9954 SAC group Construction services 995411 SAC Construction services of single dwelling or multi dwelling or multi-storied residential buildings 995412 SAC Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like 995413 SAC 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 SAC 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 995415 SAC 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 995416 SAC Construction services of other buildings nowhere else classified 995417 SAC (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... 995418 SAC 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... 995419 SAC Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 995421 SAC General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 995422 SAC General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 995423 SAC 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 SAC General construction services of local water and sewage pipelines, electricity and communication cables and related works 995425 SAC General construction services of mines and industrial plants 995426 SAC General Construction services of Power Plants and its related infrastructure 995427 SAC General construction services of outdoor sport and recreation facilities 995428 SAC General construction services of other civil engineering works nowhere else classified 995429 SAC Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 995431 SAC Demolition services 995432 SAC 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 995433 SAC Excavating and earthmoving services 995434 SAC Water well drilling services and septic system installation services 995435 SAC Other site preparation services nowhere else classified 995439 SAC Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 995441 SAC Installation, assembly and erection services of prefabricated buildings 995442 SAC Installation, assembly and erection services of other prefabricated structures and constructions 995443 SAC Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 995444 SAC Other assembly and erection services nowhere else classified 995449 SAC Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 995451 SAC Pile driving and foundation services 995452 SAC Building framing and roof framing services 995453 SAC Roofing and waterproofing services 995454 SAC Concrete services 995455 SAC Structural steel erection services 995456 SAC Masonry services 995457 SAC Scaffolding services 995458 SAC Other special trade construction services nowhere else classified 995459 SAC Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 995461 SAC Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 995462 SAC Water plumbing and drain laying services 995463 SAC Heating, ventilation and air conditioning equipment installation services 995464 SAC Gas fitting installation services 995465 SAC Insulation services 995466 SAC Lift and escalator installation services 995468 SAC Other installation services nowhere else classified 995469 SAC Services involving repair, alterations, additions, replacements, maintenance of the installations covered above 995471 SAC Glazing services 995472 SAC Plastering services 995473 SAC Painting services 995474 SAC Floor and wall tiling services 995475 SAC Other floor laying, wall covering and wall papering services 995476 SAC Joinery and carpentry services 995477 SAC Fencing and railing services 995478 SAC Other building completion and finishing services nowhere else classified 995479 SAC Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 9961 SAC group Services in wholesale trade 996111 SAC Services provided for a fee or commission or on contract basis on wholesale trade 9962 SAC group Services in retail trade 996211 SAC Services provided for a fee or commission or on contract basis on retail trade 9963 SAC group Accommodation, food and beverage services 996311 SAC Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 996312 SAC Camp site services 996313 SAC Recreational and vacation camp services 996321 SAC Room or unit accommodation services for students in student residences 996322 SAC Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 996329 SAC Other room or unit accommodation services nowhere else classified 996331 SAC Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 996332 SAC Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 996333 SAC Services provided in canteen and other similar establishments 996334 SAC Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 996335 SAC Catering services in trains, flights and the like 996336 SAC Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 996337 SAC Other contract food services 996339 SAC Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 9964 SAC group Passenger transport services 996411 SAC Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 996412 SAC Taxi services including radio taxi and other similar services 996413 SAC Non-scheduled local bus and coach charter services 996414 SAC Other land transportation services of passengers 996415 SAC Local water transport services of passengers by ferries, cruises and the like 996416 SAC Sightseeing transportation services by rail, land, water and air 996417 SAC Transport services of passengers by ropeways 996418 SAC Sightseeing transportation services by rail or road 996419 SAC Other local transportation services of passengers nowhere else