passengers by land nowhere else specified
996441SAC	Coastal water transport service of passengers by ferries and the like
996442SAC	Coastal water transport service of passengers by cruise ships and the like
996443SAC	Inland water transport service of passengers by ferries and the like
996444SAC	Inland water transport service of passengers by cruise ships and the like
996445SAC	International water transport services of passengers by ferries, cruise ships and the like
996449SAC	Other long distance transport service of passengers by water nowhere else specified
996451SAC	Domestic scheduled air transport service of passengers in economy class
996452SAC	Domestic scheduled air transport service of passengers in other than economy class
996453SAC	Domestic non-scheduled air transport service of passengers
996454SAC	International scheduled air transport service of passengers in economy class
996455SAC	International scheduled air transport service of passengers in other than economy class
996456SAC	International non-scheduled air transport service of passengers
996459SAC	Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers

9965Goods Transport Services

Code	Description	Actions
996511SAC	Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
996512SAC	Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
996513SAC	Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
996514SAC	Transport services via pipeline of other chemicals, coal slurry and of other goods
996515SAC	Moving services of household goods, office equipment and furniture
996516SAC	Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency
996517SAC	Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways
996518SAC	Transport of goods by ropeways
996519SAC	Other land transport services of goods nowhere else classified
996521SAC	Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
996522SAC	Inland water transport services of goods by refrigerator vessels, tankers and other vessels
996523SAC	International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like
996531SAC	Air transport services of letters and parcels and other goods
996532SAC	Space transport services of freight
996540SAC	Multimodal Transport of goods from a place in India to another place in India
996541SAC	Multimodal Transport of goods from a place in India to another place in India

9966Rental services of transport vehicles with operators

Code	Description	Actions
996601SAC	Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator
996602SAC	Rental services of water vessels including passenger vessels, freight vessels and the like operator
996603SAC	Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator
996604SAC	Rental services of passenger vessels with operator
996605SAC	Rental services of goods vessels with operator
996606SAC	Rental service of passenger aircraft with operator
996607SAC	Rental service of goods aircraft with operator
996609SAC	Rental services of other transport vehicles nowhere else classified operator

9967Supporting services in transport

Code	Description	Actions
996711SAC	Container handling services
996712SAC	Customs House Agent services
996713SAC	Clearing and forwarding services
996719SAC	Other cargo and baggage handling services
996721SAC	Refrigerated storage services
996722SAC	Bulk liquid or gas storage services
996729SAC	Other storage and warehousing services
996731SAC	Railway pushing or towing services
996739SAC	Other supporting services for railway transport nowhere else classified
996741SAC	Bus station services
996742SAC	Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
996743SAC	Parking lot services
996744SAC	Towing services for commercial and private vehicles
996749SAC	Other supporting services for road transport nowhere else classified
996751SAC	Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
996752SAC	Pilotage and berthing services
996753SAC	Vessel salvage and refloating services
996754SAC	Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts
996759SAC	Other supporting services for water transport nowhere else classified
996761SAC	Airport operation services (excluding cargo handling)
996762SAC	Air traffic control services
996763SAC	Other supporting services for air transport
996764SAC	Supporting services for space transport
996768SAC	Other supporting services for air transport
996769SAC	Supporting services for space transport
996791SAC	Goods transport agency services for road transport
996792SAC	Goods transport agency services for other modes of transport
996793SAC	Other goods transport services
996799SAC	Other supporting transport services nowhere else classified

9968Postal and courier services

Code	Description	Actions
996811SAC	Postal services including post office counter services, mail box rental services
996812SAC	Courier services
996813SAC	Local delivery services
996819SAC	Other Delivery Services nowhere else classified

9969Electricity, gas, water and other distribution services

Code	Description	Actions
996911SAC	Electricity transmission services
996912SAC	Electricity distribution services
996913SAC	Gas distribution services
996921SAC	Water distribution services
996922SAC	Services involving distribution of steam, hot water and air conditioning supply and the like
996929SAC	Other similar services

