SAC Codes & GST Rates for Services - Chapter 99

SAC Codes & GST Rates for Services - Chapter 99 https://cleartax.in/s/sac-codes-gst-rates-for-services FREE GST Billing & Return Filing at ClearTax GST India's Easiest GST Software Are you a CA/Tax Expert? Are you a Business Owner? Create GST Bills)(https://cleartax.in/gst-billing-software?ref= s_sac_codes_gst_rates_for_ File GST Returns (https://cleartax.in/gst?ref= s_sac_codes_gst_rates_for_services_ Home (/) / GST (/s/gst/) / GST RATES & HSN CODES (/s/gst-rates/) / SAC Codes & GST Rates for Services SAC Codes & GST Rates for Services - Chapter 99 SAC Codes & GST Rates for Services SAC Description of Services Rate (%) Code 99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Nil Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 99 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any Nil activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. 99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article Nil 243G of the Constitution. 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services— Nil (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with Nil an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Nil Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for Nil such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to - (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. 99 Services received from a provider of service located in a non taxable territory by – (a) the Central Government, State Nil Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry. 99 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. Nil 1 of 26 28/07/2017 09:55 SAC Codes & GST Rates for Services - Chapter 99 https://cleartax.in/s/sac-codes-gst-rates-for-services 99 Services provided to the United Nations or a specified international organization is exempt by way of refund. Nil 99 Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family Nil members of diplomatic agents or career consular officers posed therein, is exempt by way of refund. 99 Services by the Central Government or State Government or any local authority by way of any activity in relation to a Nil function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Nil Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. 64 9954 Share Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting Nil This out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining Nil to a single residential unit otherwise than as a part of a residential complex. 9954 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of 12 - with no refund 45 land is deemed to be one-third of the total amount charged for such supplies) of accumulated ITC 9954 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act 18 19 995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18 995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line 18 activities), workshops, storage buildings and other similar industrial buildings 995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, 18 airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. 995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary 18 clinics, religious establishments, courts, prisons, museums and other similar buildings 995416 Construction Services of other buildings n.e.c 18 995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings 18 covered above. 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18 995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power 18 lines (cables); pumping stations and related works; transformer stations and related works. 995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 18 995427 General construction services of outdoor sport and recreation facilities 18 995428 General construction services of other civil engineering works n.e.c. 18 995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions 18 covered above. 995431 Demolition services 18 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, 18 test drilling & boring & core extraction, digging of trenches. 995433 Excavating and earthmoving services 18 995434 Water well drilling services and septic system installation services 18 995435 Other site preparation services n.e.c 18 995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 995441 Installation, assembly and erection services of prefabricated buildings 18 2 of 26 28/07/2017 09:55 owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act.e. benches. 18 995449 Services involving Repair. 18 995479 Services involving Repair.e. (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. burglar alarm 18 system installation services. 9963 Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not 12 having license to serve liquor 3 of 26 28/07/2017 09:55 . maintenance of the installations covered above. community halls. and the like where charges are ten thousand rupees or more per day.in/s/sac-codes-gst-rates-for-services 995442 Installation.c.(i) renting of rooms where charges are one thousand rupees or more per day.. (ii) renting of premises. 996111 Services provided for a fee/commission or contract basis on wholesale trade 18 996211 Services provided for a fee/commission or contract basis on retail trade 18 9963 Services by way of renting of residential dwelling for use as residence. etc. bus shelters.e. fire alarm installation services.c. telephone booths. replacements. (b) renting of precincts of a religious place meant for Nil general public. maintenance of the constructions covered above. 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to.. alterations. 18 995461 Electrical installation services including Electrical wiring & fitting services. wall covering and wall papering services 18 995476 Joinery and carpentry services 18 995477 Fencing and railing services 18 995478 Other building completion and finishing services n. kalyanmandapam or open area. alterations. additions. replacements. replacements. 18 995471 Glazing services 18 995472 Plastering services 18 995473 Painting services 18 995474 Floor and wall tiling services 18 995475 Other floor laying.c.g. 18 995459 Services involving Repair. assembly and erection services of other prefabricated structures and constructions 18 995443 Installation services of all types of street furniture (e. additions. 18 995469 Services involving Repair. maintenance of the constructions covered above. additions. replacements. alterations.e.) 18 995444 Other assembly and erection services n. maintenance of the completion/finishing works covered 18 above. 18 995451 Pile driving and foundation services 18 995452 Building framing & Roof Framing services 18 995453 Roofing and waterproofing services 18 64 Share 995454 This Concrete services 18 995455 Structural steel erection services 18 995456 Masonry services 18 995457 Scaffolding services 18 995458 45 Other special trade construction services n.(a) conduct of any religious ceremony.c. 19 995462 Water plumbing and drain laying services 18 995463 Heating. ventilation and air conditioning equipment installation services 18 995464 Gas fitting installation services 18 995465 Insulation services 18 995466 Lift and escalator installation services 18 995468 Other installation services n. public toilets. alterations.Chapter 99 https://cleartax.SAC Codes & GST Rates for Services . Nil 9963 Services by a person by way of. additions. No ITC radio taxi 9964 Transport of passengers by air in economy class 5 . Club etc 18 996312 Camp site services 18 996313 Recreational and vacation camp services 18 19 996321 Room or unit accommodation services for students in student residences 18 996322 Room or unit accommodation services provided by Hostels. Cafes and similar eating facilities including takeaway services. 996333 Services provided in Canteen and other similar establishments 18 996334 Catering Services in Exhibition halls. shamiana or any other place. Camps. 18 996331 Services provided by Restaurants. 18 996335 Catering services in trains.in/s/sac-codes-gst-rates-for-services 9963 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year 18 9963 Services by a hotel. by way of transport of passengers with or without accompanied belongings. by Nil air. inns. campsites or other commercial places meant for residential or lodging 12 purposes having room tariff Rs.with ITC of input services 9964 Transport of passengers. inns. with or without accompanied belongings. for residential or lodging purposes. by— (a) railways in a class other than— (i) Nil first class. Nagaland. guest houses. or Tripura or at Bagdogra located in West Bengal. charter or hire. in a premises (including 18 hotel. for transportation of passengers.2500 per room per day 9963 Accommodation in hotels.Chapter 99 https://cleartax. takeaway services and door delivery of 18 food. flights etc. campsites or other commercial places meant for residential or lodging 18 purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day 9963 Accommodation in hotels including 5 star and above rated hotels. 