SAC code list with GST rates

Heading 9954: Construction services (1.5%, 5%, 7.5% or 18%)

• SAC 995411: Construction services of single dwelling or multi dwelling or multi-storied residential buildings (1.5%, 7.5% or 18%)
• SAC 995412: Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like (18%)
• SAC 995413: Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings (18%)
• SAC 995414: 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 (7.5% or 18%)
• SAC 995415: 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 (18%)
• SAC 995416: Construction services of other buildings nowhere else classified (18%)
• SAC 995417: 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 (code listed separately in the GST master) (7.5% or 18%)
• SAC 995418: 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 Act, 2017 (5%)
• SAC 995419: Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above (18%)
• SAC 995421: General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels (18%)
• SAC 995422: General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks (18%)
• SAC 995423: General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works (18%)
• SAC 995424: General construction services of local water and sewage pipelines, electricity and communication cables and related works (18%)
• SAC 995425: General construction services of mines and industrial plants (18%)
• SAC 995426: General Construction services of Power Plants and its related infrastructure (18%)
• SAC 995427: General construction services of outdoor sport and recreation facilities (18%)
• SAC 995428: General construction services of other civil engineering works nowhere else classified (18%)
• SAC 995429: Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above (18%)
• SAC 995431: Demolition services (18%)
• SAC 995432: 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 (18%)
• SAC 995433: Excavating and earthmoving services (18%)
• SAC 995434: Water well drilling services and septic system installation services (18%)
• SAC 995435: Other site preparation services nowhere else classified (18%)
• SAC 995439: Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above (18%)
• SAC 995441: Installation, assembly and erection services of prefabricated buildings (18%)
• SAC 995442: Installation, assembly and erection services of other prefabricated structures and constructions (18%)
• SAC 995443: Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) (18%)
• SAC 995444: Other assembly and erection services nowhere else classified (18%)
• SAC 995449: Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above (18%)
• SAC 995451: Pile driving and foundation services (18%)
• SAC 995452: Building framing and roof framing services (18%)
• SAC 995453: Roofing and waterproofing services (18%)
• SAC 995454: Concrete services (18%)
• SAC 995455: Structural steel erection services (18%)
• SAC 995456: Masonry services (18%)
• SAC 995457: Scaffolding services (18%)
• SAC 995458: Other special trade construction services nowhere else classified (18%)
• SAC 995459: Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above (18%)
• SAC 995461: Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services (18%)
• SAC 995462: Water plumbing and drain laying services (18%)
• SAC 995463: Heating, ventilation and air conditioning equipment installation services (18%)
• SAC 995464: Gas fitting installation services (18%)
• SAC 995465: Insulation services (18%)
• SAC 995466: Lift and escalator installation services (18%)
• SAC 995468: Other installation services nowhere else classified (18%)
• SAC 995469: Services involving repair, alterations, additions, replacements, maintenance of the installations covered above (18%)
• SAC 995471: Glazing services (18%)
• SAC 995472: Plastering services (18%)
• SAC 995473: Painting services (18%)
• SAC 995474: Floor and wall tiling services (18%)
• SAC 995475: Other floor laying, wall covering and wall papering services (18%)
• SAC 995476: Joinery and carpentry services (18%)
• SAC 995477: Fencing and railing services (18%)
• SAC 995478: Other building completion and finishing services nowhere else classified (18%)
• SAC 995479: Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above (18%)

Heading 9961: Services in wholesale trade (18%)

• SAC 996111: Services provided for a fee or commission or on contract basis on wholesale trade (18%)

Heading 9962: Services in retail trade (18%)

• SAC 996211: Services provided for a fee or commission or on contract basis on retail trade (18%)

Heading 9963: Accommodation, food and beverage services (5% or 18%)

• SAC 996311: Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like (5% or 18%)
• SAC 996312: Camp site services (5% or 18%)
• SAC 996313: Recreational and vacation camp services (5% or 18%)
• SAC 996321: Room or unit accommodation services for students in student residences (5% or 18%)
• SAC 996322: Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like (5% or 18%)
• SAC 996329: Other room or unit accommodation services nowhere else classified (5% or 18%)
• SAC 996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food (5% or 18%)
• SAC 996332: Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food (5% or 18%)
• SAC 996333: Services provided in canteen and other similar establishments (5% or 18%)
• SAC 996334: Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions (5% or 18%)
• SAC 996335: Catering services in trains, flights and the like (5% or 18%)
• SAC 996336: Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators (18%)
• SAC 996337: Other contract food services (5% or 18%)
• SAC 996339: Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified (5% or 18%)