9971Financial and related services

Code	Description	Actions
997111SAC	Central banking services
997112SAC	Deposit services
997113SAC	Credit-granting services including stand-by commitment, guarantees and securities
997114SAC	Financial leasing services
997115SAC	Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997116SAC	Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
997119SAC	Other financial services (except investment banking, insurance services and pension services)
997120SAC	Investment banking services
997131SAC	pension services
997132SAC	Life insurance services (excluding reinsurance services)
997133SAC	Accident and health insurance services
997134SAC	Motor vehicle insurance services
997135SAC	Marine, aviation, and other transport insurance services
997136SAC	Freight insurance services and travel insurance services
997137SAC	Other property insurance services
997138SAC	Freight insurance services and travel insurance services
997139SAC	Other non-life insurance services (excluding reinsurance services)
997141SAC	Life reinsurance services
997142SAC	Accident and health reinsurance services
997143SAC	Motor vehicle reinsurance services
997144SAC	Marine, aviation and other transport reinsurance services
997145SAC	Freight reinsurance services
997146SAC	Other property reinsurance services
997147SAC	Other property reinsurance services
997149SAC	Other non-life reinsurance services
997151SAC	Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
997152SAC	Brokerage and related securities and commodities services including commodity exchange services
997153SAC	Portfolio management services except pension funds
997154SAC	Trust and custody services
997155SAC	Services related to the administration of financial markets
997156SAC	Financial consultancy services
997157SAC	Foreign exchange services
997158SAC	Financial transactions processing and clearing house services
997159SAC	Other services auxiliary to financial services
997161SAC	Services auxiliary to insurance and pensions
997162SAC	Insurance claims adjustment services
997163SAC	Actuarial services
997164SAC	Pension fund management services
997169SAC	Other services auxiliary to insurance and pensions
997171SAC	Services of holding equity of subsidiary companies
997172SAC	Services of holding securities and other assets of trusts and funds and similar financial entities

9972Real estate services

Code	Description	Actions
997211SAC	Rental or leasing services involving own or leased residential property
997212SAC	Rental or leasing services involving own or leased non-residential property
997213SAC	Trade services of buildings
997214SAC	Trade services of time-share properties
997215SAC	Trade services of vacant and subdivided land
997219SAC	Other real estate services involving owned or leased property
997221SAC	Property management services on a fee or commission basis or on contract basis
997222SAC	Building sales on a fee or commission basis or on contract basis
997223SAC	Land sales on a fee or commission basis or on contract basis
997224SAC	Real estate appraisal services on a fee or commission basis or on contract basis
997229SAC	Other real estate services on a fee or commission basis or on contract basis
997231SAC	Services by way of grant of development rights, FSI or additional FSI

9973Leasing or rental services without operator

Code	Description	Actions
997311SAC	Leasing or rental services concerning transport equipments including containers, without operator
997312SAC	Leasing or rental services concerning agricultural machinery and equipment without operator
997313SAC	Leasing or rental services concerning construction machinery and equipment without operator
997314SAC	Leasing or rental services concerning office machinery and equipment (except computers) without operator
997315SAC	Leasing or rental services concerning computers without operators
997316SAC	Leasing or rental services concerning telecommunications equipment without operator
997317SAC	Leasing or rental services concerning other machinery and equipment without operator
997318SAC	Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997319SAC	Leasing or rental services concerning other machinery and equipments without operator
997321SAC	Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
997322SAC	Leasing or rental services concerning video tapes and disks (home entertainment equipment )
997323SAC	Leasing or rental services concerning furniture and other household appliances
997324SAC	Leasing or rental services concerning pleasure and leisure equipment
997325SAC	Leasing or rental services concerning household linen
997326SAC	Leasing or rental services concerning textiles, clothing and footwear
997327SAC	Leasing or rental services concerning do-it-yourself machinery and equipment
997328SAC	Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
997329SAC	Leasing or rental services concerning other goods
997331SAC	Licensing services for the right to use computer software and databases
997332SAC	Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
997333SAC	Licensing services for the right to reproduce original art works
997334SAC	Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
997335SAC	Licensing services for the right to use research and development products
997336SAC	Licensing services for the right to use trademarks and franchises
997337SAC	Licensing services for the right to use minerals including its exploration and evaluation
997338SAC	Licensing services for right to use other natural resources including telecommunication spectrum
997339SAC	Licensing services for the right to use other intellectual property products and other resources nowhere else classified

