Notification 11/2017-CTR · as amended to 15/2025-CTR · verified 29 Sep 2026
GST SAC Code & Services Rate Finder
Every notified SAC code, and the GST rate on every service entry — reproduced from the rate notification itself, with the notification and the date shown on the page. Looking for goods? The HSN rates finder is here.
567SAC codes
113Rate entries
31Service headings
29 Sep 2026Verified
GST Rates on Services — the Notified Schedule
Every entry of the services rate notification, in the notification’s own order. Search by service, or filter by rate.
Rates as per Notification 11/2017-Central Tax (Rate) dated 28 June 2017, as amended — most recently by Notification 15/2025-CTR with effect from 22 September 2025. Verified 29 September 2026.
Unlike the goods notification, the services notification was not replaced in the 2025 reform. It was amended, twenty-six times since 2017, and the text reproduced here is the consolidated version incorporating all of them.
Unlike the goods notification, the services notification was not replaced in the 2025 reform. It was amended, twenty-six times since 2017, and the text reproduced here is the consolidated version incorporating all of them.
Read the condition with the rate. Services are not a flat lookup. A large number of entries carry a lower rate only where input tax credit is not taken, or offer a choice between a lower rate without credit and the standard rate with credit. The notification states rates as central tax (CGST); the figures below are the total GST — CGST plus SGST on an intra-State supply, or the same total as IGST on an inter-State supply.
113 entries
Sl. No. 1Chapter 99
All Services — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | All Services | — | — |
Sl. No. 2Section 5
Construction Services — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | Construction Services | — | — |
Sl. No. 3Heading 9954 (Construction services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein- after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 1% of the total amount charged | 1.5% | See the condition below this table. |
| (ia) | Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 5% of the total amount charged | 7.5% | See the condition below this table. |
| (ib) | Construction of commercial apartments (shops, offices, godowns, etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 5% of the total amount charged | 7.5% | See the condition below this table. |
| (ic) | Construction of affordable residential apartments by a promoter in a Real Estate Project (hereinafter referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 1% of the total amount charged | 1.5% | See the condition below this table. |
| (id) | Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 5% of the total amount charged | 7.5% | See the condition below this table. |
| (ie) | Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub- item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub- item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item. Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 3/2022- Central Tax (Rate), dated the 13th July, 2022. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 8% of the total amount charged | 12% | See the condition below this table. |
| (if) | Construction of a complex, building, civil structure or a part thereof, including,— (i)commercial apartments (shops, offices, godowns, etc.) by a promoter in a REP other than RREP; (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation.—For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 18% | See the condition below this table. |
| (vii) | Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority. | 18% | See the condition below this table. |
| (viii) | Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. | 18% | See the condition below this table. |
| (x) | Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub- contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority. | 18% | See the condition below this table. |
| (xi) | 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% | Provided that credit of input tax charged on goods and services has not been taken Please refer to Expla-nation No. (iv). |
| (xii) | Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above. Explanation.—For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. | 18% | — |
Condition for items (i), (ia), (ib), (ic), (id): Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only: Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP: Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP: Provided also that where a registered person (landowner - promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, — (i) the developer - promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and (ii) such landowner- promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer-promoter to him, provided the landowner-promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation.— (i) "developer - promoter" is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) "landowner - promoter" is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. (iii) the landowner- promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner- promoter in such project. Provided also that eighty percent of value of input and input services, other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges, etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas, used in supplying the service shall be received from registered supplier only: Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person: Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent, central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine per cent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both: Provided also that notwithstanding anything contained herein- above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement: (Please refer to the illustrations in Annexure III) Explanation. — 1. The promoter shall maintain projectwise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B Row No. 4 (D)(2).
Condition for items (ie), (if), (vii): Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019: Provided also that where the option is not exercised in Form at Annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised: Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.