Heading 9964: Passenger transport services (5% or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 996411: Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles (5% or 18%)
• SAC 996412: Taxi services including radio taxi and other similar services (5% or 18%)
• SAC 996413: Non-scheduled local bus and coach charter services (5% or 18%)
• SAC 996414: Other land transportation services of passengers (5% or 18%)
• SAC 996415: Local water transport services of passengers by ferries, cruises and the like (18%)
• SAC 996416: Sightseeing transportation services by rail, land, water and air (5% or 18%)
• SAC 996417: Transport services of passengers by ropeways (5%)
• SAC 996418: Sightseeing transportation services by rail or road (5% or 18%)
• SAC 996419: Other local transportation services of passengers nowhere else classified (5% or 18%)
• SAC 996421: Long-distance transport services of passengers through rail network by railways, metro and the like (5% or 18%)
• SAC 996422: Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like (5% or 18%)
• SAC 996423: Taxi services including radio taxi and other similar services (5% or 18%)
• SAC 996424: Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like (18%)
• SAC 996425: Domestic/ international scheduled air transport services of passengers (5% or 18%)
• SAC 996426: Domestic/ international non-scheduled air transport services of passengers (5% or 18%)
• SAC 996427: Space transport services of passengers (18%)
• SAC 996429: Other long-distance transportation services of passengers nowhere else classified (18%)
• SAC 996431: Long-distance transport service of passengers through rail network by railways (5% or 18%)
• SAC 996432: Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like (5% or 18%)
• SAC 996433: Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like (5% or 18%)
• SAC 996434: Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi (5% or 18%)
• SAC 996439: Other long distance transport service of passengers by land nowhere else specified (5% or 18%)
• SAC 996441: Coastal water transport service of passengers by ferries and the like (18%)
• SAC 996442: Coastal water transport service of passengers by cruise ships and the like (18%)
• SAC 996443: Inland water transport service of passengers by ferries and the like (18%)
• SAC 996444: Inland water transport service of passengers by cruise ships and the like (18%)
• SAC 996445: International water transport services of passengers by ferries, cruise ships and the like (18%)
• SAC 996449: Other long distance transport service of passengers by water nowhere else specified (18%)
• SAC 996451: Domestic scheduled air transport service of passengers in economy class (5%)
• SAC 996452: Domestic scheduled air transport service of passengers in other than economy class (18%)
• SAC 996453: Domestic non-scheduled air transport service of passengers (5% or 18%)
• SAC 996454: International scheduled air transport service of passengers in economy class (5%)
• SAC 996455: International scheduled air transport service of passengers in other than economy class (18%)
• SAC 996456: International non-scheduled air transport service of passengers (5% or 18%)
• SAC 996459: Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers (18%)

Heading 9965: Goods Transport Services (5% or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 996511: 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 (5% or 18%)
• SAC 996512: Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like (5% or 18%)
• SAC 996513: Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline (5% or 18%)
• SAC 996514: Transport services via pipeline of other chemicals, coal slurry and of other goods (18%)
• SAC 996515: Moving services of household goods, office equipment and furniture (5% or 18%)
• SAC 996516: 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 (18%)
• SAC 996517: 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 (5% or 18%)
• SAC 996518: Transport of goods by ropeways (5%)
• SAC 996519: Other land transport services of goods nowhere else classified (18%)
• SAC 996521: Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like (5%)
• SAC 996522: Inland water transport services of goods by refrigerator vessels, tankers and other vessels (5%)
• SAC 996523: International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like (5%)
• SAC 996531: Air transport services of letters and parcels and other goods (18%)
• SAC 996532: Space transport services of freight (18%)
• SAC 996540: Multimodal Transport of goods from a place in India to another place in India (5% or 18%)
• SAC 996541: Multimodal Transport of goods from a place in India to another place in India (5% or 18%)

Heading 9966: Rental services of transport vehicles with operators (5% or 18%)

• SAC 996601: Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, operator (5% or 18%)
• SAC 996602: Rental services of water vessels including passenger vessels, freight vessels and the like operator (5% or 18%)
• SAC 996603: Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator (18%)
• SAC 996604: Rental services of passenger vessels with operator (18%)
• SAC 996605: Rental services of goods vessels with operator (5% or 18%)
• SAC 996606: Rental service of passenger aircraft with operator (18%)
• SAC 996607: Rental service of goods aircraft with operator (18%)
• SAC 996609: Rental services of other transport vehicles nowhere else classified operator (18%)

Heading 9967: Supporting services in transport (5% or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 996711: Container handling services (18%)
• SAC 996712: Customs House Agent services (18%)
• SAC 996713: Clearing and forwarding services (18%)
• SAC 996719: Other cargo and baggage handling services (18%)
• SAC 996721: Refrigerated storage services (18%)
• SAC 996722: Bulk liquid or gas storage services (18%)
• SAC 996729: Other storage and warehousing services (18%)
• SAC 996731: Railway pushing or towing services (18%)
• SAC 996739: Other supporting services for railway transport nowhere else classified (18%)
• SAC 996741: Bus station services (18%)
• SAC 996742: Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services (18%)
• SAC 996743: Parking lot services (18%)
• SAC 996744: Towing services for commercial and private vehicles (18%)
• SAC 996749: Other supporting services for road transport nowhere else classified (18%)
• SAC 996751: Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like (18%)
• SAC 996752: Pilotage and berthing services (18%)
• SAC 996753: Vessel salvage and refloating services (18%)
• SAC 996754: Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts (5% or 18%)
• SAC 996759: Other supporting services for water transport nowhere else classified (18%)
• SAC 996761: Airport operation services (excluding cargo handling) (18%)
• SAC 996762: Air traffic control services (18%)
• SAC 996763: Other supporting services for air transport (18%)
• SAC 996764: Supporting services for space transport (18%)
• SAC 996768: Other supporting services for air transport (18%)
• SAC 996769: Supporting services for space transport (18%)
• SAC 996791: Goods transport agency services for road transport (5% or 18%)
• SAC 996792: Goods transport agency services for other modes of transport (5% or 18%)
• SAC 996793: Other goods transport services (18%)
• SAC 996799: Other supporting transport services nowhere else classified (18%)

Heading 9968: Postal and courier services (18%)

• SAC 996811: Postal services including post office counter services, mail box rental services (18%)
• SAC 996812: Courier services (18%)
• SAC 996813: Local delivery services (18%)
• SAC 996819: Other Delivery Services nowhere else classified (18%)

Heading 9969: Electricity, gas, water and other distribution services (18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 996911: Electricity transmission services (18%)
• SAC 996912: Electricity distribution services (18%)
• SAC 996913: Gas distribution services (18%)
• SAC 996921: Water distribution services (18%)
• SAC 996922: Services involving distribution of steam, hot water and air conditioning supply and the like (18%)
• SAC 996929: Other similar services (18%)

Heading 9971: Financial and related services (nil, 5% or 18%)

From 22.09.2025 life and health insurance for an individual (or an individual and family), and its reinsurance, is exempt under Notification 12/2017-Central Tax (Rate), S. Nos. 36C to 36E, inserted by Notification 16/2025-Central Tax (Rate). Other exemptions in that notification also cover several banking and financial services; check it before charging GST.