18 9964 Transport of passengers. Events. excluding tourism. Manipur. Sikkim. Mizoram. clubs. edible preparations. guest houses.c.e. Assam. club or campsite. pandal. guest houses. alchoholic & non-alchocholic beverages to airlines and other 18 transportation operators 996337 Other contract food services 18 996339 Other food.c. Guest House. (d) public transport. inn. Meghalaya. with or without accompanied belongings. 18 996336 Preparation and/or supply services of food. 9963 Accommodation in hotels. by whatever name called. INN. (c) 5 . or (ii) an air-conditioned coach. by – (a) air. in a vessel between places located in India.SAC Codes & GST Rates for Services . Paying Guest etc 18 996329 Other room or unit accommodation services n. where room rent is Rs 7500/and above per day per room 64 Share This 9963 Supply of Food/drinks in restaurant having licence to serve liquor 18 9963 Supply of Food/drinks in outdoor catering 18 9963 Bundled service by way of supply of food or any other article of human consumption or any drink. Room services and door 18 delivery of food. edible preparations. Club etc including Room services. 9964 Services provided to the Central Government. (c) inland waterways. Guest House. 996332 Services provided by Hotels. inns. 9964 Service of transportation of passengers.(a) air conditioned contract carriage other than motorcab. monorail or tramway. specially arranged for organizing a function) together with renting of such premises 45 996311 Room or unit accommodation services provided by Hotels. INN. embarking from or terminating at a regional connectivity scheme airport. or (c) stage carriage other than air-conditioned stage carriage. guest house.1000 and above but less than Rs.e.with ITC of input services 4 of 26 28/07/2017 09:55 . and (e) metered cabs or auto rickshaws (including e-rickshaws). alchoholic & non-alchocholic beverages serving services n. having Nil declared tariff of a unit of accommodation below 1000 rupees per day or equivalent. clubs. by. clubs. against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. other than predominantly for tourism purpose. (b) metro. campsites or other commercial 28 places meant for residential or lodging purposes. 9964 Transport of passengers by rail in first class or air conditioned coaches 5 . convention center. Marriage Halls and other outdoor/indoor functions. club. (b) air conditioned stage carriage. embarking from or terminating in an airport Nil located in the state of Arunachal Pradesh. (b) non-airconditioned contract carriage other than radio taxi. conducted tour. water. pulses and rice. pulses and rice. (b) by inland waterways. 18 996413 Non-scheduled local bus and coach charter services 18 996414 Other land transportation services of passengers. Car. calamities. bulk cargo vessels. 18 container ships etc 996522 Inland water transport services of goods by refrigerator vessels. 9965 Transport of goods by rail 5 . Cruise Ships etc 18 19 996425 Domestic/International Scheduled Air transport services of passengers 18 996426 Domestic/international non-scheduled air transport services of Passengers 18 996427 Space transport services of passengers 18 996429 Other long-distance transportation services of passengers n. or (h) defence or military equipments.with ITC of input services 9965 Transport of goods in a vessel 5 . (b) defence or military equipments. parcels.Chapter 99 https://cleartax. 18 996421 Long-distance transport services of passengers through Rail network by Railways. intermodal 18 containers. stage carriage etc 996423 Taxi services including radio taxi & other similar services 18 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries. man or animal drawn vehicles or any other vehicles. 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief Nil materials meant for victims of natural or man-made disasters. tankers and other vessels. monorail.e. bus. 18 9965 Services by way of transportation of goods. autos. bulk cargo etc 996513 Transport services of petroleum & natural gas. sewerage and other goods via pipeline 18 996519 Other land transport services of goods n. (e) agricultural produce. tankers. 18 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels. where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty. (e) organic manure. by way of transport in a goods carriage of .in/s/sac-codes-gst-rates-for-services 9964 Transport of passengers. 18 64 Share 996415 This Local water transport services of passengers by ferries.with ITC of input services 9965 Transport of goods in containers by rail by any person other than Indian Railways. Metro etc 18 996422 45 Long-distance transport services of passengers through Road by Bus. 12 996511 Road transport services of Goods including letters.with ITC of input services 9964 Transport of passengers by air in other than economy class. calamities.(a) by road except the services of— (i) a goods transportation agency. 9965 Services provided by a goods transport agency. 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in Nil India. non-scheduled long distance bus and coach 18 services.c. where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees. accidents or mishap. (d) railway equipments or materials. land. three wheelers. (b) Nil goods. scooters and 18 other motor vehicles 996412 Taxi services including radio taxi & other similar services. 12 996411 Local land transport services of passengers by railways. (c) goods.SAC Codes & GST Rates for Services . tramway. salt and food grain including flour. household & office furniture. (f) milk. water & air 18 996419 Other local transportation services of passengers n. embarking from or terminating in a Regional Connectivity Scheme Airport 5 . (g) relief materials meant for victims of natural or man-made disasters. containers etc by 18 refrigerator vehicles. live animals. salt and food grain including flours. (c) newspaper or magazines registered with the Registrar of Newspapers.c. household & office furniture. (ii) a Nil courier agency. by air.c. 996512 Railway transport services of Goods including letters. (d) milk. parcels.e. accidents or mishap. and (g) organic manure. cruises etc 18 996416 Sightseeing transportation services by rail. 18 996531 Air transport services of letters & parcels and other goods 18 5 of 26 28/07/2017 09:55 . (f) newspaper or magazines registered with the Registrar of Newspapers. trucks.(a) agricultural produce. trailers.e. live animals. metro. 2016. State Government. coaches.e. 9966 Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient 5 . light houses. by way of transport in a goods carriage of . 9973 Services of leasing of assets (rolling stock assets including wagons. docks. or (b) to a goods transport agency. cargo handling) such as operation services of ports. 2016: Provided that the exemption shall apply only to tax payable on one time charge payable. 18 996741 Bus station services 18 996742 Operation services of National Highways. pulses and rice. in full upfront or in installments.(a) agricultural produce. cars. storage or warehousing of rice. salt and food grain including flour.Chapter 99 https://cleartax. 18 996751 Port and waterway operation services (excl. (g) relief materials meant for victims of natural or man-made disasters. light 18 ships etc 6 of 26 28/07/2017 09:55 .SAC Codes & GST Rates for Services . or (b) to a goods transport agency. on payment of licence fee or spectrum user charges. 996743 Parking lot services 18 996744 Towing services for commercial and private vehicles 18 996749 Other supporting services for road transport n. freight aircrafts etc with or without operator 18 64 996609 Rental services of other transport vehicles n. packing. where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty.c. as the case may be. State Government. Nil 9967 Services by way of loading. (c) goods.No ITC 19 use] 996711 Container handling services 18 996712 Customs House Agent services 18 996713 Clearing and forwarding services 18 996719 Other cargo and baggage handling services 18 996721 Refrigerated storage services 18 996722 Bulk liquid or gas storage services 18 996729 Other storage and warehousing services 18 9973 Services by way of giving on hire – (a) to a state transport undertaking. Nil 9967 Services of goods transport agency (GTA) in relation to transportation of goods [including used household goods for personal 5 . a means of transportation of goods. (e) organic manure. 45 9967 Service by way of access to a road or a bridge on payment of toll charges. Union territory or local authority by way of allowing a Nil business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April. with or without operator 18 Share This 9967 Services provided by a goods transport agency.No ITC 996601 Rental services of road vehicles including buses.e. (f) newspaper or magazines registered with the Registrar of Newspapers.c.c. 9973 Services provided by the Central Government. unloading. for assignment of right to use such natural resource. Union territory or local authority before the 1st April. a means of transportation of goods. State Government. (b) Nil goods. accidents or mishap. 