classified 996421 SAC Long-distance transport services of passengers through rail network by railways, metro and the like 996422 SAC Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 996423 SAC Taxi services including radio taxi and other similar services 996424 SAC Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like 996425 SAC Domestic/ international scheduled air transport services of passengers 996426 SAC Domestic/ international non-scheduled air transport services of passengers 996427 SAC Space transport services of passengers 996429 SAC Other long-distance transportation services of passengers nowhere else classified 996431 SAC Long-distance transport service of passengers through rail network by railways 996432 SAC Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like 996433 SAC Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like 996434 SAC Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi 996439 SAC Other long distance transport service of passengers by land nowhere else specified 996441 SAC Coastal water transport service of passengers by ferries and the like 996442 SAC Coastal water transport service of passengers by cruise ships and the like 996443 SAC Inland water transport service of passengers by ferries and the like 996444 SAC Inland water transport service of passengers by cruise ships and the like 996445 SAC International water transport services of passengers by ferries, cruise ships and the like 996449 SAC Other long distance transport service of passengers by water nowhere else specified 996451 SAC Domestic scheduled air transport service of passengers in economy class 996452 SAC Domestic scheduled air transport service of passengers in other than economy class 996453 SAC Domestic non-scheduled air transport service of passengers 996454 SAC International scheduled air transport service of passengers in economy class 996455 SAC International scheduled air transport service of passengers in other than economy class 996456 SAC International non-scheduled air transport service of passengers 996459 SAC Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers 9965 SAC group Goods Transport Services 996511 SAC 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 996512 SAC Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 996513 SAC Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 996514 SAC Transport services via pipeline of other chemicals, coal slurry and of other goods 996515 SAC Moving services of household goods, office equipment and furniture 996516 SAC 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 996517 SAC 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 996518 SAC Transport of goods by ropeways 996519 SAC Other land transport services of goods nowhere else classified 996521 SAC Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 996522 SAC Inland water transport services of goods by refrigerator vessels, tankers and other vessels 996523 SAC International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like 996531 SAC Air transport services of letters and parcels and other goods 996532 SAC Space transport services of freight 996540 SAC Multimodal Transport of goods from a place in India to another place in India 996541 SAC Multimodal Transport of goods from a place in India to another place in India 9966 SAC group Rental services of transport vehicles with operators 996601 SAC Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator 996602 SAC Rental services of water vessels including passenger vessels, freight vessels and the like operator 996603 SAC Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator 996604 SAC Rental services of passenger vessels with operator 996605 SAC Rental services of goods vessels with operator 996606 SAC Rental service of passenger aircraft with operator 996607 SAC Rental service of goods aircraft with operator 996609 SAC Rental services of other transport vehicles nowhere else classified operator 9967 SAC group Supporting services in transport 996711 SAC Container handling services 996712 SAC Customs House Agent services 996713 SAC Clearing and forwarding services 996719 SAC Other cargo and baggage handling services 996721 SAC Refrigerated storage services 996722 SAC Bulk liquid or gas storage services 996729 SAC Other storage and warehousing services 996731 SAC Railway pushing or towing services 996739 SAC Other supporting services for railway transport nowhere else classified 996741 SAC Bus station services 996742 SAC Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 996743 SAC Parking lot services 996744 SAC Towing services for commercial and private vehicles 996749 SAC Other supporting services for road transport nowhere else classified 996751 SAC Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 996752 SAC Pilotage and berthing services 996753 SAC Vessel salvage and refloating services 996754 SAC Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts 996759 SAC Other supporting services for water transport nowhere else classified 996761 SAC Airport operation services (excluding cargo handling) 996762 SAC Air traffic control services 996763 SAC Other supporting services for air transport 996764 SAC Supporting services for space transport 996768 SAC Other supporting services for air transport 996769 SAC Supporting services for space transport 996791 SAC Goods transport agency