• SAC 997111: Central banking services (18%)
• SAC 997112: Deposit services (18%)
• SAC 997113: Credit-granting services including stand-by commitment, guarantees and securities (18%)
• SAC 997114: Financial leasing services (18%)
• SAC 997115: 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 (rate on the goods)
• SAC 997116: Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (rate on the goods)
• SAC 997119: Other financial services (except investment banking, insurance services and Pension services) (18%)
• SAC 997120: Investment banking services (18%)
• SAC 997131: Pension services (18%)
• SAC 997132: Life insurance services (excluding reinsurance services) (nil or 18%)
• SAC 997133: Accident and health insurance services (nil or 18%)
• SAC 997134: Motor vehicle insurance services (5% or 18%)
• SAC 997135: Marine, aviation, and other transport insurance services (18%)
• SAC 997136: Freight insurance services and travel insurance services (18%)
• SAC 997137: Other property insurance services (18%)
• SAC 997138: Freight insurance services and travel insurance services (18%)
• SAC 997139: Other non-life insurance services (excluding reinsurance services) (18%)
• SAC 997141: Life reinsurance services (nil or 18%)
• SAC 997142: Accident and health reinsurance services (nil or 18%)
• SAC 997143: Motor vehicle reinsurance services (18%)
• SAC 997144: Marine, aviation and other transport reinsurance services (18%)
• SAC 997145: Freight reinsurance services (18%)
• SAC 997146: Other property reinsurance services (18%)
• SAC 997147: Other property reinsurance services (18%)
• SAC 997149: Other non-life reinsurance services (18%)
• SAC 997151: Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services (18%)
• SAC 997152: Brokerage and related securities and commodities services including commodity exchange services (18%)
• SAC 997153: Portfolio management services except pension funds (18%)
• SAC 997154: Trust and custody services (18%)
• SAC 997155: Services related to the administration of financial markets (18%)
• SAC 997156: Financial consultancy services (18%)
• SAC 997157: Foreign exchange services (18%)
• SAC 997158: Financial transactions processing and clearing house services (18%)
• SAC 997159: Other services auxiliary to financial services (18%)
• SAC 997161: Services auxiliary to insurance and pensions (18%)
• SAC 997162: Insurance claims adjustment services (18%)
• SAC 997163: Actuarial services (18%)
• SAC 997164: Pension fund management services (18%)
• SAC 997169: Other services auxiliary to insurance and pensions (18%)
• SAC 997171: Services of holding equity of subsidiary companies (18%)
• SAC 997172: Services of holding securities and other assets of trusts and funds and similar financial entities (18%)

Heading 9972: Real estate services (18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 997211: Rental or leasing services involving own or leased residential property (18%)
• SAC 997212: Rental or leasing services involving own or leased non-residential property (18%)
• SAC 997213: Trade services of buildings (18%)
• SAC 997214: Trade services of time-share properties (18%)
• SAC 997215: Trade services of vacant and subdivided land (18%)
• SAC 997219: Other real estate services involving owned or leased property (18%)
• SAC 997221: Property management services on a fee or commission basis or on contract basis (18%)
• SAC 997222: Building sales on a fee or commission basis or on contract basis (18%)
• SAC 997223: Land sales on a fee or commission basis or on contract basis (18%)
• SAC 997224: Real estate appraisal services on a fee or commission basis or on contract basis (18%)
• SAC 997229: Other real estate services on a fee or commission basis or on contract basis (18%)
• SAC 997231: Services by way of grant of development rights, FSI or additional FSI (18%)

Heading 9973: Leasing or rental services without operator (18%)

• SAC 997311: Leasing or rental services concerning transport equipments including containers, without operator (rate on the goods)
• SAC 997312: Leasing or rental services concerning agricultural machinery and equipment without operator (rate on the goods)
• SAC 997313: Leasing or rental services concerning construction machinery and equipment without operator (rate on the goods)
• SAC 997314: Leasing or rental services concerning office machinery and equipment (except computers) without operator (rate on the goods)
• SAC 997315: Leasing or rental services concerning computers without operators (rate on the goods)
• SAC 997316: Leasing or rental services concerning telecommunications equipment without operator (rate on the goods)
• SAC 997317: Leasing or rental services concerning other machinery and equipment without operator (rate on the goods)
• SAC 997318: 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 (rate on the goods)
• SAC 997319: Leasing or rental services concerning other machinery and equipments without operator (rate on the goods)
• SAC 997321: Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) (rate on the goods)
• SAC 997322: Leasing or rental services concerning video tapes and disks (home entertainment equipment) (rate on the goods)
• SAC 997323: Leasing or rental services concerning furniture and other household appliances (rate on the goods)
• SAC 997324: Leasing or rental services concerning pleasure and leisure equipment (rate on the goods)
• SAC 997325: Leasing or rental services concerning household linen (rate on the goods)
• SAC 997326: Leasing or rental services concerning textiles, clothing and footwear (rate on the goods)
• SAC 997327: Leasing or rental services concerning do-it-yourself machinery and equipment (rate on the goods)
• SAC 997328: 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 (rate on the goods)
• SAC 997329: Leasing or rental services concerning other goods (rate on the goods)
• SAC 997331: Licensing services for the right to use computer software and databases (18%)
• SAC 997332: Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like (18%)
• SAC 997333: Licensing services for the right to reproduce original art works (18%)
• SAC 997334: Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals (18%)
• SAC 997335: Licensing services for the right to use research and development products (18%)
• SAC 997336: Licensing services for the right to use trademarks and franchises (18%)
• SAC 997337: Licensing services for the right to use minerals including its exploration and evaluation (18%)
• SAC 997338: Licensing services for right to use other natural resources including telecommunication spectrum (18%)
• SAC 997339: Licensing services for the right to use other intellectual property products and other resources nowhere else classified (18%)