9973 Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods 12 other than Information Technology software. a motor vehicle meant to carry more than twelve Nil passengers. freight vessels etc with or without operator 18 996603 Rental services of aircraft including passenger aircrafts. Expressways. bridges and tunnel operation 18 services.e. a motor vehicle meant to carry more than twelve Nil passengers.in/s/sac-codes-gst-rates-for-services 996532 Space transport services of freight 18 9966 Services by way of giving on hire – (a) to a state transport undertaking. State Highways. calamities. 996731 Railway pushing or towing services 18 996739 Other supporting services for railway transport n. with or without operator 18 996602 Rental services of water vessels including passenger vessels. coaches. (d) milk. where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees. trucks and other motor vehicles. 9973 Services provided by the Central Government. or (h) defence or military equipments. Union territory or local authority by way of assignment of Nil right to use any natural resource where such right to use was assigned by the Central Government. Roads & streets. locos) by the Indian Railways Finance Nil Corporation to Indian Railways. c.in/s/sac-codes-gst-rates-for-services 996752 Pilotage and berthing services 18 996753 Vessel salvage and refloating services 18 996759 Other supporting services for water transport n.— For the purposes of this entry. financial institution including non-banking financial company or any other person.e.e. 9971 Services by an acquiring bank. 1999 (41 of 1999). 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of. the securities market. charge card or other payment card service. 1952 (19 of 1952). 2013 (23 of 2013). debit card.Chapter 99 https://cleartax. “acquiring bank” means any banking company. 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Nil Funds and the Miscellaneous Provisions Act. and to regulate. 7 of 26 28/07/2017 09:55 .c 18 996811 45 Postal services including post office counter services.SAC Codes & GST Rates for Services . cargo handling) 18 996762 Air traffic control services 18 996763 Other supporting services for air transport 18 996764 Supporting services for space transport 18 64 Share 996791 This Goods transport agency services for road transport 18 996792 Goods transport agency services for other modes of transport 18 996793 Other goods transport services 18 996799 Other supporting transport services n.e. Nil 9971 Services by way of: (a) extending deposits. 9971 Services of life insurance business provided or agreed to be provided by the Army. 18 996761 Airport operation services (excl. 18 996812 Courier services 18 996813 Local delivery services 18 19 996819 Other Delivery Services n. 18 996929 Other similar services.change or amongst banks and such dealers. to any person in relation to settlement of an amount upto two thousand rupees in a single Nil transaction transacted through credit card. 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Nil Act.c 18 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil 1948 (34 of 1948). 9971 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act. (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex. Explanation. Naval and Air Force Group Insurance Nil Funds to members of the Army. under the Group Insurance Schemes of the Central Government. loans or advances in so far as the consideration is represented by way of Nil interest or discount (other than interest involved in credit card services). mail box rental services. respectively. who makes the payment to any person who accepts such card. 9971 Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Nil Regulatory and the Development Authority of India Act. 9971 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Nil Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act. Nil 996911 Electricity transmission services 18 996912 Electricity distribution services 18 996913 Gas distribution services 18 996921 Water distribution services 18 996922 Services involving distribution of steam. 18 9971 Services by the Reserve Bank of India. Navy and Air Force. hot water and air conditioning supply etc. 9971 Leasing of aircrafts by a scheduled airlines for scheduled operations 5 . (e) Group Personal Accident Policy for Self-Employed Women. Cerebral Palsy. (b) Aam Aadmi Bima Nil Share This Yojana.in/s/sac-codes-gst-rates-for-services 9971 Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme. (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme. (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism. having maximum amount of cover of fifty thousand rupees. or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil 9971 Services by way of collection of contribution under any pension scheme of the State Governments. Nil 9971 45 Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking Nil company with respect to accounts in its rural area branch. Union territory. 1999 (44 of 1999). (p) Pradhan Mantri Suraksha BimaYojna. approved by the Government of India and implemented by the Ministry of Agriculture. (f) Agricultural Pumpset and Failed Well Insurance. (l) Central Sector Scheme on Cattle Insurance. (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana). (f) Pradhan Mantri Jan DhanYogana.Chapter 99 https://cleartax. (d) Varishtha Pension BimaYojana. (k) Pilot Scheme on Seed Crop Insurance. (i) Jan Arogya Bima Policy.(a) Janashree Bima Yojana. (e) Pradhan Mantri Jeevan JyotiBimaYojana. 9971 Services provided to the Central Government. 64 9971 Services of life insurance business provided under following schemes. Mental Retardation and Multiple Disabilities Act. (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a). aviation. (b) Cattle Insurance Nil under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme). (o) Coconut Palm Insurance Scheme. (d) Janata Personal Accident Policy and Gramin Accident Policy.SAC Codes & GST Rates for Services . Union territory under any insurance scheme for which total Nil 19 premium is paid by the Central Government. 9971 Services by way of collection of contribution under the Atal Pension Yojana. (g) premia collected on export credit insurance. (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority. and other transport insurance services 18 997136 Freight insurance services & Travel insurance services 18 997137 Other property insurance services 18 997139 Other non-life insurance services (excluding reinsurance services) 18 997141 Life reinsurance services 18 997142 Accident and health reinsurance services 18 997143 Motor vehicle reinsurance services 18 8 of 26 28/07/2017 09:55 . (c) Scheme for Insurance of Tribals. State Government.with ITC of input services 9971 Transfer of the right to use any goods for any purpose (whether or not for a specified period) Same rate of GST and compensation cess as on supply of similar goods 9971 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof Same rate of GST and compensation cess as on supply of similar goods 997111 Central banking services 18 997112 Deposit services 18 997113 Credit-granting services including stand-by commitment. insurance services and pension services) 18 997120 Investment banking services 18 997131 pension services 18 997132 Life insurance services (excluding reinsurance services) 18 997133 Accident and health insurance services 18 997134 Motor vehicle insurance services 18 997135 Marine. (n) Rashtriya Swasthya Bima Yojana. (g) Pradhan Mantri Vaya Vandan Yojana. (m) Universal Health Insurance Scheme.with ITC of input services 9971 Services provided by foreman of chit fund in relation to chit 12 . guarantees & securities 18 997114 Financial leasing services 18 997119 Other financial services (except investment banking. State Government. 997211 Rental or leasing services involving own or leased residential property 18 997212 Rental or leasing services involving own or leased non-residential property 18 997213 Trade services of buildings 18 997214 Trade services of time-share properties 18 997215 Trade services of vacant and subdivided land 18 997221 Property management services on a fee/commission basis or contract basis 18 997222 Building sales on a fee/commission basis or contract basis 18 997223 Land sales on a fee/commission basis or contract basis 18 997224 Real estate appraisal services on a fee/commission basis or contract basis 18 997311 Leasing or rental services concerning transport equipments including containers. 9972 One time upfront amount (called as premium.