services for road transport 996792 SAC Goods transport agency services for other modes of transport 996793 SAC Other goods transport services 996799 SAC Other supporting transport services nowhere else classified 9968 SAC group Postal and courier services 996811 SAC Postal services including post office counter services, mail box rental services 996812 SAC Courier services 996813 SAC Local delivery services 996819 SAC Other Delivery Services nowhere else classified 9969 SAC group Electricity, gas, water and other distribution services 996911 SAC Electricity transmission services 996912 SAC Electricity distribution services 996913 SAC Gas distribution services 996921 SAC Water distribution services 996922 SAC Services involving distribution of steam, hot water and air conditioning supply and the like 996929 SAC Other similar services 9971 SAC group Financial and related services 997111 SAC Central banking services 997112 SAC Deposit services 997113 SAC Credit-granting services including stand-by commitment, guarantees and securities 997114 SAC Financial leasing services 997115 SAC 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. 997116 SAC Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. 997119 SAC Other financial services (except investment banking, insurance services and pension services) 997120 SAC Investment banking services 997131 SAC pension services 997132 SAC Life insurance services (excluding reinsurance services) 997133 SAC Accident and health insurance services 997134 SAC Motor vehicle insurance services 997135 SAC Marine, aviation, and other transport insurance services 997136 SAC Freight insurance services and travel insurance services 997137 SAC Other property insurance services 997138 SAC Freight insurance services and travel insurance services 997139 SAC Other non-life insurance services (excluding reinsurance services) 997141 SAC Life reinsurance services 997142 SAC Accident and health reinsurance services 997143 SAC Motor vehicle reinsurance services 997144 SAC Marine, aviation and other transport reinsurance services 997145 SAC Freight reinsurance services 997146 SAC Other property reinsurance services 997147 SAC Other property reinsurance services 997149 SAC Other non-life reinsurance services 997151 SAC Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 997152 SAC Brokerage and related securities and commodities services including commodity exchange services 997153 SAC Portfolio management services except pension funds 997154 SAC Trust and custody services 997155 SAC Services related to the administration of financial markets 997156 SAC Financial consultancy services 997157 SAC Foreign exchange services 997158 SAC Financial transactions processing and clearing house services 997159 SAC Other services auxiliary to financial services 997161 SAC Services auxiliary to insurance and pensions 997162 SAC Insurance claims adjustment services 997163 SAC Actuarial services 997164 SAC Pension fund management services 997169 SAC Other services auxiliary to insurance and pensions 997171 SAC Services of holding equity of subsidiary companies 997172 SAC Services of holding securities and other assets of trusts and funds and similar financial entities 9972 SAC group Real estate services 997211 SAC Rental or leasing services involving own or leased residential property 997212 SAC Rental or leasing services involving own or leased non-residential property 997213 SAC Trade services of buildings 997214 SAC Trade services of time-share properties 997215 SAC Trade services of vacant and subdivided land 997219 SAC Other real estate services involving owned or leased property 997221 SAC Property management services on a fee or commission basis or on contract basis 997222 SAC Building sales on a fee or commission basis or on contract basis 997223 SAC Land sales on a fee or commission basis or on contract basis 997224 SAC Real estate appraisal services on a fee or commission basis or on contract basis 997229 SAC Other real estate services on a fee or commission basis or on contract basis 997231 SAC Services by way of grant of development rights, FSI or additional FSI 9973 SAC group Leasing or rental services without operator 997311 SAC Leasing or rental services concerning transport equipments including containers, without operator 997312 SAC Leasing or rental services concerning agricultural machinery and equipment without operator 997313 SAC Leasing or rental services concerning construction machinery and equipment without operator 997314 SAC Leasing or rental services concerning office machinery and equipment (except computers) without operator 997315 SAC Leasing or rental services concerning computers without operators 997316 SAC Leasing or rental services concerning telecommunications equipment without operator 997317 SAC Leasing or rental services concerning other machinery and equipment without operator 997318 SAC 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. 997319 SAC Leasing or rental services concerning other machinery and equipments without operator 997321 SAC Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 997322 SAC Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 997323 SAC Leasing or rental services concerning furniture and other household appliances 997324 SAC Leasing or rental services concerning pleasure and leisure equipment 997325 SAC Leasing or rental services concerning household linen 997326 SAC Leasing or rental services concerning textiles, clothing and footwear 997327 SAC Leasing or rental services concerning do-it-yourself machinery and equipment 997328 SAC 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. 