Heading 9981: Research and development services (18%)

• SAC 998111: Research and experimental development services in natural sciences (18%)
• SAC 998112: Research and experimental development services in engineering and technology (18%)
• SAC 998113: Research and experimental development services in medical sciences and pharmacy (18%)
• SAC 998114: Research and experimental development services in agricultural sciences (18%)
• SAC 998121: Research and experimental development services in social sciences (18%)
• SAC 998122: Research and experimental development services in humanities (18%)
• SAC 998130: Interdisciplinary research and experimental development services (18%)
• SAC 998141: Research and development originals in pharmaceuticals (18%)
• SAC 998142: Research and development originals in agriculture (18%)
• SAC 998143: Research and development originals in biotechnology (18%)
• SAC 998144: Research and development originals in computer related sciences (18%)
• SAC 998145: Research and development originals in other fields nowhere else classified (18%)
• SAC 998149: Research and development originals in other fields nowhere else classified (18%)

Heading 9982: Legal and accounting services (18%)

• SAC 998211: Legal advisory and representation services concerning criminal law (18%)
• SAC 998212: Legal advisory and representation services concerning other fields of law (18%)
• SAC 998213: Legal documentation and certification services concerning patents, copyrights and other intellectual property rights (18%)
• SAC 998214: Legal documentation and certification services concerning other documents (18%)
• SAC 998215: Arbitration and conciliation services (18%)
• SAC 998216: Other legal services nowhere else classified (18%)
• SAC 998219: Other legal services nowhere else classified (18%)
• SAC 998221: Financial auditing services (18%)
• SAC 998222: Accounting and bookkeeping services (18%)
• SAC 998223: Payroll services (18%)
• SAC 998224: Other similar services nowhere else classified (18%)
• SAC 998229: Other similar services nowhere else classified (18%)
• SAC 998231: Corporate tax consulting and preparation services (18%)
• SAC 998232: Individual tax preparation and planning services (18%)
• SAC 998239: Other tax consultancy and preparation services (18%)
• SAC 998240: Insolvency and receivership services (18%)

Heading 9983: Other professional, technical and business services (5% or 18%)

• SAC 998311: Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management (18%)
• SAC 998312: Business consulting services including public relations services (18%)
• SAC 998313: Information technology consulting and support services (18%)
• SAC 998314: Information technology design and development services (18%)
• SAC 998315: Hosting and information technology infrastructure provisioning services (18%)
• SAC 998316: Information technology infrastructure and network management services (18%)
• SAC 998319: Other information technology services nowhere else classified (18%)
• SAC 998321: Architectural advisory services (18%)
• SAC 998322: Architectural services for residential building projects (18%)
• SAC 998323: Architectural services for non-residential building projects (18%)
• SAC 998324: Historical restoration architectural services (18%)
• SAC 998325: Urban planning services (18%)
• SAC 998326: Rural land planning services (18%)
• SAC 998327: Project site master planning services (18%)
• SAC 998328: Landscape architectural services and advisory services (18%)
• SAC 998329: Other architectural services, urban and land planning and landscape architectural services (18%)
• SAC 998331: Engineering advisory services (18%)
• SAC 998332: Engineering services for building projects (18%)
• SAC 998333: Engineering services for industrial and manufacturing projects (18%)
• SAC 998334: Engineering services for transportation projects (18%)
• SAC 998335: Engineering services for power projects (18%)
• SAC 998336: Engineering services for telecommunications and broadcasting projects (18%)
• SAC 998337: Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects (18%)
• SAC 998338: Engineering services for other projects nowhere else classified (18%)
• SAC 998339: Project management services for construction projects (18%)
• SAC 998341: Geological and geophysical consulting services (18%)
• SAC 998342: Subsurface surveying services (18%)
• SAC 998343: Mineral exploration and evaluation (18%)
• SAC 998344: Surface surveying and map-making services (18%)
• SAC 998345: Weather forecasting and meteorological services (18%)
• SAC 998346: Technical testing and analysis services (18%)
• SAC 998347: Certification of ships, aircraft, dams, and the like (18%)
• SAC 998348: Certification and authentication of works of art (18%)
• SAC 998349: Other technical and scientific services nowhere else classified (18%)
• SAC 998351: Veterinary services for pet animals (18%)
• SAC 998352: Veterinary services for livestock (18%)
• SAC 998359: Other veterinary services nowhere else classified (18%)
• SAC 998361: Advertising Services (18%)
• SAC 998362: Purchase or sale of advertising space or time, on commission (18%)
• SAC 998363: Sale of advertising space in print media (except on commission) (5%)
• SAC 998364: Sale of television and radio advertising time (18%)
• SAC 998365: Sale of Internet advertising space (18%)
• SAC 998366: Sale of other advertising space or time (except on commission) (18%)
• SAC 998371: Market research services (18%)
• SAC 998372: Public opinion polling services (18%)
• SAC 998381: Portrait photography services (18%)
• SAC 998382: Advertising and related photography services (18%)
• SAC 998383: Event photography and event videography services (18%)
• SAC 998384: Specialty photography services (18%)
• SAC 998385: Restoration and retouching services of photography (18%)
• SAC 998386: Photographic and videographic processing services (18%)
• SAC 998387: Other photography and videography and their processing services nowhere else classified (18%)
• SAC 998389: Other photography and videography and their processing services nowhere else classified (18%)
• SAC 998391: Specialty design services including interior design, fashion design, industrial design and other specialty design services (18%)
• SAC 998392: Design originals (18%)
• SAC 998393: Scientific and technical consulting services (18%)
• SAC 998394: Original compilations of facts or information (18%)
• SAC 998395: Translation and interpretation services (18%)
• SAC 998396: Trademarks and franchises (18%)
• SAC 998397: Sponsorship services and brand promotion services (18%)
• SAC 998398: Sponsorship services and brand promotion services (18%)
• SAC 998399: Other professional, technical and business services nowhere else classified (18%)