9981Research and development services

Code	Description	Actions
998111SAC	Research and experimental development services in natural sciences
998112SAC	Research and experimental development services in engineering and technology
998113SAC	Research and experimental development services in medical sciences and pharmacy
998114SAC	Research and experimental development services in agricultural sciences
998121SAC	Research and experimental development services in social sciences
998122SAC	Research and experimental development services in humanities
998130SAC	Interdisciplinary research and experimental development services
998141SAC	Research and development originals in pharmaceuticals
998142SAC	Research and development originals in agriculture
998143SAC	Research and development originals in biotechnology
998144SAC	Research and development originals in computer related sciences
998145SAC	Research and development originals in other fields nowhere else classified
998149SAC	Research and development originals in other fields nowhere else classified

9982Legal and accounting services

Code	Description	Actions
998211SAC	Legal advisory and representation services concerning criminal law
998212SAC	Legal advisory and representation services concerning other fields of law
998213SAC	Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
998214SAC	Legal documentation and certification services concerning other documents
998215SAC	Arbitration and conciliation services
998216SAC	Other legal services nowhere else classified
998219SAC	Other legal services nowhere else classified
998221SAC	Financial auditing services
998222SAC	Accounting and bookkeeping services
998223SAC	Payroll services
998224SAC	Other similar services nowhere else classified
998229SAC	Other similar services nowhere else classified
998231SAC	Corporate tax consulting and preparation services
998232SAC	Individual tax preparation and planning services
998239SAC	Other tax consultancy and preparation services
998240SAC	Insolvency and receivership services

9983Other professional, technical and business services

Code	Description	Actions
998311SAC	Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
998312SAC	Business consulting services including public relations services
998313SAC	Information technology consulting and support services
998314SAC	Information technology design and development services
998315SAC	Hosting and information technology infrastructure provisioning services
998316SAC	Information technology infrastructure and network management services
998319SAC	Other information technology services nowhere else classified
998321SAC	Architectural advisory services
998322SAC	Architectural services for residential building projects
998323SAC	Architectural services for non-residential building projects
998324SAC	Historical restoration architectural services
998325SAC	Urban planning services
998326SAC	Rural land planning services
998327SAC	Project site master planning services
998328SAC	Landscape architectural services and advisory services
998329SAC	Other architectural services, urban and land planning and landscape architectural services
998331SAC	Engineering advisory services
998332SAC	Engineering services for building projects
998333SAC	Engineering services for industrial and manufacturing projects
998334SAC	Engineering services for transportation projects
998335SAC	Engineering services for power projects
998336SAC	Engineering services for telecommunications and broadcasting projects
998337SAC	Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
998338SAC	Engineering services for other projects nowhere else classified
998339SAC	Project management services for construction projects
998341SAC	Geological and geophysical consulting services
998342SAC	Subsurface surveying services
998343SAC	Mineral exploration and evaluation
998344SAC	Surface surveying and map-making services
998345SAC	Weather forecasting and meteorological services
998346SAC	Technical testing and analysis services
998347SAC	Certification of ships, aircraft, dams, and the like
998348SAC	Certification and authentication of works of art
998349SAC	Other technical and scientific services nowhere else classified
998351SAC	Veterinary services for pet animals
998352SAC	Veterinary services for livestock
998359SAC	Other veterinary services nowhere else classified
998361SAC	Advertising Services
998362SAC	Purchase or sale of advertising space or time, on commission
998363SAC	Sale of advertising space in print media (except on commission)
998364SAC	Sale of television and radio advertising time
998365SAC	Sale of Internet advertising space
998366SAC	Sale of other advertising space or time (except on commission)
998371SAC	Market research services
998372SAC	Public opinion polling services
998381SAC	Portrait photography services
998382SAC	Advertising and related photography services
998383SAC	Event photography and event videography services
998384SAC	Specialty photography services
998385SAC	Restoration and retouching services of photography
998386SAC	Photographic and videographic processing services
998387SAC	Other photography and videography and their processing services nowhere else classified
998389SAC	Other photography and videography and their processing services nowhere else classified
998391SAC	Specialty design services including interior design, fashion design, industrial design and other specialty design services
998392SAC	Design originals
998393SAC	Scientific and technical consulting services
998394SAC	Original compilations of facts or information
998395SAC	Translation and interpretation services
998396SAC	Trademarks and franchises
998397SAC	Sponsorship services and brand promotion services
998398SAC	Sponsorship services and brand promotion services
998399SAC	Other professional, technical and business services nowhere else classified