997329 SAC Leasing or rental services concerning other goods 997331 SAC Licensing services for the right to use computer software and databases 997332 SAC Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 997333 SAC Licensing services for the right to reproduce original art works 997334 SAC Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 997335 SAC Licensing services for the right to use research and development products 997336 SAC Licensing services for the right to use trademarks and franchises 997337 SAC Licensing services for the right to use minerals including its exploration and evaluation 997338 SAC Licensing services for right to use other natural resources including telecommunication spectrum 997339 SAC Licensing services for the right to use other intellectual property products and other resources nowhere else classified 9981 SAC group Research and development services 998111 SAC Research and experimental development services in natural sciences 998112 SAC Research and experimental development services in engineering and technology 998113 SAC Research and experimental development services in medical sciences and pharmacy 998114 SAC Research and experimental development services in agricultural sciences 998121 SAC Research and experimental development services in social sciences 998122 SAC Research and experimental development services in humanities 998130 SAC Interdisciplinary research and experimental development services 998141 SAC Research and development originals in pharmaceuticals 998142 SAC Research and development originals in agriculture 998143 SAC Research and development originals in biotechnology 998144 SAC Research and development originals in computer related sciences 998145 SAC Research and development originals in other fields nowhere else classified 998149 SAC Research and development originals in other fields nowhere else classified 9982 SAC group Legal and accounting services 998211 SAC Legal advisory and representation services concerning criminal law 998212 SAC Legal advisory and representation services concerning other fields of law 998213 SAC Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 998214 SAC Legal documentation and certification services concerning other documents 998215 SAC Arbitration and conciliation services 998216 SAC Other legal services nowhere else classified 998219 SAC Other legal services nowhere else classified 998221 SAC Financial auditing services 998222 SAC Accounting and bookkeeping services 998223 SAC Payroll services 998224 SAC Other similar services nowhere else classified 998229 SAC Other similar services nowhere else classified 998231 SAC Corporate tax consulting and preparation services 998232 SAC Individual tax preparation and planning services 998239 SAC Other tax consultancy and preparation services 998240 SAC Insolvency and receivership services 9983 SAC group Other professional, technical and business services 998311 SAC Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 998312 SAC Business consulting services including public relations services 998313 SAC Information technology consulting and support services 998314 SAC Information technology design and development services 998315 SAC Hosting and information technology infrastructure provisioning services 998316 SAC Information technology infrastructure and network management services 998319 SAC Other information technology services nowhere else classified 998321 SAC Architectural advisory services 998322 SAC Architectural services for residential building projects 998323 SAC Architectural services for non-residential building projects 998324 SAC Historical restoration architectural services 998325 SAC Urban planning services 998326 SAC Rural land planning services 998327 SAC Project site master planning services 998328 SAC Landscape architectural services and advisory services 998329 SAC Other architectural services, urban and land planning and landscape architectural services 998331 SAC Engineering advisory services 998332 SAC Engineering services for building projects 998333 SAC Engineering services for industrial and manufacturing projects 998334 SAC Engineering services for transportation projects 998335 SAC Engineering services for power projects 998336 SAC Engineering services for telecommunications and broadcasting projects 998337 SAC Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 998338 SAC Engineering services for other projects nowhere else classified 998339 SAC Project management services for construction projects 998341 SAC Geological and geophysical consulting services 998342 SAC Subsurface surveying services 998343 SAC Mineral exploration and evaluation 998344 SAC Surface surveying and map-making services 998345 SAC Weather forecasting and meteorological services 998346 SAC Technical testing and analysis services 998347 SAC Certification of ships, aircraft, dams, and the like 998348 SAC Certification and authentication of works of art 998349 SAC Other technical and scientific services nowhere else classified 998351 SAC Veterinary services for pet animals 