(a) conduct of any religious ceremony. salami. corporate finance & venture capital services 18 997152 Brokerage and related securities and commodities services including commodity exchange services 18 64 Share 997153 This Portfolio management services except pension funds 18 997154 Trust and custody services 18 997155 Services related to the administration of financial markets 18 997156 Financial consultancy services 18 997157 45 Foreign exchange services 18 997158 Financial transactions processing and clearing house services 18 997159 Other services auxiliary to financial services 18 19 997161 Insurance brokerage and agency services 18 997162 Insurance claims adjustment services 18 997163 Actuarial services 18 997164 Pension fund management services 18 997169 Other services auxiliary to insurance and pensions 18 997171 Services of holding equity of subsidiary companies 18 997172 Services of holding securities and other assets of trusts and funds and similar financial entities 18 9972 Services by way of renting of residential dwelling for use as residence.(i) renting of rooms where charges are 1000 rupees or more per day.Chapter 99 https://cleartax.in/s/sac-codes-gst-rates-for-services 997144 Marine. development charges or by any other name) leviable in Nil respect of the service.SAC Codes & GST Rates for Services . owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act.000 rupees or more per day. (ii) renting of premises. aviation and other transport reinsurance ser 18 997145 services 18 997146 Freight reinsurance services 18 997147 Other property reinsurance services 18 997149 Other non-life reinsurance services 18 997151 Services related to investment banking such as mergers & acquisition services. 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to. cost. community halls. with or without operator 18 997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 18 9 of 26 28/07/2017 09:55 . (b) renting of precincts of a religious place meant for Nil general public. provided by the State Government Industrial Development Corporations or Undertakings to industrial units. (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month. Nil 9972 Services by a person by way of. or more) lease of industrial plots. price. and the like where charges are 10. kalyanmandapam or open area. by way of granting long term (thirty years.. 18 998121 Research and experimental development services in social sciences. radio and television programme etc. 18 45 997327 Leasing or rental services concerning do-it-yourself machinery and equipment 18 997329 Leasing or rental services concerning other goods 18 997331 Licensing services for the right to use computer software and databases. 18 997333 Licensing services for the right to reproduce original art works 18 997334 Licensing services for the right to reprint and copy manuscripts. journals and periodicals.Chapter 99 https://cleartax.c 18 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following Nil conditions. 18 19 997332 Licensing services for the right to broadcast and show original films.e. 18 10 of 26 28/07/2017 09:55 . books. radios.(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year.c. and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. audio systems and related 18 equipment and accessories (Home entertainment equipment ) 64 997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) 18 Share This 997323 Leasing or rental services concerning furniture and other household appliances 18 997324 Leasing or rental services concerning pleasure and leisure equipment. 18 997326 Leasing or rental services concerning textiles. 18 998114 Research and experimental development services in agricultural sciences. 18 998141 Research and development originals in pharmaceuticals 18 998142 Research and development originals in agriculture 18 998143 Research and development originals in biotechnology 18 998144 Research and development originals in computer related sciences 18 998145 Research and development originals in other fields n. projectors. namely:.in/s/sac-codes-gst-rates-for-services 997313 Leasing or rental services concerning construction machinery and equipment with or without operator 18 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 18 997315 Leasing or rental services concerning computers with or without operators 18 997316 Leasing or rental services concerning telecommunications equipment with or without operator 18 997319 Leasing or rental services concerning other machinery and equipments with or without operator 18 997321 Leasing or rental services concerning televisions. 18 998122 Research and experimental development services in humanities 18 998130 Interdisciplinary research and experimental development services.SAC Codes & GST Rates for Services . video cassette recorders. sound recordings. 998111 Research and experimental development services in natural sciences 18 998112 Research and experimental development services in engineering and technology 18 998113 Research and experimental development services in medical sciences and pharmacy.e. 18 997335 Licensing services for the right to use R&D products 18 997336 Licensing services for the right to use trademarks and franchises 18 997337 Licensing services for the right to use minerals including its exploration and evaluation 18 997338 Licensing services for right to use other natural resources including telecommunication spectrum 18 997339 Licensing services for the right to use other intellectual property products and other rescources n. 18 997325 Leasing or rental services concerning household linen. clothing and footwear. copyrights and other intellectual property rights. Union territory or local authority by way oftt (a) registration Nil required under any law for the time being in force. 9983 Taxable services.e. (ii) any person other than a business entity. 5 998311 Management consulting and management services including financial. 18 64 Share 998213 Legal documentation and certification services concerning patents. provided or to be provided.c. Government of India. (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate. including fire license. operations and 18 supply chain management. _ (a) the National Skill Development Corporation set up by the Government of India. State Government.Chapter 99 https://cleartax. 18 This 998214 Legal documentation and certification services concerning other documents. under the Department of Biotechnology. human resources. 998211 Legal advisory and representation services concerning criminal law. calibration. 9983 Any services provided by. in relation to. or (iii) any other Scheme implemented by the National Skill Development Corporation. 18 998215 Arbitration and conciliation services 18 998216 Other legal services n.c 18 998321 Architectural advisory services 18 998322 Architectural services for residential building projects 18 998323 Architectural services for non-residential building projects 18 11 of 26 28/07/2017 09:55 . marketing. or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme. (b) testing. 9983 Selling of space for advertisement in print media. strategic.(i) an advocate or partnership firm of advocates providing legal services. or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year.(a) an arbitral tribunal to – (i) any person other than a business entity. safety check or certification relating to protection or safety of workers. Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council. (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council. (b) a Sector Nil Skill Council approved by the National Skill Development Corporation.e.SAC Codes & GST Rates for Services . consumers or public at large. required under any law for the time being in force.in/s/sac-codes-gst-rates-for-services 9982 Services provided by.e. 998312 Business consulting services including pubic relations services 18 998313 Information technology (IT) consulting and support services 18 998314 Information technology (IT) design and development services 18 998315 Hosting and information technology (IT) infrastructure provisioning services 18 998316 IT infrastructure and network management services 18 998319 Other information technology services n. (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation. 18 998212 Legal advisory and representation services concerning other fields of law.c 18 998231 Corporate tax consulting and preparation services 18 998232 Individual tax preparation and planning services 18 998240 Insolvency and receivership services 18 9983 Services by a veterinary clinic in relation to health care of animals or birds. or (ii) a business entity with an Nil aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Nil 9983 Services provided by the Central Government. Ministry of Skill Development and Nil Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. (c) a senior advocate by way of legal services to.(i) the National Skill Development Programme implemented by the National Skill Development Corporation.(i) any person other than a business entity. by a Technology Business Incubator or a Science and Technology Nil Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology. by way of legal services to. 9983 Services of assessing bodies empanelled centrally by the Directorate General of Training. 