Heading 9984: Telecommunications, broadcasting and information supply services (5% or 18%)

• SAC 998411: Carrier services (18%)
• SAC 998412: Fixed telephony services (18%)
• SAC 998413: Mobile telecommunications services (18%)
• SAC 998414: Private network services (18%)
• SAC 998415: Data transmission services (18%)
• SAC 998419: Other telecommunications services including fax services, telex services nowhere else classified (18%)
• SAC 998421: Internet backbone services (18%)
• SAC 998422: Internet access services in wired and wireless mode (18%)
• SAC 998423: Fax, telephony over the Internet (18%)
• SAC 998424: Audio conferencing and video conferencing over the Internet (18%)
• SAC 998429: Other internet telecommunications services nowhere else classified (18%)
• SAC 998431: On-line text based information such as online books, newspapers, periodicals, directories and the like (18%)
• SAC 998432: On-line audio content (18%)
• SAC 998433: On-line video content (18%)
• SAC 998434: Software downloads (18%)
• SAC 998435: Supply consisting only of e-book (5%)
• SAC 998439: Other on-line contents nowhere else classified (18%)
• SAC 998441: News agency services to newspapers and periodicals (18%)
• SAC 998442: Services of independent journalists and press photographers (18%)
• SAC 998443: News agency services to audiovisual media (18%)
• SAC 998451: Library services (18%)
• SAC 998452: Operation services of public archives including digital archives (18%)
• SAC 998453: Operation services of historical archives including digital archives (18%)
• SAC 998461: Radio broadcast originals (18%)
• SAC 998462: Television broadcast originals (18%)
• SAC 998463: Radio channel programmes (18%)
• SAC 998464: Television channel programmes (18%)
• SAC 998465: Broadcasting services (18%)
• SAC 998466: Home programme distribution services (18%)
• SAC 998469: Other broadcasting, programming and programme distribution services (18%)

Heading 9985: Support services (5% or 18%)

• SAC 998511: Executive or retained personnel search services (18%)
• SAC 998512: Permanent placement services, other than executive search services (18%)
• SAC 998513: Contract staffing services (18%)
• SAC 998514: Temporary staffing services (18%)
• SAC 998515: Long-term staffing (pay rolling) services (18%)
• SAC 998516: Temporary staffing-to-permanent placement services (18%)
• SAC 998517: Co-employment staffing services (18%)
• SAC 998519: Other employment and labour supply services nowhere else classified (18%)
• SAC 998521: Investigation services (18%)
• SAC 998522: Security consulting services (18%)
• SAC 998523: Security systems services (18%)
• SAC 998524: Armoured car services (18%)
• SAC 998525: Guard services (18%)
• SAC 998526: Training of guard dogs (18%)
• SAC 998527: Polygraph services (18%)
• SAC 998528: Fingerprinting services (18%)
• SAC 998529: Other security services nowhere else classified (18%)
• SAC 998531: Disinfecting and exterminating services (18%)
• SAC 998532: Window cleaning services (18%)
• SAC 998533: General cleaning services (18%)
• SAC 998534: Specialised cleaning services for reservoirs and tanks (18%)
• SAC 998535: Sterilisation of objects or premises (operating rooms) (18%)
• SAC 998536: Furnace and chimney cleaning services (18%)
• SAC 998537: Exterior cleaning of buildings of all types (18%)
• SAC 998538: Cleaning of transportation equipment (18%)
• SAC 998539: Other cleaning services nowhere else classified (18%)
• SAC 998540: Packaging services of goods for others (18%)
• SAC 998541: Parcel packing and gift wrapping (18%)
• SAC 998542: Coin and currency packing services (18%)
• SAC 998543: Coin and currency packing services (18%)
• SAC 998549: Other packaging services nowhere else classified (18%)
• SAC 998551: Reservation services for transportation (18%)
• SAC 998552: Reservation services for accommodation, cruises and package tours (18%)
• SAC 998553: Reservation services for convention centres, congress centres and exhibition halls (18%)
• SAC 998554: Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services (18%)
• SAC 998555: Tour operator services (5%)
• SAC 998556: Tourist guide services (18%)
• SAC 998557: Tourism promotion and visitor information services (18%)
• SAC 998559: Other travel arrangement and related services nowhere else classified (18%)
• SAC 998591: Credit reporting and rating services (18%)
• SAC 998592: Collection agency services (18%)
• SAC 998593: Telephone-based support services (18%)
• SAC 998594: Combined office administrative services (18%)
• SAC 998595: Specialised office support services such as duplicating services, mailing services, document preparation and the like (18%)
• SAC 998596: Events, Exhibitions, Conventions and trade shows organisation and assistance services (18%)
• SAC 998597: Landscape care and maintenance services (18%)
• SAC 998598: Other information services nowhere else classified (18%)
• SAC 998599: Other support services nowhere else classified (18%)