998352 SAC Veterinary services for livestock 998359 SAC Other veterinary services nowhere else classified 998361 SAC Advertising Services 998362 SAC Purchase or sale of advertising space or time, on commission 998363 SAC Sale of advertising space in print media (except on commission) 998364 SAC Sale of television and radio advertising time 998365 SAC Sale of Internet advertising space 998366 SAC Sale of other advertising space or time (except on commission) 998371 SAC Market research services 998372 SAC Public opinion polling services 998381 SAC Portrait photography services 998382 SAC Advertising and related photography services 998383 SAC Event photography and event videography services 998384 SAC Specialty photography services 998385 SAC Restoration and retouching services of photography 998386 SAC Photographic and videographic processing services 998387 SAC Other photography and videography and their processing services nowhere else classified 998389 SAC Other photography and videography and their processing services nowhere else classified 998391 SAC Specialty design services including interior design, fashion design, industrial design and other specialty design services 998392 SAC Design originals 998393 SAC Scientific and technical consulting services 998394 SAC Original compilations of facts or information 998395 SAC Translation and interpretation services 998396 SAC Trademarks and franchises 998397 SAC Sponsorship services and brand promotion services 998398 SAC Sponsorship services and brand promotion services 998399 SAC Other professional, technical and business services nowhere else classified 9984 SAC group Telecommunications, broadcasting and information supply services 998411 SAC Carrier services 998412 SAC Fixed telephony services 998413 SAC Mobile telecommunications services 998414 SAC Private network services 998415 SAC Data transmission services 998419 SAC Other telecommunications services including fax services, telex services nowhere else classified 998421 SAC Internet backbone services 998422 SAC Internet access services in wired and wireless mode 998423 SAC Fax, telephony over the Internet 998424 SAC Audio conferencing and video conferencing over the Internet 998429 SAC Other internet telecommunications services nowhere else classified 998431 SAC On-line text based information such as online books, newspapers, periodicals, directories and the like 998432 SAC On-line audio content 998433 SAC On-line video content 998434 SAC Software downloads 998435 SAC Supply consisting only of e-book. 998439 SAC Other on-line contents nowhere else classified 998441 SAC News agency services to newspapers and periodicals 998442 SAC Services of independent journalists and press photographers 998443 SAC News agency services to audiovisual media 998451 SAC Library services 998452 SAC Operation services of public archives including digital archives 998453 SAC Operation services of historical archives including digital archives 998461 SAC Radio broadcast originals 998462 SAC Television broadcast originals 998463 SAC Radio channel programmes 998464 SAC Television channel programmes 998465 SAC Broadcasting services 998466 SAC Home programme distribution services 998469 SAC Other broadcasting, programming and programme distribution services 9985 SAC group Support services 998511 SAC Executive or retained personnel search services 998512 SAC Permanent placement services, other than executive search services 998513 SAC Contract staffing services 998514 SAC Temporary staffing services 998515 SAC Long-term staffing (pay rolling) services 998516 SAC Temporary staffing-to-permanent placement services 998517 SAC Co-employment staffing services 998519 SAC Other employment and labour supply services nowhere else classified 998521 SAC Investigation services 998522 SAC Security consulting services 998523 SAC Security systems services 998524 SAC Armoured car services 998525 SAC Guard services 998526 SAC Training of guard dogs 998527 SAC Polygraph services 998528 SAC Fingerprinting services 998529 SAC Other security services nowhere else classified 998531 SAC Disinfecting and exterminating services 998532 SAC Window cleaning services 998533 SAC General cleaning services 998534 SAC Specialised cleaning services for reservoirs and tanks 998535 SAC Sterilisation of objects or premises (operating rooms) 998536 SAC Furnace and chimney cleaning services 998537 SAC Exterior cleaning of buildings of all types 998538 SAC Cleaning of transportation equipment 998539 SAC Other cleaning services nowhere else classified 998540 SAC Packaging services of goods for others 998541 SAC Parcel packing and gift wrapping 998542 SAC Coin and currency packing services 998543 SAC Coin and currency packing services 998549 SAC Other packaging services nowhere else classified 998551 SAC Reservation services for transportation 998552 SAC Reservation services for accommodation, cruises and package tours 998553 SAC Reservation services for convention centres, congress centres and exhibition halls 998554 SAC Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 998555 SAC Tour operator services 998556 SAC Tourist guide services 998557 SAC Tourism promotion and visitor information services 998559 SAC Other travel arrangement and related services nowhere else classified 998591 SAC Credit reporting and rating services 998592 SAC