9984Telecommunications, broadcasting and information supply services

Code	Description	Actions
998411SAC	Carrier services
998412SAC	Fixed telephony services
998413SAC	Mobile telecommunications services
998414SAC	Private network services
998415SAC	Data transmission services
998419SAC	Other telecommunications services including fax services, telex services nowhere else classified
998421SAC	Internet backbone services
998422SAC	Internet access services in wired and wireless mode
998423SAC	Fax, telephony over the Internet
998424SAC	Audio conferencing and video conferencing over the Internet
998429SAC	Other internet telecommunications services nowhere else classified
998431SAC	On-line text based information such as online books, newspapers, periodicals, directories and the like
998432SAC	On-line audio content
998433SAC	On-line video content
998434SAC	Software downloads
998435SAC	Supply consisting only of e-book.
998439SAC	Other on-line contents nowhere else classified
998441SAC	News agency services to newspapers and periodicals
998442SAC	Services of independent journalists and press photographers
998443SAC	News agency services to audiovisual media
998451SAC	Library services
998452SAC	Operation services of public archives including digital archives
998453SAC	Operation services of historical archives including digital archives
998461SAC	Radio broadcast originals
998462SAC	Television broadcast originals
998463SAC	Radio channel programmes
998464SAC	Television channel programmes
998465SAC	Broadcasting services
998466SAC	Home programme distribution services
998469SAC	Other broadcasting, programming and programme distribution services

9985Support services

Code	Description	Actions
998511SAC	Executive or retained personnel search services
998512SAC	Permanent placement services, other than executive search services
998513SAC	Contract staffing services
998514SAC	Temporary staffing services
998515SAC	Long-term staffing (pay rolling) services
998516SAC	Temporary staffing-to-permanent placement services
998517SAC	Co-employment staffing services
998519SAC	Other employment and labour supply services nowhere else classified
998521SAC	Investigation services
998522SAC	Security consulting services
998523SAC	Security systems services
998524SAC	Armoured car services
998525SAC	Guard services
998526SAC	Training of guard dogs
998527SAC	Polygraph services
998528SAC	Fingerprinting services
998529SAC	Other security services nowhere else classified
998531SAC	Disinfecting and exterminating services
998532SAC	Window cleaning services
998533SAC	General cleaning services
998534SAC	Specialised cleaning services for reservoirs and tanks
998535SAC	Sterilisation of objects or premises (operating rooms)
998536SAC	Furnace and chimney cleaning services
998537SAC	Exterior cleaning of buildings of all types
998538SAC	Cleaning of transportation equipment
998539SAC	Other cleaning services nowhere else classified
998540SAC	Packaging services of goods for others
998541SAC	Parcel packing and gift wrapping
998542SAC	Coin and currency packing services
998543SAC	Coin and currency packing services
998549SAC	Other packaging services nowhere else classified
998551SAC	Reservation services for transportation
998552SAC	Reservation services for accommodation, cruises and package tours
998553SAC	Reservation services for convention centres, congress centres and exhibition halls
998554SAC	Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
998555SAC	Tour operator services
998556SAC	Tourist guide services
998557SAC	Tourism promotion and visitor information services
998559SAC	Other travel arrangement and related services nowhere else classified
998591SAC	Credit reporting and rating services
998592SAC	Collection agency services
998593SAC	Telephone-based support services
998594SAC	Combined office administrative services
998595SAC	Specialised office support services such as duplicating services, mailing services, document preparation and the like
998596SAC	Events, Exhibitions, Conventions and trade shows organisation and assistance services
998597SAC	Landscape care and maintenance services
998598SAC	Other information services nowhere else classified
998599SAC	Other support services nowhere else classified

9986Support services to agriculture, hunting, forestry, fishing, mining and utilities

Code	Description	Actions
998611SAC	Support services to crop production
998612SAC	Animal husbandry services
998613SAC	Support services to hunting
998614SAC	Support services to forestry and logging
998615SAC	Support services to fishing
998619SAC	Other support services to agriculture, hunting, forestry and fishing
998621SAC	Support services to oil and gas extraction
998622SAC	Support services to other mining nowhere else classified
998631SAC	Support services to electricity transmission and distribution
998632SAC	Support services to gas distribution
998633SAC	Support services to water distribution
998634SAC	Support services to Distribution services of steam, hot water and air-conditioning supply
998635SAC	Other support services to electricity, gas and water distribution