Sl. No. 4Section 6
Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services | — | — |
Sl. No. 5Heading 9961
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission - Services of electronic whole sale agents and brokers, - Services of whole sale auctioning houses. | 18% | — |
Sl. No. 6Heading 9962
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Services in retail trade. Explanation.—This service does not include sale or purchase of goods | 18% | — |
Sl. No. 7Heading 9963 (Accommodation, food and beverage services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Supply of 'hotel accommodation' having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent. | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (ii) | Supply of 'restaurant service' other than at specified premises | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (iii) | Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (iv) | Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than— (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation (iv) |
| (v) | Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than— (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation (iv) |
| (vi) | Accommodation, food and beverage services other than (i) to (v) above Explanation. — (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (i), (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of 'restaurant service' at 'specified premises'. (c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. (e) This entry covers composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. | 18% | — |
Sl. No. 8Heading 9964 (Passenger transport services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | 5% | Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service |
| (ii) | Transport of passengers, with or without accompanied belongings by— (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.— (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two- way radio communication with a central control office and is enabled for tracking using Global Positioning Sys-tem (GPS) or General Packet Radio Service (GPRS). | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (iii) | Transport of passengers, with or without accompanied belongings, by air in economy class. | 5% | Provided that credit of input tax charged on goods used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (iv) | Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | 5% | Provided that credit of input tax charged on goods used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (iva) | Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 5% | Provided that credit of input tax charged on goods used in supplying the service has not been taken Please refer to clause (iv) of paragraph 4 relating to Explanation |
| (ivb) | Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis | 5% | Provided that credit of input tax charged on goods used in supplying the service has not been taken. Please refer to clause (iv) of paragraph 4 relating to Explanation. |
| (v) | Transport of passengers by air, with or without accompanied belongings, in other than economy class. | 18% | — |
| (vi) | Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5% or 18% | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. Please refer to Explanation No. (iv): Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. |
| (via) | Transport of passengers, with or without accompanied belongings, by ropeways. | 5% | The credit of input tax charged on goods used in supplying the service has not been taken. Please refer to Explanation no. (iv) |
| (vii) | Passenger transport services other than (i), (ii), (iii), (iv), (iva), (ivb),(v), (vi) and (via) above. | 18% | — |
Sl. No. 9Heading 9965 (Goods transport services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Transport of goods by rail (other than services specified at item No. (iv)). | 5% | Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service |
| (ii) | Transport of goods in a vessel. | 5% | See the condition below this table. |
| (iii) | Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where, - (a) GTA does not exercise the option to itself pay GST on the services supplied by it; (b) GTA exercises the option to itself pay GST on services supplied by it. | 5% or 18% | See the condition below this table. |
| (iv) | Transport of goods in containers by rail by any person other than Indian Railways. | 5% or 18% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation no. (iv) |
| (v) | Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline | 5% or 18% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (vi) | Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; a. Transportation of goods by any mode of transport other than air is involved. b. At least one mode of transport is by air. | 5% or 18% | — |
| (via) | Transport of goods by ropeways. | 5% | The credit of input tax charged on goods used in supplying the service has not been taken. Please refer to Explanation no. (iv) |
| (vii) | Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. | 18% | — |
Condition for items (ii), (iii): Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken Please refer to Explanation No. (iv)
Sl. No. 10Heading 9966 (Rental services of transport vehicles with operators)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5% or 18% | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken Please refer to Explanation No. (iv): Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. |
| (ia) | Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 5% or 18% | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: Please refer to Explanation no. (iv) Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken. |
| (ii) | Time charter of vessels for transport of goods. | 5% | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken Please refer to Explanation No. (iv). |
| (iii) | Rental services of transport vehicles with operators, other than (i) (ia) and (ii) above. | 18% | — |
Sl. No. 11Heading 9967 (Supporting services in transport)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. | 18% | — |
Sl. No. 12Heading 9968
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Postal services | 18% | — |
| (ii) | Courier services | 18% | — |
| (iii) | Local delivery services a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017; b. other than (a) above | 18% | See the condition below this table. |
| (iv) | Delivery services other than (i), (ii) and (iii) above | 18% | See the condition below this table. |
Sl. No. 13Heading 9969
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Electricity, gas, water and other distribution services. | 18% | — |
Sl. No. 14Section 7
Financial and related services; real estate services; and rental and leasing services. — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | Financial and related services; real estate services; and rental and leasing services. | — | — |
Sl. No. 15Heading 9971 (Financial and related services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (ii) | 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. | Same rate of central tax as on supply of like goods involving transfer of title in goods | — |
| (iii) | Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | Same rate of central tax as on supply of like goods involving transfer of title in goods | — |
| (v) | Leasing of motor vehicles purchased and leased prior to 1st July 2017 | 65 per cent of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | See the condition below this table. |
| (vi) | Service of third party insurance of "goods carriage" | 5% | See the condition below this table. |
| (vii) | Financial and related services other than (ii), (iii), (v) and (vi) above | 18% | — |
Sl. No. 16Heading 9972
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. | Nil | — |
| (ii) | Supply of land or undivided share of land by way of lease or sub- lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at items (i), (ia), (ib), (ic), (id), (ie) and (if): Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub- lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. | Nil | — |
| (iii) | Real estate services other than (i) and (ii) above. | 18% | — |
Sl. No. 17Heading 9973 (Leasing or rental services without operator)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (ii) | Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. | 18% | — |
| (iii) | 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. | Same rate of central tax as on supply of like goods involving transfer of title in goods | — |
| (iv) | Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | Same rate of central tax as on supply of like goods involving transfer of title in goods | See the condition below this table. |