18 998221 Financial auditing services 18 45 998222 Accounting and bookkeeping services 18 998223 Payroll services 18 998224 19 Other similar services n. or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. c.e.e.c. sewerage and drainage 18 projects.SAC Codes & GST Rates for Services .c. 18 998361 Advertising Services 18 998362 Purchase or sale of advertising space or time. dams. 18 998351 Veterinary services for pet animals 18 998352 Veterinary services for livestock 18 998359 Other veterinary services n. on commission 18 998363 Sale of advertising space in print media (except on commission) 18 998364 Sale of TV and radio advertising time 18 998365 Sale of Internet advertising space 18 998366 Sale of other advertising space or time (except on commission) 18 998371 Market research services 18 998372 Public opinion polling services 18 998381 Portrait photography services 18 998382 Advertising and related photography services 18 998383 Event photography and event videography services 18 998384 Specialty photography services 18 998385 Restoration and retouching services of photography 18 998386 Photographic & videographic processing services 18 12 of 26 28/07/2017 09:55 . 998338 Engineering services for other projects n. 18 998339 Project management services for construction projects 18 19 998341 Geological and geophysical consulting services 18 998342 Subsurface surveying services 18 998343 Mineral exploration and evaluation 18 998344 Surface surveying and map-making services 18 998345 Weather forecasting and meteorological services 18 998346 Technical testing and analysis services 18 998347 Certification of ships. aircraft.e. 18 998348 Certification and authentication of works of art 18 998349 Other technical and scientific services n. for water.Chapter 99 https://cleartax.in/s/sac-codes-gst-rates-for-services 998324 Historical restoration architectural services 18 998325 Urban planning services 18 998326 Rural land planning services 18 998327 Project site master planning services 18 998328 Landscape architectural services and advisory services 18 998331 Engineering advisory services 18 998332 Engineering services for building projects 18 64 Share 998333 This Engineering services for industrial and manufacturing projects 18 998334 Engineering services for transportation projects 18 998335 Engineering services for power projects 18 998336 Engineering services for telecommunications and broadcasting projects 18 998337 45 Engineering services for waste management projects (hazardous and non-hazardous). etc. Telex services n. 18 998421 Internet backbone services 18 998422 Internet access services in wired and wireless mode.e.c. industrial design and other specialty design services 18 998392 Design originals 18 998393 Scientific and technical consulting services 18 998394 Original compilations of facts/information 18 998395 Translation and interpretation services 18 998396 Trademarks and franchises 18 64 Share 998397 This Sponsorship Services & Brand Promotion Services 18 998399 Other professional. technical and business services n.c.in/s/sac-codes-gst-rates-for-services 998387 Other Photography & Videography and their processing services n. Nil 9984 45 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union Nil territories for implementation of Goods and Services Tax. 18 998441 News agency services to newspapers and periodicals 18 998442 Services of independent journalists and press photographers 18 998443 News agency services to audiovisual media 18 998451 Library services 18 998452 Operation services of public archives including digital archives 18 998453 Operation services of historical archives including digital archives 18 998461 Radio broadcast originals 18 998462 Television broadcast originals 18 998463 Radio channel programmes 18 998464 Television channel programmes 18 998465 Broadcasting services 18 998466 Home programme distribution services 18 13 of 26 28/07/2017 09:55 .SAC Codes & GST Rates for Services . 18 998431 On-line text based information such as online books.c.c. 18 998423 Fax.Chapter 99 https://cleartax. 18 998391 Specialty design services including interior design. 18 9984 Services by way of collecting or providing news by an independent journalist. periodicals.e. Press Trust of India or United News of India. 998411 Carrier services 18 998412 Fixed telephony services 18 19 998413 Mobile telecommunications services 18 998414 Private network services 18 998415 Data transmission services 18 998419 Other telecommunications services including Fax services.c. Nil 9984 Services of public libraries by way of lending of books. newpapers.e.e.e. fashion design. telephony over the Internet 18 998424 Audio conferencing and video conferencing over the Internet 18 998429 Other Internet telecommunications services n. publications or any other knowledge-enhancing content or material. directories etc 18 998432 On-line audio content 18 998433 On-line video content 18 998434 Software downloads 18 998439 Other on-line contents n. other than executive search services 18 45 998513 Contract staffing services 18 998514 Temporary staffing services 18 998515 Long-term staffing (pay rolling) services 18 19 998516 Temporary staffing-to-permanent placement services 18 998517 Co-employment staffing services 18 998519 Other employment & labour supply services n.Chapter 99 https://cleartax. storage or warehousing of rice. 64 9985 Share Services of assessing bodies empanelled centrally by the Directorate General of Training.e. (b) by Association of Indian Universities.e. School Games Federation of India. (c) by the Central Civil Services Cultural and Sports Board. Nil 9985 Services by way of sponsorship of sporting events organised . Nil 9985 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Nil 9985 Services by an organiser to any person in respect of a business exhibition held outside India. packing. Ministry of Skill Development and Nil This Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.c 18 998521 Investigation services 18 998522 Security consulting services 18 998523 Security systems services 18 998524 Armoured car services 18 998525 Guard services 18 998526 Training of guard dogs 18 998527 Polygraph services 18 998528 Fingerprinting services 18 998529 Other security services n.(a) by a national sports federation. State. 18 998540 Packaging services of goods for others 18 998541 Parcel packing and gift wrapping 18 998542 Coin and currency packing services 18 998549 Other packaging services n. Nil where the participating teams or individuals represent any district.in/s/sac-codes-gst-rates-for-services 9985 Services by way of loading.SAC Codes & GST Rates for Services . unloading.e. zone or Country. 9985 Supply of tour operators services 5 . Inter-University Sports Board. Paralympic Committee of India or Special Olympics Bharat. All India Sports Council for the Deaf.c 18 998551 Reservation services for transportation 18 14 of 26 28/07/2017 09:55 .c. or its affiliated federations. 18 998531 Disinfecting and exterminating services 18 998532 Window cleaning services 18 998533 General cleaning services 18 998534 Specialized cleaning services for reservoirs and tanks 18 998535 Sterilization of objects or premises (operating rooms) 18 998536 Furnace and chimney cleaning services 18 998537 Exterior cleaning of buildings of all types 18 998538 Cleaning of transportation equipment 18 998539 Other cleaning services n.e. (d) as part of national games.c. by the Indian Olympic Association.No ITC 998511 Executive/retained personnel search services 18 998512 Permanent placement services. in/s/sac-codes-gst-rates-for-services 998552 Reservation services for accommodation. threshing. 18 9986 Services relating to cultivation of plants and rearing of all life forms of animals. sorting. (b) supply of farm labour. congress centres and exhibition halls 18 998554 Reservation services for event tickets.e. forestry and fishing 18 998621 Support services to oil and gas extraction 18 998622 Support services to other mining n.SAC Codes & GST Rates for Services .c 18 64 Share 998591 This Credit reporting & rating services 18 998592 Collection agency services 18 998593 Telephone-based support services 18 998594 Combined office administrative services 18 998595 45 Specialized office support services such as duplicating services. packing. fibre. Exhibitions. 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of Nil animals.e.c.e. curing. sun drying. storage or warehousing of agricultural produce. harvesting. fibre. trimming. 