9987Maintenance, repair and installation (except construction) services

Code	Description	Actions
998711SAC	Maintenance and repair services of fabricated metal products, except machinery and equipment
998712SAC	Maintenance and repair services of office and accounting machinery
998713SAC	Maintenance and repair services of computers and peripheral equipment
998714SAC	Maintenance and repair services of transport machinery and equipment
998715SAC	Maintenance and repair services of electrical household appliances
998716SAC	Maintenance and repair services of telecommunication equipments and apparatus
998717SAC	Maintenance and repair services of commercial and industrial machinery
998718SAC	Maintenance and repair services of elevators and escalators
998719SAC	Maintenance and repair services of other machinery and equipments
998721SAC	Repair services of footwear and leather goods
998722SAC	Repair services of watches, clocks and jewellery
998723SAC	Repair services of garments and household textiles
998724SAC	Repair services of furniture
998725SAC	Repair services of bicycles
998726SAC	Maintenance and repair services of musical instruments
998727SAC	Repair services for photographic equipment and cameras
998729SAC	Maintenance and repair services of other goods nowhere else classified
998731SAC	Installation services of fabricated metal products, except machinery and equipment
998732SAC	Installation services of industrial, manufacturing and service industry machinery and equipment
998733SAC	Installation services of office and accounting machinery and computers
998734SAC	Installation services of radio, television and communications equipment and apparatus
998735SAC	Installation services of professional medical machinery and equipment, and precision and optical instruments
998736SAC	Installation services of electrical machinery and apparatus nowhere else classified
998739SAC	Installation services of other goods nowhere else classified

9988Manufacturing services on physical inputs (goods) owned by others

Code	Description	Actions
998811SAC	Meat processing services
998812SAC	Fish processing services
998813SAC	Fruit and vegetables processing services
998814SAC	Vegetable and animal oil and fat manufacturing services
998815SAC	Dairy product manufacturing services
998816SAC	Other food product manufacturing services
998817SAC	Prepared animal feeds manufacturing services
998818SAC	Beverage manufacturing services
998819SAC	Tobacco manufacturing services nowhere else classified
998821SAC	Textile manufacturing services
998822SAC	Wearing apparel manufacturing services
998823SAC	Leather and leather product manufacturing services
998829SAC	Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above.
998831SAC	Wood and wood product manufacturing services
998832SAC	Paper and paper product manufacturing services
998839SAC	Wood and paper manufacturing services other than services by way of job work specified above
998841SAC	Coke and refined petroleum product manufacturing services
998842SAC	Chemical product manufacturing services
998843SAC	Pharmaceutical product manufacturing services
998849SAC	Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above
998851SAC	Rubber and plastic product manufacturing services
998852SAC	Plastic product manufacturing services
998853SAC	Other non-metallic mineral product manufacturing services
998859SAC	Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above.
998860SAC	Basic metal manufacturing services
998861SAC	Services by way of job work in relation to basic metals
998869SAC	Basic metal manufacturing services, other than services by way of job work specified above
998871SAC	Structural metal product, tank, reservoir and steam generator manufacturing services
998872SAC	Weapon and ammunition manufacturing services
998873SAC	Other fabricated metal product manufacturing and metal treatment services
998874SAC	Computer, electronic and optical product manufacturing services
998875SAC	Electrical equipment manufacturing services
998876SAC	General-purpose machinery manufacturing services nowhere else classified
998877SAC	Special-purpose machinery manufacturing services
998879SAC	Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above
998881SAC	Motor vehicle and trailer manufacturing services
998882SAC	Other transport equipment manufacturing services
998883SAC	Services by way of job work in relation to bus body building
998889SAC	Transport equipment manufacturing services, other than job work services specified above
998891SAC	Furniture manufacturing services
998892SAC	Jewellery manufacturing services
998893SAC	Imitation jewellery manufacturing services
998894SAC	Musical instrument manufacturing services
998895SAC	Sports goods manufacturing services
998896SAC	Game and toy manufacturing services
998897SAC	Medical and dental instrument and supply manufacturing services
998898SAC	Other manufacturing services nowhere else classified
998899SAC	Other manufacturing services nowhere else classified