| (vi) | Leasing of motor vehicles purchased and leased prior to 1st July 2017 | 65 per cent of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note: Nothing contained in this entry shall apply on or after 1st July, 2020. | See the condition below this table. |
| (viia) | Leasing or renting of goods | Same rate of central tax as applicable on supply of like goods involving transfer of title in goods | — |
| (viii) | Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi) and (viia) above. | 18% | — |
Sl. No. 18Section 8
Business and Production Services — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | Business and Production Services | — | — |
Sl. No. 19Heading 9981
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Research and development services. | 18% | — |
Sl. No. 20Heading 9982
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Legal and accounting services. | 18% | — |
Sl. No. 21Heading 9983 (Other professional, technical and business services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Selling of space for advertisement in print media. | 5% | — |
| (ii) | Other professional, technical and business services other than (i) above and serial number 38 below | 18% | — |
Sl. No. 22Heading 9984 (Telecommunications, broadcasting and information supply services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Supply consisting only of e- book. Explanation. —For the purposes of this notification, "e- books" means an electronic version of a printed book falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied online which can be read on a computer or a hand held device. | 5% | — |
| (ii) | Telecommunications, broadcasting and information supply services other than (i) above. | 18% | — |
Sl. No. 23Heading 9985 (Support services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Supply of tour operators services. Explanation. - "Tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. | 5% | 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken Please refer to Explanation No. (iv) 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. |
| (ii) | 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% | Provided that credit of input tax charged on goods and services has not been taken Please refer to Explanation No. (iv). |
| (iii) | Support services other than (i) and (ii) above. | 18% | — |
Sl. No. 24Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Support services to agriculture, forestry, fishing, animal husbandry. Explanation. — "Support services to agriculture, forestry, fishing, animal husbandry" mean (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, 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, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, 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; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (h) (ii) Services by way of pre- conditioning, pre- cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil | — |
| (ii) | Support services to exploration, mining or drilling of petroleum crude or natural gas or both. | 18% | — |
| (iii) | Support services to mining, electricity, gas and water distribution other than (ii) above. | 18% | — |
Sl. No. 25Heading 9987
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | 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% | Provided that credit of input tax charged on goods and services has not been taken Please refer to Explanation No. (iv). |
| (ia) | Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 5% | — |
| (ib) | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 5% | — |
| (ii) | Maintenance, repair and installation (except construction) services, other than (i) (ia) and (ib) above and serial number 38 below. | 18% | — |
Sl. No. 26Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)one-third of the total amount charged is deducted as the value of land under paragraph 2 of the notification, so the tax works out to an effective 1% of the total amount charged | 1.5% | See the condition below this table. |
| (ii) | Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (j) handicraft goods; (k)umbrella. | 5% | See the condition below this table. |
| (iii) | Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 18% | See the condition below this table. |
| (iv) | Services by way of job work other than (i), (ii), and (iii) above. | 18% | See the condition below this table. |
| (v) | Services by way of any treatment or process on goods belonging to another person, in relation to- a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract central tax @2.5% or Nil. | 5% | See the condition below this table. |
| (vi) | Tailoring services. | 5% | See the condition below this table. |
| (vii) | Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. | 18% | See the condition below this table. |
Sl. No. 27Heading 9989
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Other manufacturing services; publishing, printing and reproduction services; material recovery services | 18% | — |
Sl. No. 28Section 9
Community, Social and Personal Services and other miscellaneous services — a heading in the notification; the rated entries sit under the serial numbers that follow.
| — | Community, Social and Personal Services and other miscellaneous services | — | — |
Sl. No. 29Heading 9991
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Public administration and other services provided to the community as a whole; compulsory social security services. | 18% | — |
Sl. No. 30Heading 9992
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Education services. | 18% | — |
Sl. No. 31Heading 9993
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Human health and social care services. | 18% | — |
Sl. No. 31AHeading 9993
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Services provided by a clinical establishment by way of providing room other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU) having room charges exceeding Rs. 5000 per day to a person receiving health care services. | 5% | The credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation no. (iv) |
Sl. No. 32Heading 9994
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Services by way of treatment of effluents by a Common Effluent Treatment Plant. | 5% | — |
| (ia) | Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. | 5% | — |
| (ii) | Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) and (ia) above. | 18% | — |
Sl. No. 33Heading 9995
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Services of membership organisations. | 18% | — |
Sl. No. 34Heading 9996 (Recreational, cultural and sporting services)
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. | 18% | See the condition below this table. |
| (ii) | Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 5% | See the condition below this table. |
| (iia) | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 18% | — |
| (iii) | Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below | 18% | — |
| (iiia) | Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. Explanation: Nothing contained in clause (b) of this item shall apply to a ‘recognised sporting event’. | 40% | — |
| (iv) | Services provided by a race club by way of licensing a bookmaker in such club. | 40% | — |
| (vi) | Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. | 18% | — |
Sl. No. 35Heading 9997
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| (i) | Beauty and physical well- being services falling under Group 99972. | 5% | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken Please refer to Explanation No. (iv) |
| (ii) | Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation. - For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. | 18% | -” |
Sl. No. 36Heading 9998
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Domestic services. | 18% | — |
Sl. No. 37Heading 9999
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Services provided by extraterritorial organisations and bodies. | 18% | — |
Sl. No. 38Heading 9954 or 9983 or 9987
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following,— (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system Wind mills, Wind Operated Electricity (d) Generator (WOEG) (e) Waste to energy plants / devices Ocean waves/tidal (f) waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Central Tax (Rate), dated 17th September, 2025 | 18% | — |
Sl. No. 39Chapter 99
| Item | Description of service | GST rate | Condition |
|---|---|---|---|
| — | Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges, etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in Notification No. 7/2019-Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 254(E), dated 29th March, 2019. Explanation. —This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. | 18% | — |
No entry matches that search.