18 998631 Support services to electricity transmission and distribution 18 998632 Support services to gas distribution 18 998633 Support services to water distribution 18 998634 Support services to Distribution services of steam. (f) agricultural extension services.c. document preparation etc 18 998596 Events. (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation. for food. unloading.c. (c) processes carried out at an agricultural farm including tending. except machinery and equipment. mailing services. entertainment and recreational services and other reservation services 18 998555 Tour operator services 18 998556 Tourist guide services 18 998557 Tourism promotion and visitor information services 18 998559 Other travel arrangement and related services n. harvesting. Nil fuel. 18 998599 Other support services n. except the rearing of horses. hot water and air-conditioning supply 18 998711 Maintenance and repair services of fabricated metal products. cinema halls. grading. cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market. drying. fuel. except the rearing of horses. cruises and package tours 18 998553 Reservation services for convention centres. (e) loading. plant protection or testing. Conventions and trade shows organisation and assistance services 18 998597 Landscape care and maintenance services 18 19 998598 Other information services n.Chapter 99 https://cleartax.e. 998611 Support services to crop production 18 998612 Animal husbandry services 18 998613 Support services to hunting 18 998614 Support services to forestry and logging 18 998615 Support services to fishing 18 998619 Other support services to agriculture. raw material or other similar products or agricultural produce. hunting. cleaning. fumigating. for food. (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use. pruning. 18 998712 Maintenance and repair services of office and accounting machinery 18 998713 Maintenance and repair services of computers and peripheral equipment 18 998714 Maintenance and repair services of transport machinery and equipment 18 998715 Maintenance and repair services of electrical household appliances 18 15 of 26 28/07/2017 09:55 . cutting. 18 998732 Installation services of industrial. clocks and jewellery 18 998723 Repair services of garments and household textiles 18 64 Share 998724 This Repair services of furniture 18 998725 Repair services of bicycles 18 998726 Maintenance and repair services of musical instruments 18 998727 Repair services for photographic equipment and cameras 18 998729 45 Maintenance and repair services of other goods n. (b) Textile yarns (other than of man-made fibres) and 5 textile fabrics. precious and semi-precious stones.in/s/sac-codes-gst-rates-for-services 998716 Maintenance and repair services of telecommunication equipments and apparatus 18 998717 Maintenance and repair services of commercial and industrial machinery. Cooperation and Nil Farmer’s Welfare by way of cold chain knowledge dissemination.(a) Printing of newspapers. 18 9988 Services by way of slaughtering of animals. manufacturing and service industry machinery and equipment.Chapter 99 https://cleartax. Nil 9988 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture.c. 18 998821 Textile manufacturing services 18 998822 Wearing apparel manufacturing services 18 998823 Leather and leather product manufacturing services 18 998831 Wood and wood product manufacturing services 18 998832 Paper and paper product manufacturing services 18 998841 Coke and refined petroleum product manufacturing services 18 998842 Chemical product manufacturing services 18 16 of 26 28/07/2017 09:55 . (e) Processing of hides.e. skins and leather falling under Chapter 41 of HSN. 18 998735 Installation services of professional medical machinery and equipment.c.SAC Codes & GST Rates for Services . (c) Cut and polished diamonds.e. 18 998736 Installation services of electrical machinery and apparatus n.c. and precision and optical instruments. except machinery and equipment. or plain and studded jewellery of gold and other precious metals. 9988 Services by way of job work in relation to.e. 18 998739 Installation services of other goods n.c. 18 19 998733 Installation services of office and accounting machinery and computers 18 998734 Installation services of radio. television and communications equipment and apparatus. 998811 Meat processing services 18 998812 Fish processing services 18 998813 Fruit and vegetables processing services 18 998814 Vegetable and animal oil and fat manufacturing services 18 998815 Dairy product manufacturing services 18 998816 Other food product manufacturing services 18 998817 Prepared animal feeds manufacturing services 18 998818 Beverage manufacturing services 18 998819 Tobacco manufacturing services n. 18 998718 Maintenance and repair services of elevators and escalators 18 998719 Maintenance and repair services of other machinery and equipments 18 998721 Repair services of footwear and leather goods 18 998722 Repair services of watches.e. journals and periodicals. falling under Chapter of HSN. 18 998731 Installation services of fabricated metal products. (d) Printing of books (including Braille books). respectively.e. 18 998877 45 Special-purpose machinery manufacturing services 18 998881 Motor vehicle and trailer manufacturing services 18 998882 Other transport equipment manufacturing services 18 19 998891 Furniture manufacturing services 18 998892 Jewellery manufacturing services 18 998893 Imitation jewellery manufacturing services 18 998894 Musical instrument manufacturing services 18 998895 Sports goods manufacturing services 18 998896 Game and toy manufacturing services 18 998897 Medical and dental instrument and supply manufacturing services 18 998898 Other manufacturing services n.e. under the Group Insurance Schemes of the Central Government. (b) renting of precincts of a religious place meant for Nil general public. 2013 (23 of 2013). on a fee or contract basis 18 998920 Moulding. reservoir and steam generator manufacturing services 18 998872 Weapon and ammunition manufacturing services 18 64 Share 998873 This Other fabricated metal product manufacturing and metal treatment services 18 998874 Computer. and the like where charges are 10. extruding and similar plastic manufacturing services 18 998931 Iron and steel casting services 18 998932 Non-ferrous metal casting services 18 998933 Metal forging. (ii) renting of premises. on a fee or contract basis 18 998912 Printing and reproduction services of recorded media.000 rupees or more per day. 9991 Services of life insurance business provided or agreed to be provided by the Army.c. (iii) renting of shops or other spaces for business or commerce where charges are 10. on a fee or contract basis 18 998942 Non-metal waste and scrap recovery (recycling) services. Naval and Air Force Group Insurance Nil Funds to members of the Army. tank. kalyanmandapam or open area. stamping. pressing. 18 998911 Publishing..SAC Codes & GST Rates for Services . roll forming and powder metallurgy services 18 998941 Metal waste and scrap recovery (recycling) services.in/s/sac-codes-gst-rates-for-services 998843 Pharmaceutical product manufacturing services 18 998851 Rubber and plastic product manufacturing services 18 998852 Plastic product manufacturing services 18 998853 Other non-metallic mineral product manufacturing services 18 998860 Basic metal manufacturing services 18 998871 Structural metal product. 17 of 26 28/07/2017 09:55 .000 rupees or more per month. Navy and Air Force. 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Nil Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act. 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to.c.(i) renting of rooms where charges are 10. community halls.Chapter 99 https://cleartax.000 rupees or more per day. on a fee or contract basis 18 999 Services by a person by way of.(a) conduct of any religious ceremony. pressing. electronic and optical product manufacturing services 18 998875 Electrical equipment manufacturing services 18 998876 General-purpose machinery manufacturing services n. owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act. stamping. 9991 Services provided by the Central Government. Union territory. (e) Group Personal Accident Policy for Self-Employed Women. Union territory or local authority by way of issuance of Nil passport. (o) Coconut Palm Insurance 64 Scheme. 9991 Services provided by the Central Government. (g) premia collected on export credit insurance. safety check or certification relating to protection or safety of workers. respectively. (ii) any person other than a business entity. (f) Agricultural Pumpset and Failed Well Insurance. State Government. on payment of licence fee or spectrum user charges. (e) Pradhan Mantri Jeevan JyotiBimaYojana. (l) Central Sector Scheme on Cattle Insurance. (c) Scheme for Insurance of Tribals. 9991 Services provided by the Central Government. State Government.SAC Codes & GST Rates for Services . (b) testing. Union territory or local authority by way of allowing a Nil business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April. (m) Universal Health Insurance Scheme. approved by the Government of India and implemented by the Ministry of Agriculture. (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme.Chapter 99 https://cleartax. or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. 