Collection agency services 998593 SAC Telephone-based support services 998594 SAC Combined office administrative services 998595 SAC Specialised office support services such as duplicating services, mailing services, document preparation and the like 998596 SAC Events, Exhibitions, Conventions and trade shows organisation and assistance services 998597 SAC Landscape care and maintenance services 998598 SAC Other information services nowhere else classified 998599 SAC Other support services nowhere else classified 9986 SAC group Support services to agriculture, hunting, forestry, fishing, mining and utilities 998611 SAC Support services to crop production 998612 SAC Animal husbandry services 998613 SAC Support services to hunting 998614 SAC Support services to forestry and logging 998615 SAC Support services to fishing 998619 SAC Other support services to agriculture, hunting, forestry and fishing 998621 SAC Support services to oil and gas extraction 998622 SAC Support services to other mining nowhere else classified 998631 SAC Support services to electricity transmission and distribution 998632 SAC Support services to gas distribution 998633 SAC Support services to water distribution 998634 SAC Support services to Distribution services of steam, hot water and air-conditioning supply 998635 SAC Other support services to electricity, gas and water distribution 9987 SAC group Maintenance, repair and installation (except construction) services 998711 SAC Maintenance and repair services of fabricated metal products, except machinery and equipment 998712 SAC Maintenance and repair services of office and accounting machinery 998713 SAC Maintenance and repair services of computers and peripheral equipment 998714 SAC Maintenance and repair services of transport machinery and equipment 998715 SAC Maintenance and repair services of electrical household appliances 998716 SAC Maintenance and repair services of telecommunication equipments and apparatus 998717 SAC Maintenance and repair services of commercial and industrial machinery 998718 SAC Maintenance and repair services of elevators and escalators 998719 SAC Maintenance and repair services of other machinery and equipments 998721 SAC Repair services of footwear and leather goods 998722 SAC Repair services of watches, clocks and jewellery 998723 SAC Repair services of garments and household textiles 998724 SAC Repair services of furniture 998725 SAC Repair services of bicycles 998726 SAC Maintenance and repair services of musical instruments 998727 SAC Repair services for photographic equipment and cameras 998729 SAC Maintenance and repair services of other goods nowhere else classified 998731 SAC Installation services of fabricated metal products, except machinery and equipment 998732 SAC Installation services of industrial, manufacturing and service industry machinery and equipment 998733 SAC Installation services of office and accounting machinery and computers 998734 SAC Installation services of radio, television and communications equipment and apparatus 998735 SAC Installation services of professional medical machinery and equipment, and precision and optical instruments 998736 SAC Installation services of electrical machinery and apparatus nowhere else classified 998739 SAC Installation services of other goods nowhere else classified 9988 SAC group Manufacturing services on physical inputs (goods) owned by others 998811 SAC Meat processing services 998812 SAC Fish processing services 998813 SAC Fruit and vegetables processing services 998814 SAC Vegetable and animal oil and fat manufacturing services 998815 SAC Dairy product manufacturing services 998816 SAC Other food product manufacturing services 998817 SAC Prepared animal feeds manufacturing services 998818 SAC Beverage manufacturing services 998819 SAC Tobacco manufacturing services nowhere else classified 998821 SAC Textile manufacturing services 998822 SAC Wearing apparel manufacturing services 998823 SAC Leather and leather product manufacturing services 998829 SAC Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. 998831 SAC Wood and wood product manufacturing services 998832 SAC Paper and paper product manufacturing services 998839 SAC Wood and paper manufacturing services other than services by way of job work specified above 998841 SAC Coke and refined petroleum product manufacturing services 998842 SAC Chemical product manufacturing services 998843 SAC Pharmaceutical product manufacturing services 998849 SAC Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above 998851 SAC Rubber and plastic product manufacturing services 998852 SAC Plastic product manufacturing services 998853 SAC Other non-metallic mineral product manufacturing services 998859 SAC Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. 