Reproduced from Notification 11/2017-Central Tax (Rate) as consolidated by the GST & Indirect Taxes Committee of the Institute of Chartered Accountants of India, incorporating every amendment up to Notification 15/2025-CTR. Entries that have been omitted by later amendments are left out, and the square brackets the consolidated text uses to mark amended wording have been removed — the wording itself is unchanged. Where the notification links a rate to the rate on goods rather than fixing a percentage, its own wording is shown instead of a figure. Services that are exempt altogether are notified separately, in Notification 12/2017-Central Tax (Rate) — those 121 entries are reproduced further down this page.
SAC Codes — the Scheme of Classification of Services
All 567 six-digit SAC codes, as notified in the Annexure to the services rate notification. This is the code you quote on an invoice; the rate for it comes from the table above.
Annexure to Notification 11/2017-Central Tax (Rate) — Scheme of Classification of Services. Verified 29 September 2026.
The code identifies the service. It does not by itself fix the rate: find the heading in the rate table above and read the entry with its condition.
The code identifies the service. It does not by itself fix the rate: find the heading in the rate table above and read the entry with its condition.
567 codes
Group 99541Construction services of buildings
| SAC code | Service description |
|---|---|
| 995411 | Construction services of single dwelling or multi dwelling or multi- storied residential buildings |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
| 995416 | Construction services of other buildings nowhere else classified |
| 995419 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above |
Group 99542General construction services of civil engineering works
| SAC code | Service description |
|---|---|
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
| 995423 | General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works |
| 995424 | General construction services of local water and sewage pipelines, electricity and communication cables and related works |
| 995425 | General construction services of mines and industrial plants |
| 995426 | General Construction services of Power Plants and its related infrastructure |
| 995427 | General construction services of outdoor sport and recreation facilities |
| 995428 | General construction services of other civil engineering works nowhere else classified |
| 995429 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above |
Group 99543Site preparation services
| SAC code | Service description |
|---|---|
| 995431 | Demolition services |
| 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 |
| 995433 | Excavating and earthmoving services |
| 995434 | Water well drilling services and septic system installation services |
| 995435 | Other site preparation services nowhere else classified |
| 995439 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
Group 99544Assembly and erection of prefabricated constructions
| SAC code | Service description |
|---|---|
| 995441 | Installation, assembly and erection services of prefabricated buildings |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions |
| 995443 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) |
| 995444 | Other assembly and erection services nowhere else classified |
| 995449 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
Group 99545Special trade construction services
| SAC code | Service description |
|---|---|
| 995451 | Pile driving and foundation services |
| 995452 | Building framing and roof framing services |
| 995453 | Roofing and waterproofing services |
| 995454 | Concrete services |
| 995455 | Structural steel erection services |
| 995456 | Masonry services |
| 995457 | Scaffolding services |
| 995458 | Other special trade construction services nowhere else classified |
| 995459 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
Group 99546Installation services
| SAC code | Service description |
|---|---|
| 995461 | Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services |
| 995462 | Water plumbing and drain laying services |
| 995463 | Heating, ventilation and air conditioning equipment installation services |
| 995464 | Gas fitting installation services |
| 995465 | Insulation services |
| 995466 | Lift and escalator installation services |
| 995468 | Other installation services nowhere else classified |
| 995469 | Services involving repair, alterations, additions, replacements, maintenance of the installations covered above |
Group 99547Building completion and finishing services
| SAC code | Service description |
|---|---|
| 995471 | Glazing services |
| 995472 | Plastering services |
| 995473 | Painting services |
| 995474 | Floor and wall tiling services |
| 995475 | Other floor laying, wall covering and wall papering services |
| 995476 | Joinery and carpentry services |
| 995477 | Fencing and railing services |
| 995478 | Other building completion and finishing services nowhere else classified |
| 995479 | Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above |
Group 99611Heading 9961 — Services in wholesale trade
| SAC code | Service description |
|---|---|
| 996111 | Services provided for a fee or commission or on contract basis on wholesale trade |
Group 99621Heading 9962 — Services in retail trade
| SAC code | Service description |
|---|---|
| 996211 | Services provided for a fee or commission or on contract basis on retail trade |
Group 99631Accommodation services
| SAC code | Service description |
|---|---|
| 996311 | Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like |
| 996312 | Camp site services |
| 996313 | Recreational and vacation camp services |
Group 99632Other accommodation services
| SAC code | Service description |
|---|---|
| 996321 | Room or unit accommodation services for students in student residences |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like |
| 996329 | Other room or unit accommodation services nowhere else classified |
Group 99633Food, edible preparations, alcoholic and non-alcoholic beverages serving services