Heading 9986: Support services to agriculture, hunting, forestry, fishing, mining and utilities (nil or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 998611: Support services to crop production (nil)
• SAC 998612: Animal husbandry services (nil)
• SAC 998613: Support services to hunting (nil)
• SAC 998614: Support services to forestry and logging (nil)
• SAC 998615: Support services to fishing (nil)
• SAC 998619: Other support services to agriculture, hunting, forestry and fishing (nil)
• SAC 998621: Support services to oil and gas extraction (18%)
• SAC 998622: Support services to other mining nowhere else classified (18%)
• SAC 998631: Support services to electricity transmission and distribution (18%)
• SAC 998632: Support services to gas distribution (18%)
• SAC 998633: Support services to water distribution (18%)
• SAC 998634: Support services to Distribution services of steam, hot water and air-conditioning supply (18%)
• SAC 998635: Other support services to electricity, gas and water distribution (18%)

Heading 9987: Maintenance, repair and installation (except construction) services (5% or 18%)

• SAC 998711: Maintenance and repair services of fabricated metal products, except machinery and equipment (18%)
• SAC 998712: Maintenance and repair services of office and accounting machinery (18%)
• SAC 998713: Maintenance and repair services of computers and peripheral equipment (18%)
• SAC 998714: Maintenance and repair services of transport machinery and equipment (5% or 18%)
• SAC 998715: Maintenance and repair services of electrical household appliances (18%)
• SAC 998716: Maintenance and repair services of telecommunication equipments and apparatus (18%)
• SAC 998717: Maintenance and repair services of commercial and industrial machinery (18%)
• SAC 998718: Maintenance and repair services of elevators and escalators (18%)
• SAC 998719: Maintenance and repair services of other machinery and equipments (18%)
• SAC 998721: Repair services of footwear and leather goods (18%)
• SAC 998722: Repair services of watches, clocks and jewellery (18%)
• SAC 998723: Repair services of garments and household textiles (18%)
• SAC 998724: Repair services of furniture (18%)
• SAC 998725: Repair services of bicycles (18%)
• SAC 998726: Maintenance and repair services of musical instruments (18%)
• SAC 998727: Repair services for photographic equipment and cameras (18%)
• SAC 998729: Maintenance and repair services of other goods nowhere else classified (18%)
• SAC 998731: Installation services of fabricated metal products, except machinery and equipment (18%)
• SAC 998732: Installation services of industrial, manufacturing and service industry machinery and equipment (18%)
• SAC 998733: Installation services of office and accounting machinery and computers (18%)
• SAC 998734: Installation services of radio, television and communications equipment and apparatus (18%)
• SAC 998735: Installation services of professional medical machinery and equipment, and precision and optical instruments (18%)
• SAC 998736: Installation services of electrical machinery and apparatus nowhere else classified (18%)
• SAC 998739: Installation services of other goods nowhere else classified (18%)

Heading 9988: Manufacturing services on physical inputs (goods) owned by others (1.5%, 5% or 18%)

• SAC 998811: Meat processing services (5% or 18%)
• SAC 998812: Fish processing services (5% or 18%)
• SAC 998813: Fruit and vegetables processing services (5% or 18%)
• SAC 998814: Vegetable and animal oil and fat manufacturing services (5% or 18%)
• SAC 998815: Dairy product manufacturing services (5% or 18%)
• SAC 998816: Other food product manufacturing services (5% or 18%)
• SAC 998817: Prepared animal feeds manufacturing services (5% or 18%)
• SAC 998818: Beverage manufacturing services (5% or 18%)
• SAC 998819: Tobacco manufacturing services nowhere else classified (18%)
• SAC 998821: Textile manufacturing services (5%)
• SAC 998822: Wearing apparel manufacturing services (5%)
• SAC 998823: Leather and leather product manufacturing services (5% or 18%)
• SAC 998829: Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above (18%)
• SAC 998831: Wood and wood product manufacturing services (18%)
• SAC 998832: Paper and paper product manufacturing services (5% or 18%)
• SAC 998839: Wood and paper manufacturing services other than services by way of job work specified above (18%)
• SAC 998841: Coke and refined petroleum product manufacturing services (18%)
• SAC 998842: Chemical product manufacturing services (18%)
• SAC 998843: Pharmaceutical product manufacturing services (5%)
• SAC 998849: Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above (18%)
• SAC 998851: Rubber and plastic product manufacturing services (18%)
• SAC 998852: Plastic product manufacturing services (18%)
• SAC 998853: Other non-metallic mineral product manufacturing services (5% or 18%)
• SAC 998859: Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above (18%)
• SAC 998860: Basic metal manufacturing services (18%)
• SAC 998861: Services by way of job work in relation to basic metals (18%)
• SAC 998869: Basic metal manufacturing services, other than services by way of job work specified above (18%)
• SAC 998871: Structural metal product, tank, reservoir and steam generator manufacturing services (18%)
• SAC 998872: Weapon and ammunition manufacturing services (18%)
• SAC 998873: Other fabricated metal product manufacturing and metal treatment services (18%)
• SAC 998874: Computer, electronic and optical product manufacturing services (18%)
• SAC 998875: Electrical equipment manufacturing services (18%)
• SAC 998876: General-purpose machinery manufacturing services nowhere else classified (18%)
• SAC 998877: Special-purpose machinery manufacturing services (18%)
• SAC 998879: Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above (18%)
• SAC 998881: Motor vehicle and trailer manufacturing services (18%)
• SAC 998882: Other transport equipment manufacturing services (18%)
• SAC 998883: Services by way of job work in relation to bus body building (18%)
• SAC 998889: Transport equipment manufacturing services, other than job work services specified above (18%)
• SAC 998891: Furniture manufacturing services (18%)
• SAC 998892: Jewellery manufacturing services (1.5% or 5%)
• SAC 998893: Imitation jewellery manufacturing services (18%)
• SAC 998894: Musical instrument manufacturing services (18%)
• SAC 998895: Sports goods manufacturing services (18%)
• SAC 998896: Game and toy manufacturing services (18%)
• SAC 998897: Medical and dental instrument and supply manufacturing services (18%)
• SAC 998898: Other manufacturing services nowhere else classified (5% or 18%)
• SAC 998899: Other manufacturing services nowhere else classified (5% or 18%)