998860 SAC Basic metal manufacturing services 998861 SAC Services by way of job work in relation to basic metals 998869 SAC Basic metal manufacturing services, other than services by way of job work specified above 998871 SAC Structural metal product, tank, reservoir and steam generator manufacturing services 998872 SAC Weapon and ammunition manufacturing services 998873 SAC Other fabricated metal product manufacturing and metal treatment services 998874 SAC Computer, electronic and optical product manufacturing services 998875 SAC Electrical equipment manufacturing services 998876 SAC General-purpose machinery manufacturing services nowhere else classified 998877 SAC Special-purpose machinery manufacturing services 998879 SAC Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above 998881 SAC Motor vehicle and trailer manufacturing services 998882 SAC Other transport equipment manufacturing services 998883 SAC Services by way of job work in relation to bus body building 998889 SAC Transport equipment manufacturing services, other than job work services specified above 998891 SAC Furniture manufacturing services 998892 SAC Jewellery manufacturing services 998893 SAC Imitation jewellery manufacturing services 998894 SAC Musical instrument manufacturing services 998895 SAC Sports goods manufacturing services 998896 SAC Game and toy manufacturing services 998897 SAC Medical and dental instrument and supply manufacturing services 998898 SAC Other manufacturing services nowhere else classified 998899 SAC Other manufacturing services nowhere else classified 9989 SAC group Other manufacturing services; publishing, printing and reproduction services; materials recovery services 998911 SAC Publishing, on a fee or contract basis 998912 SAC Printing and reproduction services of recorded media, on a fee or contract basis 998920 SAC Moulding, pressing, stamping, extruding and similar plastic manufacturing services 998931 SAC Iron and steel casting services 998932 SAC Non-ferrous metal casting services 998933 SAC Metal forging, pressing, stamping, roll forming and powder metallurgy services 998941 SAC Metal waste and scrap recovery (recycling) services, on a fee or contract basis 998942 SAC Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 998950 SAC Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified 9991 SAC group Public administration and other services provided to the community as a whole; compulsory social security services 999111 SAC Overall Government public services 999112 SAC Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 999113 SAC Public administrative services related to the more efficient operation of business 999119 SAC Other administrative services of the government nowhere else classified 999121 SAC Public administrative services related to External Affairs, Diplomatic and Consular services abroad 999122 SAC Services related to foreign economic aid 999123 SAC Services related to foreign military aid 999124 SAC Military defence services 999125 SAC Civil defence services 999126 SAC Police and fire protection services 999127 SAC Public administrative services related to law courts 999128 SAC Administrative services related to the detention or rehabilitation of criminals 999129 SAC Public administrative services related to other public order and safety affairs nowhere else classified 999131 SAC Administrative services related to sickness, maternity or temporary disablement benefit schemes 999132 SAC Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees 999133 SAC Administrative services related to unemployment compensation benefit schemes 999134 SAC Administrative services related to family and child allowance programmes 999139 SAC Other administrative services related to compulsory social security schemes 9992 SAC group Education services 999210 SAC Pre-primary education services 999220 SAC Primary education services 999231 SAC Secondary education services, general 999232 SAC Secondary education services, technical and vocational 999241 SAC Higher education services, general 999242 SAC Higher education services, technical 999243 SAC Higher education services, vocational 999249 SAC Other higher education services 999250 SAC Specialised education services 999259 SAC Specialised education services 999291 SAC Cultural education services 999292 SAC Sports and recreation education services 999293 SAC Commercial training and coaching services 999294 SAC Other education and training services nowhere else classified 999295 SAC services involving conduct of examination for admission to educational institutions 999299 SAC Other Educational support services 9993 SAC group Human health and social care services 999311 SAC Inpatient services 999312 SAC Medical and dental services 999313 SAC Childbirth and related services 999314 SAC Nursing and physiotherapeutic services 999315 SAC Ambulance services 999316 SAC Medical laboratory and diagnostic-imaging services 999317 SAC Blood, sperm and organ bank services 999318 SAC Blood, sperm and organ bank services 999319 SAC Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 999321 SAC Residential health-care services other than by hospitals 999322 SAC Residential care services for the elderly and persons with disabilities 999331 SAC Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 999332 SAC Other social services with accommodation for children 999333 SAC Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 999334 SAC Other social services with accommodation for adults 999341 SAC Vocational rehabilitation services 999349 SAC Other social services without accommodation for the elderly and disabled nowhere else classified 999351 SAC Child day-care services 999352 SAC Guidance and counseling services nowhere else classified related to children 999353 SAC Welfare services without accommodation 999359 SAC Other social services without accommodation nowhere else classified 9994 SAC group Sewage and waste