| SAC code | Service description |
|---|---|
| 996331 | Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food |
| 996332 | Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food |
| 996333 | Services provided in canteen and other similar establishments |
| 996334 | Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions |
| 996335 | Catering services in trains, flights and the like |
| 996336 | Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators |
| 996337 | Other contract food services |
| 996339 | Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified |
Group 99641Local transport and sightseeing transportation services of passengers
| SAC code | Service description |
|---|---|
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
| 996412 | Taxi services including radio taxi and other similar services |
| 996413 | Non-scheduled local bus and coach charter services |
| 996414 | Other land transportation services of passengers |
| 996415 | Local water transport services of passengers by ferries, cruises and the like |
| 996416 | Sightseeing transportation services by rail, land, water and air |
| 996419 | Other local transportation services of passengers nowhere else classified |
Group 99642Long-distance transport services of passengers
| SAC code | Service description |
|---|---|
| 996421 | Long-distance transport services of passengers through rail network by railways, metro and the like |
| 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 |
| 996423 | Taxi services including radio taxi and other similar services |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like |
| 996425 | Domestic/ international scheduled air transport services of passengers |
| 996426 | Domestic/ international non-scheduled air transport services of passengers |
| 996427 | Space transport services of passengers |
| 996429 | Other long-distance transportation services of passengers nowhere else classified |
Group 99651Land transport services of Goods
| SAC code | Service description |
|---|---|
| 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 |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like |
| 996513 | Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline |
| 996519 | Other land transport services of goods nowhere else classified |
Group 99652Water transport services of goods
| SAC code | Service description |
|---|---|
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels |
Group 99653Air and space transport services of goods
| SAC code | Service description |
|---|---|
| 996531 | Air transport services of letters and parcels and other goods |
| 996532 | Space transport services of freight |
Group 99660Rental services of transport vehicles with or without operators
| SAC code | Service description |
|---|---|
| 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator |
| 996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator |
| 996609 | Rental services of other transport vehicles nowhere else classified with or without operator |
Group 99671Cargo handling services
| SAC code | Service description |
|---|---|
| 996711 | Container handling services |
| 996712 | Customs house agent services |
| 996713 | Clearing and forwarding services |
| 996719 | Other cargo and baggage handling services |
Group 99672Storage and warehousing services
| SAC code | Service description |
|---|---|
| 996721 | Refrigerated storage services |
| 996722 | Bulk liquid or gas storage services |
| 996729 | Other storage and warehousing services |
Group 99673Supporting services for railway transport
| SAC code | Service description |
|---|---|
| 996731 | Railway pushing or towing services |
| 996739 | Other supporting services for railway transport nowhere else classified |
Group 99674Supporting services for road transport
| SAC code | Service description |
|---|---|
| 996741 | Bus station services |
| 996742 | Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services |
| 996743 | Parking lot services |
| 996744 | Towing services for commercial and private vehicles |
| 996749 | Other supporting services for road transport nowhere else classified |
Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways)
| SAC code | Service description |
|---|---|
| 996751 | Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like |
| 996752 | Pilotage and berthing services |
| 996753 | Vessel salvage and refloating services |
| 996759 | Other supporting services for water transport nowhere else classified |
Group 99676Supporting services for air or space transport
| SAC code | Service description |
|---|---|
| 996761 | Airport operation services (excluding cargo handling) |
| 996762 | Air traffic control services |
| 996763 | Other supporting services for air transport |
| 996764 | Supporting services for space transport |
Group 99679Other supporting transport services
| SAC code | Service description |
|---|---|
| 996791 | Goods transport agency services for road transport |
| 996792 | Goods transport agency services for other modes of transport |
| 996793 | Other goods transport services |
| 996799 | Other supporting transport services nowhere else classified |
Group 99681Postal and courier services
| SAC code | Service description |
|---|---|
| 996811 | Postal services including post office counter services, mail box rental services |
| 996812 | Courier services |
| 996813 | Local delivery services |
| 996819 | Other Delivery Services nowhere else classified |
Group 99691Electricity and gas distribution services
| SAC code | Service description |
|---|---|
| 996911 | Electricity transmission services |
| 996912 | Electricity distribution services |
| 996913 | Gas distribution services |
Group 99692Water distribution and other services
| SAC code | Service description |
|---|---|
| 996921 | Water distribution services |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply and the like |
| 996929 | Other similar services |
Group 99711Financial services (except investment banking, insurance services and pension services)
| SAC code | Service description |
|---|---|
| 997111 | Central banking services |
| 997112 | Deposit services |
| 997113 | Credit-granting services including stand-by commitment, guarantees and securities |