Heading 9989: Other manufacturing services; publishing, printing and reproduction services; materials recovery services (18%)

• SAC 998911: Publishing, on a fee or contract basis (18%)
• SAC 998912: Printing and reproduction services of recorded media, on a fee or contract basis (18%)
• SAC 998920: Moulding, pressing, stamping, extruding and similar plastic manufacturing services (18%)
• SAC 998931: Iron and steel casting services (18%)
• SAC 998932: Non-ferrous metal casting services (18%)
• SAC 998933: Metal forging, pressing, stamping, roll forming and powder metallurgy services (18%)
• SAC 998941: Metal waste and scrap recovery (recycling) services, on a fee or contract basis (18%)
• SAC 998942: Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis (18%)
• SAC 998950: Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified (18%)

Heading 9991: Public administration and other services provided to the community as a whole; compulsory social security services (18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999111: Overall Government public services (18%)
• SAC 999112: Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service (18%)
• SAC 999113: Public administrative services related to the more efficient operation of business (18%)
• SAC 999119: Other administrative services of the government nowhere else classified (18%)
• SAC 999121: Public administrative services related to External Affairs, Diplomatic and Consular services abroad (18%)
• SAC 999122: Services related to foreign economic aid (18%)
• SAC 999123: Services related to foreign military aid (18%)
• SAC 999124: Military defence services (18%)
• SAC 999125: Civil defence services (18%)
• SAC 999126: Police and fire protection services (18%)
• SAC 999127: Public administrative services related to law courts (18%)
• SAC 999128: Administrative services related to the detention or rehabilitation of criminals (18%)
• SAC 999129: Public administrative services related to other public order and safety affairs nowhere else classified (18%)
• SAC 999131: Administrative services related to sickness, maternity or temporary disablement benefit schemes (18%)
• SAC 999132: Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees (18%)
• SAC 999133: Administrative services related to unemployment compensation benefit schemes (18%)
• SAC 999134: Administrative services related to family and child allowance programmes (18%)
• SAC 999139: Other administrative services related to compulsory social security schemes (18%)

Heading 9992: Education services (18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999210: Pre-primary education services (18%)
• SAC 999220: Primary education services (18%)
• SAC 999231: Secondary education services, general (18%)
• SAC 999232: Secondary education services, technical and vocational (18%)
• SAC 999241: Higher education services, general (18%)
• SAC 999242: Higher education services, technical (18%)
• SAC 999243: Higher education services, vocational (18%)
• SAC 999249: Other higher education services (18%)
• SAC 999250: Specialised education services (18%)
• SAC 999259: Specialised education services (18%)
• SAC 999291: Cultural education services (18%)
• SAC 999292: Sports and recreation education services (18%)
• SAC 999293: Commercial training and coaching services (18%)
• SAC 999294: Other education and training services nowhere else classified (18%)
• SAC 999295: Services involving conduct of examination for admission to educational institutions (18%)
• SAC 999299: Other Educational support services (18%)

Heading 9993: Human health and social care services (5% or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999311: Inpatient services (5% or 18%)
• SAC 999312: Medical and dental services (18%)
• SAC 999313: Childbirth and related services (18%)
• SAC 999314: Nursing and physiotherapeutic services (18%)
• SAC 999315: Ambulance services (18%)
• SAC 999316: Medical laboratory and diagnostic-imaging services (18%)
• SAC 999317: Blood, sperm and organ bank services (18%)
• SAC 999318: Blood, sperm and organ bank services (18%)
• SAC 999319: Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like (18%)
• SAC 999321: Residential health-care services other than by hospitals (18%)
• SAC 999322: Residential care services for the elderly and persons with disabilities (18%)
• SAC 999331: Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse (18%)
• SAC 999332: Other social services with accommodation for children (18%)
• SAC 999333: Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse (18%)
• SAC 999334: Other social services with accommodation for adults (18%)
• SAC 999341: Vocational rehabilitation services (18%)
• SAC 999349: Other social services without accommodation for the elderly and disabled nowhere else classified (18%)
• SAC 999351: Child day-care services (18%)
• SAC 999352: Guidance and counseling services nowhere else classified related to children (18%)
• SAC 999353: Welfare services without accommodation (18%)
• SAC 999359: Other social services without accommodation nowhere else classified (18%)