9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services

Code	Description	Actions
998911SAC	Publishing, on a fee or contract basis
998912SAC	Printing and reproduction services of recorded media, on a fee or contract basis
998920SAC	Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998931SAC	Iron and steel casting services
998932SAC	Non-ferrous metal casting services
998933SAC	Metal forging, pressing, stamping, roll forming and powder metallurgy services
998941SAC	Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942SAC	Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
998950SAC	Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified

9991Public administration and other services provided to the community as a whole; compulsory social security services

Code	Description	Actions
999111SAC	Overall Government public services
999112SAC	Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
999113SAC	Public administrative services related to the more efficient operation of business
999119SAC	Other administrative services of the government nowhere else classified
999121SAC	Public administrative services related to External Affairs, Diplomatic and Consular services abroad
999122SAC	Services related to foreign economic aid
999123SAC	Services related to foreign military aid
999124SAC	Military defence services
999125SAC	Civil defence services
999126SAC	Police and fire protection services
999127SAC	Public administrative services related to law courts
999128SAC	Administrative services related to the detention or rehabilitation of criminals
999129SAC	Public administrative services related to other public order and safety affairs nowhere else classified
999131SAC	Administrative services related to sickness, maternity or temporary disablement benefit schemes
999132SAC	Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133SAC	Administrative services related to unemployment compensation benefit schemes
999134SAC	Administrative services related to family and child allowance programmes
999139SAC	Other administrative services related to compulsory social security schemes

9992Education services

Code	Description	Actions
999210SAC	Pre-primary education services
999220SAC	Primary education services
999231SAC	Secondary education services, general
999232SAC	Secondary education services, technical and vocational
999241SAC	Higher education services, general
999242SAC	Higher education services, technical
999243SAC	Higher education services, vocational
999249SAC	Other higher education services
999250SAC	Specialised education services
999259SAC	Specialised education services
999291SAC	Cultural education services
999292SAC	Sports and recreation education services
999293SAC	Commercial training and coaching services
999294SAC	Other education and training services nowhere else classified
999295SAC	services involving conduct of examination for admission to educational institutions
999299SAC	Other Educational support services

9993Human health and social care services

Code	Description	Actions
999311SAC	Inpatient services
999312SAC	Medical and dental services
999313SAC	Childbirth and related services
999314SAC	Nursing and physiotherapeutic services
999315SAC	Ambulance services
999316SAC	Medical laboratory and diagnostic-imaging services
999317SAC	Blood, sperm and organ bank services
999318SAC	Blood, sperm and organ bank services
999319SAC	Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
999321SAC	Residential health-care services other than by hospitals
999322SAC	Residential care services for the elderly and persons with disabilities
999331SAC	Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332SAC	Other social services with accommodation for children
999333SAC	Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334SAC	Other social services with accommodation for adults
999341SAC	Vocational rehabilitation services
999349SAC	Other social services without accommodation for the elderly and disabled nowhere else classified
999351SAC	Child day-care services
999352SAC	Guidance and counseling services nowhere else classified related to children
999353SAC	Welfare services without accommodation
999359SAC	Other social services without accommodation nowhere else classified

9994Sewage and waste collection, treatment and disposal and other environmental protection services

Code	Description	Actions
999411SAC	Sewerage and sewage treatment services
999412SAC	Septic tank emptying and cleaning services
999413SAC	Septic tank emptying and cleaning services
999419SAC	Other sewerage, sewage treatment and septic tank cleaning services
999421SAC	Collection services of hazardous waste
999422SAC	Collection services of non-hazardous recyclable materials
999423SAC	General waste collection services, residential
999424SAC	General waste collection services, other nowhere else classified
999429SAC	Other sewage and waste collection services
999431SAC	Waste preparation, consolidation and storage services
999432SAC	Hazardous waste treatment and disposal services
999433SAC	Non-hazardous waste treatment and disposal services
999439SAC	Other waste treatment and disposal services
999441SAC	Site remediation and clean-up services
999442SAC	Containment, control and monitoring services and other site remediation services
999443SAC	Building remediation services
999449SAC	Other remediation services nowhere else classified
999451SAC	Sweeping and snow removal services
999459SAC	Other sanitation services nowhere else classified
999490SAC	Other environmental protection services nowhere else classified
999491SAC	Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment.
999499SAC	Other environmental protection services nowhere else classified