9991 45 Services by way of collection of contribution under the Atal Pension Yojana. (d) Varishtha Pension BimaYojana. (q) Niramaya Health Insurance Scheme implemented by the Trust Share This constituted under the provisions of the National Trust for the Welfare of Persons with Autism. State Government. (b) Aam Aadmi Bima Nil Yojana.in/s/sac-codes-gst-rates-for-services 9991 Services of life insurance business provided or agreed to be provided by the Army. 1999 (44 of 1999). (d) Janata Personal Accident Policy and Gramin Accident Policy. in full upfront or in installments. by way of legal services to. or (c) business facilitator or a business correspondent to an insurance company in a rural area. driving licence. fibre. Union territory or local authority by way of assignment of Nil right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals. (k) Pilot Scheme on Seed Crop Insurance. or (ii) a business entity with an Nil aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. (c) a senior advocate by way of legal services to. Mental Retardation and Multiple Disabilities Act. (f) Pradhan Mantri Jan DhanYogana.(i) an advocate or partnership firm of advocates providing legal services. 2016: Provided that the exemption shall apply only to tax payable on one time charge payable. or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year. under bilateral arrangement. Union territory or local authority by way oftt (a) registration Nil required under any law for the time being in force. including fire license. Union territory or local authority by way of assignment of Nil right to use any natural resource where such right to use was assigned by the Central Government. (b) any person as an intermediary to a business facilitator or a 19 business correspondent with respect to services mentioned in entry (a). required under any law for the time being in force. 9991 Services provided by the Central Government. 9991 Services provided to the Central Government. for assignment of right to use such natural resource. birth certificate or death certificate. Union territory under any insurance scheme for which total Nil premium is paid by the Central Government. Union territory or local authority before the 1st April. 18 of 26 28/07/2017 09:55 . the Nil Government of India. 9991 Services of life insurance business provided under following schemes. Nil 9991 Services by way of collection of contribution under any pension scheme of the State Governments. State Government. as the case may be. (p) Pradhan Mantri Suraksha BimaYojna. except the rearing of horses. State Government. Union territory or local authority under such contract. 9991 Services provided by the Central Government.(a) Janashree Bima Yojana. (g) Pradhan Mantri Vaya Vandan Yojana. under the Group Insurance Schemes of the Central Government. visa. Union territory or local authority by way of tolerating Nil non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government. Nil 9991 Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking Nil company with respect to accounts in its rural area branch. fuel. having maximum amount of cover of fifty thousand rupees. (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana). (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate. (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority. 9991 Services provided by the Central Government. 9991 Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme. consumers or public at large. calibration. State Government. 2016. 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs. (i) Jan Arogya Bima Policy. (n) Rashtriya Swasthya Bima Yojana. for food. State Government. 9991 Services provided by. Naval and Air Force Group Insurance Nil Funds to members of the Army. Navy and Air Force. Cerebral Palsy. State Government.(a) an arbitral tribunal to – (i) any person other than a business entity. (b) Cattle Insurance Nil under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme). Union territory by way of deputing officers after office Nil hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. State Government. State Government. State Government.(i) any person other than a business entity. 9991 Services provided by the Central Government. raw material or other similar products. in relation to. (b) a Sector Nil Skill Council approved by the National Skill Development Corporation. (b) another recognised sports body.(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management. _ (a) the National Skill Development Corporation set up by the Government of India. or (iii) any other Scheme implemented by the National Skill Development Corporation. 9992 Services provided to a recognised sports body by. 19 of 26 28/07/2017 09:55 . 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training.. umpire.SAC Codes & GST Rates for Services . 9992 Services provided . State Government. maternity or temporary disablement benefit schemes. 18 999121 Public administrative services related to external affairs.(i) the National Skill Development Programme implemented by the National Skill Development Corporation. (b) fellow programme in Management. Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. diplomatic and consular services abroad.(i) transportation of students. 18 999129 Public administrative services related to other public order and safety affairs n. 999113 64 Public administrative services related to the more efficient operation of business. (ii) catering. 18 999132 Administrative services related to government employee pension schemes. or (iii) any other Scheme implemented by the National Skill Development Corporation. except Executive Development Programme: .Chapter 99 https://cleartax. including any mid-day meals scheme sponsored by the Central Government. cultural and other social services. 18 excluding social security service. or conduct of examination by. State Government or Union territory. (b) to an educational institution.c. faculty and staff. 18 999131 Administrative services related to sickness. by way Nil of.(a) an individual as a player. 18 999122 Services related to foreign economic aid 18 999123 Services related to foreign military aid 18 45 999124 Military defence services 18 999125 Civil defence services 18 999126 Police and fire protection services 18 19 999127 Public administrative services related to law courts 18 999128 Administrative services related to the detention or rehabilitation of criminals. (b) a Sector Nil Skill Council approved by the National Skill Development Corporation. 9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Nil Kaushalya Yojana implemented by the Ministry of Rural Development. (iv) services relating to admission to. upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Union territory administration. 9992 Services provided to the Central Government. 18 other than for government employees 999133 Administrative services related to unemployment compensation benefit schemes 18 999134 Administrative services related to family and child allowance programmes 18 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture. referee. or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme. (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council.in/s/sac-codes-gst-rates-for-services 9991 Any services provided by. in relation to. such institution.e. (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council. to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management. Union territory administration under any training Nil programme for which total expenditure is borne by the Central Government. 9992 Any services provided by.c. to their students.(a) by an educational institution to its students. (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation. old-age disability or survivors' benefit schemes. 9992 Services provided by the Indian Institutes of Management. as per the guidelines of the Central Government.e. (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation. State Government. 18 Share This 999119 Other administrative services of the government n.(i) the National Skill Development Programme implemented by the National Skill Development Corporation. or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme. (c) five year integrated programme in Management. Nil by way of the following educational programmes. 999111 Overall Government public services 18 999112 Public administrative services related to the provision of educational. (iii) security or cleaning or house-keeping services performed in such educational institution. faculty and staff. Cooperation and Nil Farmer’s Welfare by way of cold chain knowledge dissemination. coach or team manager for participation in a sporting event organised by a recognized sports body. _ (a) the National Skill Development Corporation set up by the Government of India. Ministry of Skill Development and Nil Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. health care. (a) health care services by a clinical establishment. 