collection, treatment and disposal and other environmental protection services 999411 SAC Sewerage and sewage treatment services 999412 SAC Septic tank emptying and cleaning services 999413 SAC Septic tank emptying and cleaning services 999419 SAC Other sewerage, sewage treatment and septic tank cleaning services 999421 SAC Collection services of hazardous waste 999422 SAC Collection services of non-hazardous recyclable materials 999423 SAC General waste collection services, residential 999424 SAC General waste collection services, other nowhere else classified 999429 SAC Other sewage and waste collection services 999431 SAC Waste preparation, consolidation and storage services 999432 SAC Hazardous waste treatment and disposal services 999433 SAC Non-hazardous waste treatment and disposal services 999439 SAC Other waste treatment and disposal services 999441 SAC Site remediation and clean-up services 999442 SAC Containment, control and monitoring services and other site remediation services 999443 SAC Building remediation services 999449 SAC Other remediation services nowhere else classified 999451 SAC Sweeping and snow removal services 999459 SAC Other sanitation services nowhere else classified 999490 SAC Other environmental protection services nowhere else classified 999491 SAC 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. 999499 SAC Other environmental protection services nowhere else classified 9995 SAC group Services of membership organisations 999511 SAC Services furnished by business and employers organisations 999512 SAC Services furnished by professional organisations 999520 SAC Services furnished by trade unions 999591 SAC Religious services 999592 SAC Services furnished by political organisations 999593 SAC Services furnished by human rights organisations 999594 SAC Cultural and recreational associations 999595 SAC Services furnished by environmental advocacy groups 999596 SAC Services provided by youth associations 999597 SAC Other civic and social organisations 999598 SAC Home owners associations 999599 SAC Services provided by other membership organisations nowhere else classified 9996 SAC group Recreational, cultural and sporting services 999611 SAC Sound recording services 999612 SAC Motion picture, videotape, television and radio programme production services 999613 SAC Audiovisual post-production services 999614 SAC Motion picture, videotape and television programme distribution services 999615 SAC Motion picture projection services 999616 SAC Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less 999617 SAC Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 999621 SAC Performing arts event promotion and organisation services 999622 SAC Performing arts event production and presentation services 999623 SAC Performing arts facility operation services 999624 SAC Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. 999629 SAC Other performing arts and live entertainment services nowhere else classified 999631 SAC Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 999632 SAC Services of authors, composers, sculptors and other artists, except performing artists 999633 SAC Original works of authors, composers and other artists except performing artists, painters and sculptors 999641 SAC Museum and preservation services of historical sites and buildings 999642 SAC Botanical, zoological and nature reserve services 999651 SAC Sports and recreational sports event promotion and organisation services 999652 SAC Sports and recreational sports facility operation services 999653 SAC Services by way of admission to sporting events like Indian Premier League. 999659 SAC Other sports and recreational sports services nowhere else classified 999661 SAC Services of athletes 999662 SAC Support services related to sports and recreation 999691 SAC Amusement park and similar attraction services 999692 SAC Coin-operated amusement machine services 999693 SAC Coin-operated amusement machine services 999694 SAC Services by way of admission to casinos or race clubs or any place having casinos or race clubs 999699 SAC Other recreation and amusement services nowhere else classified 9997 SAC group Other services 999711 SAC Coin-operated laundry services 999712 SAC Dry-cleaning services (including fur product cleaning services) 999713 SAC Other textile cleaning services 999714 SAC Pressing services 999715 SAC Dyeing and colouring services 999719 SAC Other washing, cleaning and dyeing services nowhere else classified 999721 SAC Hairdressing and barbers services 999722 SAC Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 999723 SAC Physical well-being services including health club and fitness centre 999729 SAC Other beauty treatment services nowhere else classified 999731 SAC Cemeteries and cremation services 999732 SAC Undertaking services 999791 SAC Services involving commercial use or exploitation of any event 999792 SAC Agreeing to do an act 999793 SAC Agreeing to refrain from doing an act 999794 SAC Agreeing to tolerate an act 999795 SAC Conduct of religious ceremonies or rituals by persons 999799 SAC Other services nowhere else classified 9998 SAC group Domestic services 999800 SAC Domestic services both part time and full time 9999 SAC group Services provided by extraterritorial organisations and bodies 999900 SAC Services provided by extraterritorial organisations and bodies 