| 997114 | Financial leasing services |
| 997119 | Other financial services (except investment banking, insurance services and pension services) |
Group 99712Investment banking services
| SAC code | Service description |
|---|---|
| 997120 | Investment banking services |
Group 99713Insurance and pension services (excluding reinsurance services)
| SAC code | Service description |
|---|---|
| 997131 | pension services |
| 997132 | Life insurance services (excluding reinsurance services) |
| 997133 | Accident and health insurance services |
| 997134 | Motor vehicle insurance services |
| 997135 | Marine, aviation, and other transport insurance services |
| 997136 | Freight insurance services and travel insurance services |
| 997137 | Other property insurance services |
| 997139 | Other non-life insurance services (excluding reinsurance services) |
Group 99714Reinsurance services
| SAC code | Service description |
|---|---|
| 997141 | Life reinsurance services |
| 997142 | Accident and health reinsurance services |
| 997143 | Motor vehicle reinsurance services |
| 997144 | Marine, aviation and other transport reinsurance services |
| 997145 | Freight reinsurance services |
| 997146 | Other property reinsurance services |
| 997149 | Other non-life reinsurance services |
Group 99715Services auxiliary to financial services (other than to insurance and pensions)
| SAC code | Service description |
|---|---|
| 997151 | Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services |
| 997152 | Brokerage and related securities and commodities services including commodity exchange services |
| 997153 | Portfolio management services except pension funds |
| 997154 | Trust and custody services |
| 997155 | Services related to the administration of financial markets |
| 997156 | Financial consultancy services |
| 997157 | Foreign exchange services |
| 997158 | Financial transactions processing and clearing house services |
| 997159 | Other services auxiliary to financial services |
Group 99716Services auxiliary to insurance and pensions
| SAC code | Service description |
|---|---|
| 997161 | Services auxiliary to insurance and pensions |
| 997162 | Insurance claims adjustment services |
| 997163 | Actuarial services |
| 997164 | Pension fund management services |
| 997169 | Other services auxiliary to insurance and pensions |
Group 99717Services of holding financial assets
| SAC code | Service description |
|---|---|
| 997171 | Services of holding equity of subsidiary companies |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities |
Group 99721Real estate services involving owned or leased property
| SAC code | Service description |
|---|---|
| 997211 | Rental or leasing services involving own or leased residential property |
| 997212 | Rental or leasing services involving own or leased non-residential property |
| 997213 | Trade services of buildings |
| 997214 | Trade services of time-share properties |
| 997215 | Trade services of vacant and subdivided land |
Group 99722Real estate services on a fee or commission basis or on contract basis
| SAC code | Service description |
|---|---|
| 997221 | Property management services on a fee or commission basis or on contract basis |
| 997222 | Building sales on a fee or commission basis or on contract basis |
| 997223 | Land sales on a fee or commission basis or on contract basis |
| 997224 | Real estate appraisal services on a fee or commission basis or on contract basis |
Group 99731Leasing or rental services concerning machinery and equipment with or without operator
| SAC code | Service description |
|---|---|
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator |
| 997315 | Leasing or rental services concerning computers with or without operators |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator |
Group 99732Leasing or rental services concerning other goods
| SAC code | Service description |
|---|---|
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) |
| 997322 | Leasing or rental services concerning video tapes and disks (home entertainment equipment) |
| 997323 | Leasing or rental services concerning furniture and other household appliances |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment |
| 997325 | Leasing or rental services concerning household linen |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment |
| 997329 | Leasing or rental services concerning other goods |
Group 99733Licensing services for the right to use intellectual property and similar products
| SAC code | Service description |
|---|---|
| 997331 | Licensing services for the right to use computer software and databases |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like |
| 997333 | Licensing services for the right to reproduce original art works |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals |
| 997335 | Licensing services for the right to use research and development products |
| 997336 | Licensing services for the right to use trademarks and franchises |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum |
| 997339 | Licensing services for the right to use other intellectual property products and other resources nowhere else classified |
Group 99811Research and experimental development services in natural sciences and engineering
| SAC code | Service description |
|---|---|
| 998111 | Research and experimental development services in natural sciences |
| 998112 | Research and experimental development services in engineering and technology |
| 998113 | Research and experimental development services in medical sciences and pharmacy |
| 998114 | Research and experimental development services in agricultural sciences |
Group 99812Research and experimental development services in social sciences and humanities
| SAC code | Service description |
|---|---|
| 998121 | Research and experimental development services in social sciences |
| 998122 | Research and experimental development services in humanities |
Group 99813Interdisciplinary research services
| SAC code | Service description |
|---|---|
| 998130 | Interdisciplinary research and experimental development services |
Group 99814Research and development originals