9995Services of membership organisations

Code	Description	Actions
999511SAC	Services furnished by business and employers organisations
999512SAC	Services furnished by professional organisations
999520SAC	Services furnished by trade unions
999591SAC	Religious services
999592SAC	Services furnished by political organisations
999593SAC	Services furnished by human rights organisations
999594SAC	Cultural and recreational associations
999595SAC	Services furnished by environmental advocacy groups
999596SAC	Services provided by youth associations
999597SAC	Other civic and social organisations
999598SAC	Home owners associations
999599SAC	Services provided by other membership organisations nowhere else classified

9996Recreational, cultural and sporting services

Code	Description	Actions
999611SAC	Sound recording services
999612SAC	Motion picture, videotape, television and radio programme production services
999613SAC	Audiovisual post-production services
999614SAC	Motion picture, videotape and television programme distribution services
999615SAC	Motion picture projection services
999616SAC	Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less
999617SAC	Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
999621SAC	Performing arts event promotion and organisation services
999622SAC	Performing arts event production and presentation services
999623SAC	Performing arts facility operation services
999624SAC	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc.
999629SAC	Other performing arts and live entertainment services nowhere else classified
999631SAC	Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
999632SAC	Services of authors, composers, sculptors and other artists, except performing artists
999633SAC	Original works of authors, composers and other artists except performing artists, painters and sculptors
999641SAC	Museum and preservation services of historical sites and buildings
999642SAC	Botanical, zoological and nature reserve services
999651SAC	Sports and recreational sports event promotion and organisation services
999652SAC	Sports and recreational sports facility operation services
999653SAC	Services by way of admission to sporting events like Indian Premier League.
999659SAC	Other sports and recreational sports services nowhere else classified
999661SAC	Services of athletes
999662SAC	Support services related to sports and recreation
999691SAC	Amusement park and similar attraction services
999692SAC	Coin-operated amusement machine services
999693SAC	Coin-operated amusement machine services
999694SAC	Services by way of admission to casinos or race clubs or any place having casinos or race clubs
999699SAC	Other recreation and amusement services nowhere else classified

9997Other services

Code	Description	Actions
999711SAC	Coin-operated laundry services
999712SAC	Dry-cleaning services (including fur product cleaning services)
999713SAC	Other textile cleaning services
999714SAC	Pressing services
999715SAC	Dyeing and colouring services
999719SAC	Other washing, cleaning and dyeing services nowhere else classified
999721SAC	Hairdressing and barbers services
999722SAC	Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
999723SAC	Physical well-being services including health club and fitness centre
999729SAC	Other beauty treatment services nowhere else classified
999731SAC	Cemeteries and cremation services
999732SAC	Undertaking services
999791SAC	Services involving commercial use or exploitation of any event
999792SAC	Agreeing to do an act
999793SAC	Agreeing to refrain from doing an act
999794SAC	Agreeing to tolerate an act
999795SAC	Conduct of religious ceremonies or rituals by persons
999799SAC	Other services nowhere else classified

9998Domestic services

Code	Description	Actions
999800SAC	Domestic services both part time and full time

9999Services provided by extraterritorial organisations and bodies

Code	Description	Actions
999900SAC	Services provided by extraterritorial organisations and bodies

Services (SAC codes)

9954Construction services

9961Services in wholesale trade

9962Services in retail trade

9963Accommodation, food and beverage services

9964Passenger transport services

9965Goods Transport Services

9966Rental services of transport vehicles with operators

9967Supporting services in transport

9968Postal and courier services

9969Electricity, gas, water and other distribution services

9971Financial and related services

9972Real estate services

9973Leasing or rental services without operator

9981Research and development services

9982Legal and accounting services

9983Other professional, technical and business services

9984Telecommunications, broadcasting and information supply services

9985Support services

9986Support services to agriculture, hunting, forestry, fishing, mining and utilities

9987Maintenance, repair and installation (except construction) services

9988Manufacturing services on physical inputs (goods) owned by others

9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services

9991Public administration and other services provided to the community as a whole; compulsory social security services

9992Education services

9993Human health and social care services

9994Sewage and waste collection, treatment and disposal and other environmental protection services

9995Services of membership organisations

9996Recreational, cultural and sporting services

9997Other services

9998Domestic services

9999Services provided by extraterritorial organisations and bodies

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