Heading 9994: Sewage and waste collection, treatment and disposal and other environmental protection services (5% or 18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999411: Sewerage and sewage treatment services (5% or 18%)
• SAC 999412: Septic tank emptying and cleaning services (18%)
• SAC 999413: Septic tank emptying and cleaning services (18%)
• SAC 999419: Other sewerage, sewage treatment and septic tank cleaning services (18%)
• SAC 999421: Collection services of hazardous waste (18%)
• SAC 999422: Collection services of non-hazardous recyclable materials (18%)
• SAC 999423: General waste collection services, residential (18%)
• SAC 999424: General waste collection services, other nowhere else classified (18%)
• SAC 999429: Other sewage and waste collection services (18%)
• SAC 999431: Waste preparation, consolidation and storage services (18%)
• SAC 999432: Hazardous waste treatment and disposal services (18%)
• SAC 999433: Non-hazardous waste treatment and disposal services (18%)
• SAC 999439: Other waste treatment and disposal services (18%)
• SAC 999441: Site remediation and clean-up services (18%)
• SAC 999442: Containment, control and monitoring services and other site remediation services (18%)
• SAC 999443: Building remediation services (18%)
• SAC 999449: Other remediation services nowhere else classified (18%)
• SAC 999451: Sweeping and snow removal services (18%)
• SAC 999459: Other sanitation services nowhere else classified (18%)
• SAC 999490: Other environmental protection services nowhere else classified (18%)
• SAC 999491: 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 (5%)
• SAC 999499: Other environmental protection services nowhere else classified (18%)

Heading 9995: Services of membership organisations (18%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999511: Services furnished by business and employers organisations (18%)
• SAC 999512: Services furnished by professional organisations (18%)
• SAC 999520: Services furnished by trade unions (18%)
• SAC 999591: Religious services (18%)
• SAC 999592: Services furnished by political organisations (18%)
• SAC 999593: Services furnished by human rights organisations (18%)
• SAC 999594: Cultural and recreational associations (18%)
• SAC 999595: Services furnished by environmental advocacy groups (18%)
• SAC 999596: Services provided by youth associations (18%)
• SAC 999597: Other civic and social organisations (18%)
• SAC 999598: Home owners associations (18%)
• SAC 999599: Services provided by other membership organisations nowhere else classified (18%)

Heading 9996: Recreational, cultural and sporting services (5%, 18% or 40%)

Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.

• SAC 999611: Sound recording services (18%)
• SAC 999612: Motion picture, videotape, television and radio programme production services (18%)
• SAC 999613: Audiovisual post-production services (18%)
• SAC 999614: Motion picture, videotape and television programme distribution services (18%)
• SAC 999615: Motion picture projection services (5% or 18%)
• SAC 999616: Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less (5%)
• SAC 999617: Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees (18%)
• SAC 999621: Performing arts event promotion and organisation services (18%)
• SAC 999622: Performing arts event production and presentation services (18%)
• SAC 999623: Performing arts facility operation services (18%)
• SAC 999624: Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc (18%)
• SAC 999629: Other performing arts and live entertainment services nowhere else classified (18%)
• SAC 999631: Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like (18%)
• SAC 999632: Services of authors, composers, sculptors and other artists, except performing artists (18%)
• SAC 999633: Original works of authors, composers and other artists except performing artists, painters and sculptors (18%)
• SAC 999641: Museum and preservation services of historical sites and buildings (18%)
• SAC 999642: Botanical, zoological and nature reserve services (18%)
• SAC 999651: Sports and recreational sports event promotion and organisation services (18%)
• SAC 999652: Sports and recreational sports facility operation services (18%)
• SAC 999653: Services by way of admission to sporting events like Indian Premier League (18% or 40%)
• SAC 999659: Other sports and recreational sports services nowhere else classified (18%)
• SAC 999661: Services of athletes (18%)
• SAC 999662: Support services related to sports and recreation (18%)
• SAC 999691: Amusement park and similar attraction services (18%)
• SAC 999692: Coin-operated amusement machine services (18%)
• SAC 999693: Coin-operated amusement machine services (18%)
• SAC 999694: Services by way of admission to casinos or race clubs or any place having casinos or race clubs (40%)
• SAC 999699: Other recreation and amusement services nowhere else classified (18%)

Heading 9997: Other services (5% or 18%)

• SAC 999711: Coin-operated laundry services (18%)
• SAC 999712: Dry-cleaning services (including fur product cleaning services) (18%)
• SAC 999713: Other textile cleaning services (18%)
• SAC 999714: Pressing services (18%)
• SAC 999715: Dyeing and colouring services (18%)
• SAC 999719: Other washing, cleaning and dyeing services nowhere else classified (18%)
• SAC 999721: Hairdressing and barbers services (5%)
• SAC 999722: Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services (5%)
• SAC 999723: Physical well-being services including health club and fitness centre (5%)
• SAC 999729: Other beauty treatment services nowhere else classified (5%)
• SAC 999731: Cemeteries and cremation services (18%)
• SAC 999732: Undertaking services (18%)
• SAC 999791: Services involving commercial use or exploitation of any event (18%)
• SAC 999792: Agreeing to do an act (18%)
• SAC 999793: Agreeing to refrain from doing an act (18%)
• SAC 999794: Agreeing to tolerate an act (18%)
• SAC 999795: Conduct of religious ceremonies or rituals by persons (18%)
• SAC 999799: Other services nowhere else classified (18%)

Heading 9998: Domestic services (18%)

• SAC 999800: Domestic services both part time and full time (18%)

Heading 9999: Services provided by extraterritorial organisations and bodies (18%)

• SAC 999900: Services provided by extraterritorial organisations and bodies (18%)