| SAC code | Service description |
|---|---|
| 998141 | Research and development originals in pharmaceuticals |
| 998142 | Research and development originals in agriculture |
| 998143 | Research and development originals in biotechnology |
| 998144 | Research and development originals in computer related sciences |
| 998145 | Research and development originals in other fields nowhere else classified |
Group 99821Legal services
| SAC code | Service description |
|---|---|
| 998211 | Legal advisory and representation services concerning criminal law |
| 998212 | Legal advisory and representation services concerning other fields of law |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights |
| 998214 | Legal documentation and certification services concerning other documents |
| 998215 | Arbitration and conciliation services |
| 998216 | Other legal services nowhere else classified |
Group 99822Accounting, auditing and bookkeeping services
| SAC code | Service description |
|---|---|
| 998221 | Financial auditing services |
| 998222 | Accounting and bookkeeping services |
| 998223 | Payroll services |
| 998224 | Other similar services nowhere else classified |
Group 99823Tax consultancy and preparation services
| SAC code | Service description |
|---|---|
| 998231 | Corporate tax consulting and preparation services |
| 998232 | Individual tax preparation and planning services |
Group 99824Insolvency and receivership services
| SAC code | Service description |
|---|---|
| 998240 | Insolvency and receivership services |
Group 99831Management consulting and management services; information technology services
| SAC code | Service description |
|---|---|
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management |
| 998312 | Business consulting services including public relations services |
| 998313 | Information technology consulting and support services |
| 998314 | Information technology design and development services |
| 998315 | Hosting and information technology infrastructure provisioning services |
| 998316 | Information technology infrastructure and network management services |
| 998319 | Other information technology services nowhere else classified |
Group 99832Architectural services, urban and land planning and landscape architectural services
| SAC code | Service description |
|---|---|
| 998321 | Architectural advisory services |
| 998322 | Architectural services for residential building projects |
| 998323 | Architectural services for non-residential building projects |
| 998324 | Historical restoration architectural services |
| 998325 | Urban planning services |
| 998326 | Rural land planning services |
| 998327 | Project site master planning services |
| 998328 | Landscape architectural services and advisory services |
Group 99833Engineering services
| SAC code | Service description |
|---|---|
| 998331 | Engineering advisory services |
| 998332 | Engineering services for building projects |
| 998333 | Engineering services for industrial and manufacturing projects |
| 998334 | Engineering services for transportation projects |
| 998335 | Engineering services for power projects |
| 998336 | Engineering services for telecommunications and broadcasting projects |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects |
| 998338 | Engineering services for other projects nowhere else classified |
| 998339 | Project management services for construction projects |
Group 99834Scientific and other technical services
| SAC code | Service description |
|---|---|
| 998341 | Geological and geophysical consulting services |
| 998342 | Subsurface surveying services |
| 998343 | Mineral exploration and evaluation |
| 998344 | Surface surveying and map-making services |
| 998345 | Weather forecasting and meteorological services |
| 998346 | Technical testing and analysis services |
| 998347 | Certification of ships, aircraft, dams, and the like |
| 998348 | Certification and authentication of works of art |
| 998349 | Other technical and scientific services nowhere else classified |
Group 99835Veterinary services
| SAC code | Service description |
|---|---|
| 998351 | Veterinary services for pet animals |
| 998352 | Veterinary services for livestock |
| 998359 | Other veterinary services nowhere else classified |
Group 99836Advertising services and provision of advertising space or time
| SAC code | Service description |
|---|---|
| 998361 | Advertising Services |
| 998362 | Purchase or sale of advertising space or time, on commission |
| 998363 | Sale of advertising space in print media (except on commission) |
| 998364 | Sale of television and radio advertising time |
| 998365 | Sale of internet advertising space |
| 998366 | Sale of other advertising space or time (except on commission) |
Group 99837Market research and public opinion polling services
| SAC code | Service description |
|---|---|
| 998371 | Market research services |
| 998372 | Public opinion polling services |
Group 99838Photography and videography and their processing services
| SAC code | Service description |
|---|---|
| 998381 | Portrait photography services |
| 998382 | Advertising and related photography services |
| 998383 | Event photography and event videography services |
| 998384 | Specialty photography services |
| 998385 | Restoration and retouching services of photography |
| 998386 | Photographic and videographic processing services |
| 998387 | Other photography and videography and their processing services nowhere else classified |
Group 99839Other professional, technical and business services
| SAC code | Service description |
|---|---|
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services |
| 998392 | Design originals |
| 998393 | Scientific and technical consulting services |
| 998394 | Original compilations of facts or information |
| 998395 | Translation and interpretation services |
| 998396 | Trademarks and franchises |
| 998397 | Sponsorship services and brand promotion services |
| 998399 | Other professional, technical and business services nowhere else classified |
Group 99841Telephony and other telecommunications services
| SAC code | Service description |