18 999241 Higher education services.in/s/sac-codes-gst-rates-for-services 999210 Pre-primary education services 18 999220 Primary education services 18 999231 Secondary education services. 9993 Services by way of.e. 999311 Inpatient services 18 999312 Medical and dental services 18 999313 Childbirth and related services 18 999314 Nursing and Physiotherapeutic services 18 999315 Ambulance services Nil 999316 Medical Laboratory and Diagnostic-imaging services 18 999317 Blood. urinal or toilets. Nil 20 of 26 28/07/2017 09:55 . 18 999351 Child day-care services 18 999352 Guidance and counseling services n. Nil (b) services provided by way of transportation of a patient in an ambulance. 9994 Services by way of public conveniences such as provision of facilities of bathroom. 18 999295 services involving conduct of examination for admission to educational institutions 18 19 999299 Other Educational support services 18 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such Nil preservation. lavatories. vocational 18 64 Share 999249 This Other higher education services 18 999259 Specialised education services 18 999291 Cultural education services 18 999292 Sports and recreation education services 18 999293 45 Commercial training and coaching services 18 999294 Other education and training services n.c. technical and vocational.e. general 18 999232 Secondary education services.e.e.Chapter 99 https://cleartax.c. acupuncture etc. an authorised medical practitioner or paramedics. related to children 18 999353 Welfare services without accommodation 18 999359 Other social services without accommodation n. 18 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of Nil treatment or disposal of bio-medical waste or the processes incidental thereto. general 18 999242 Higher education services. mental health illnesses or substance abuse 18 999334 Other social services with accommodation for adults 18 999341 Vocational rehabilitation services 18 999349 Other social services without accommodation for the elderly and disabled n. sperm and organ bank services 18 999319 Other human health services including homeopathy. other than those specified in (a) above. mental health illnesses or substance abuse 18 999332 Other social services with accommodation for children 18 999333 Residential care services for adults suffering from mental retardation.c. technical 18 999243 Higher education services.SAC Codes & GST Rates for Services . washrooms. naturopathy. unani.c. ayurveda. 18 999321 Residential health-care services other than by hospitals 18 999322 Residential care services for the elderly and persons with disabilities 18 999331 Residential care services for children suffering from mental retardation. or (b) dance. (b) and (c) above. 18 9996 Services provided to a recognised sports body by.c.Chapter 99 https://cleartax. 18 999431 Waste preparation. to its own Nil members by way of reimbursement of charges or share of contribution – (a) as a trade union. 21 of 26 28/07/2017 09:55 . 18 999490 Other environmental protection services n. Nil 9996 Services by way of training or coaching in recreational activities relating to: (a) arts or culture.c. consolidation and storage services 18 64 Share 999432 This Hazardous waste treatment and disposal services 18 999433 Non-hazardous waste treatment and disposal services 18 999441 Site remediation and clean-up services 18 999442 Containment. (b) another recognised sports body. (c) recognised sporting event. if the Nil consideration charged for such performance is not more than 1. wildlife sanctuary. residential 18 999424 General waste collection services. coach or team manager for Nil participation in a sporting event organised by a recognized sports body. 18 9995 Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force. referee. (b) award Nil function. dance. musical performance or any sporting event other than a recognised sporting event. control and monitoring services and other site remediation services 18 999443 45 Building remediation services 18 999449 Other remediation services n. (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax. 9996 Services by an artist by way of a performance in folk or classical art forms of. national park.in/s/sac-codes-gst-rates-for-services 999411 Sewerage and sewage treatment services 18 999412 Septic tank emptying and cleaning services 18 999421 Collection services of hazardous waste 18 999422 Collection services of non-hazardous recyclable materials 18 999423 General waste collection services.SAC Codes & GST Rates for Services .e.000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. or (c) up to an amount of 5000 rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.50. or (c) theatre. where the consideration for admission is not more than Rs 250 per person as referred to in (a).c.e. 18 999451 Sweeping and snow removal services 18 19 999459 Other sanitation services n. 9996 Services by way of admission to a museum.(a) an individual as a player. concert. other n. tiger reserve or zoo. 999511 Services furnished by business and employers organizations 18 999512 Services furnished by professional organizations 18 999520 Services furnished by trade unions 18 999591 Religious services 18 999592 Services furnished by political organizations 18 999593 Services furnished by human rights organizations 18 999594 Cultural and recreational associations 18 999595 Services furnished by environmental advocacy groups 18 999596 Services provided by youth associations 18 999597 Other civic and social organizations 18 999598 Home owners associations 18 999599 Services provided by other membership organizations n.(a) music.e. or (b) sports by charitable Nil entities registered under section 12AA of the Income-tax Act. pageant. 9996 Services by way of right to admission to.e.(a) circus.e. or theatrical performance including drama or ballet.c.c. umpire. ballet.in/s/sac-codes-gst-rates-for-services 9996 Services by way of admission or access to circus. theatrical performance. singers.e.c 18 999721 Hairdressing and barbers services 18 22 of 26 28/07/2017 09:55 . TV personalities. go-carting. theme parks. Indian classical dance including folk dance. zoological and nature reserve services 18 999651 Sports and recreational sports event promotion and organization services 18 999652 Sports and recreational sports facility operation services 18 999659 Other sports and recreational sports services n. composers. sculptors and other artists. any sporting event such as Indian Premier League and the like 9996 Services provided by a race club by way of totalisator or a license to bookmaker in such club 28 9996 Gambling 28 64 999611 Share Sound recording services 18 This 999612 Motion picture. drama 18 9996 Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or 18 less. composers and other artists except performing artists. videotape. 18 9997 Services provided by the Central Government.e. musicians. independent models 18 etc 999632 Services of authors.e. 9996 Services by way of admission to entertainment events or access to amusement facilities including exhibition of 28 cinematograph films. merry-go rounds.c. race-course. casinos. cleaning and dyeing services n. Union territory or local authority by way of tolerating Nil non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government. State Government. State Government.c. joy rides. television and radio programme production services 18 999613 Audiovisual post-production services 18 999614 Motion picture. painters and sculptors 18 999641 Museum and preservation services of historical sites and buildings 18 999642 Botanical.e.SAC Codes & GST Rates for Services . readers.c. 999711 Coin-operated laundry services 18 999712 Dry-cleaning services (including fur product cleaning services) 18 999713 Other textile cleaning services 18 999714 Pressing services 18 999715 Dyeing and colouring services 18 999719 Other washing. Union territory or local authority under such contract. 18 999661 Services of athletes 18 999662 Support services related to sports and recreation 18 999691 Amusement park and similar attraction services 18 999692 Gambling and betting services including similar online services 18 999693 Coin-operated amusement machine services 18 999694 Lottery services 18 999699 Other recreation and amusement services n. 18 999631 Services of performing artists including actors. dancers. water parks. except performing artists 18 999633 Original works of authors. videotape and television programme distribution services 18 999615 Motion picture projection services 18 45 999621 Performing arts event promotion and organization services 18 999622 Performing arts event production and presentation services 18 999623 Performing arts facility operation services 18 19 999629 Other performing arts and live entertainment services n.Chapter 99 https://cleartax. 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