|---|---|
| 998411 | Carrier services |
| 998412 | Fixed telephony services |
| 998413 | Mobile telecommunications services |
| 998414 | Private network services |
| 998415 | Data transmission services |
| 998419 | Other telecommunications services including fax services, telex services nowhere else classified |
Group 99842Internet telecommunications services
| SAC code | Service description |
|---|---|
| 998421 | Internet backbone services |
| 998422 | Internet access services in wired and wireless mode |
| 998423 | Fax, telephony over the internet |
| 998424 | Audio conferencing and video conferencing over the internet |
| 998429 | Other internet telecommunications services nowhere else classified |
Group 99843On-line content services
| SAC code | Service description |
|---|---|
| 998431 | On-line text based information such as online books, newspapers, periodicals, directories and the like |
| 998432 | On-line audio content |
| 998433 | On-line video content |
| 998434 | Software downloads |
| 998439 | Other on-line contents nowhere else classified |
Group 99844News agency services
| SAC code | Service description |
|---|---|
| 998441 | News agency services to newspapers and periodicals |
| 998442 | Services of independent journalists and press photographers |
| 998443 | News agency services to audiovisual media |
Group 99845Library and archive services
| SAC code | Service description |
|---|---|
| 998451 | Library services |
| 998452 | Operation services of public archives including digital archives |
| 998453 | Operation services of historical archives including digital archives |
Group 99846Broadcasting, programming and programme distribution services
| SAC code | Service description |
|---|---|
| 998461 | Radio broadcast originals |
| 998462 | Television broadcast originals |
| 998463 | Radio channel programmes |
| 998464 | Television channel programmes |
| 998465 | Broadcasting services |
| 998466 | Home programme distribution services |
Group 99851Employment services including personnel search, referral service and labour supply service
| SAC code | Service description |
|---|---|
| 998511 | Executive or retained personnel search services |
| 998512 | Permanent placement services, other than executive search services |
| 998513 | Contract staffing services |
| 998514 | Temporary staffing services |
| 998515 | Long-term staffing (pay rolling) services |
| 998516 | Temporary staffing-to-permanent placement services |
| 998517 | Co-employment staffing services |
| 998519 | Other employment and labour supply services nowhere else classified |
Group 99852Investigation and security services
| SAC code | Service description |
|---|---|
| 998521 | Investigation services |
| 998522 | Security consulting services |
| 998523 | Security systems services |
| 998524 | Armoured car services |
| 998525 | Guard services |
| 998526 | Training of guard dogs |
| 998527 | Polygraph services |
| 998528 | Fingerprinting services |
| 998529 | Other security services nowhere else classified |
Group 99853Cleaning services
| SAC code | Service description |
|---|---|
| 998531 | Disinfecting and exterminating services |
| 998532 | Window cleaning services |
| 998533 | General cleaning services |
| 998534 | Specialised cleaning services for reservoirs and tanks |
| 998535 | Sterilisation of objects or premises (operating rooms) |
| 998536 | Furnace and chimney cleaning services |
| 998537 | Exterior cleaning of buildings of all types |
| 998538 | Cleaning of transportation equipment |
| 998539 | Other cleaning services nowhere else classified |
Group 99854Packaging services
| SAC code | Service description |
|---|---|
| 998540 | Packaging services of goods for others |
| 998541 | Parcel packing and gift wrapping |
| 998542 | Coin and currency packing services |
| 998549 | Other packaging services nowhere else classified |
Group 99855Travel arrangement, tour operator and related services
| SAC code | Service description |
|---|---|
| 998551 | Reservation services for transportation |
| 998552 | Reservation services for accommodation, cruises and package tours |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services |
| 998555 | Tour operator services |
| 998556 | Tourist guide services |
| 998557 | Tourism promotion and visitor information services |
| 998559 | Other travel arrangement and related services nowhere else classified |
Group 99859Other support services
| SAC code | Service description |
|---|---|
| 998591 | Credit reporting and rating services |
| 998592 | Collection agency services |
| 998593 | Telephone-based support services |
| 998594 | Combined office administrative services |
| 998595 | Specialised office support services such as duplicating services, mailing services, document preparation and the like |
| 998596 | Events, exhibitions, conventions and trade shows organisation and assistance services |
| 998597 | Landscape care and maintenance services |
| 998598 | Other information services nowhere else classified |
| 998599 | Other support services nowhere else classified |
Group 99861Support services to agriculture, hunting, forestry and fishing
| SAC code | Service description |
|---|---|
| 998611 | Support services to crop production |
| 998612 | Animal husbandry services |
| 998613 | Support services to hunting |
| 998614 | Support services to forestry and logging |
| 998615 | Support services to fishing |
| 998619 | Other support services to agriculture, hunting, forestry and fishing |
Group 99862Support services to mining
| SAC code | Service description |
|---|---|
| 998621 | Support services to oil and gas extraction |
| 998622 | Support services to other mining nowhere else classified |
Group 99863Support services to electricity, gas and water distribution
| SAC code | Service description |
|---|---|
| 998631 | Support services to electricity transmission and distribution |
| 998632 | Support services to gas distribution |
| 998633 | Support services to water distribution |
| 998634 | Support services to distribution services of steam, hot water and air- conditioning supply |
Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment
| SAC code | Service description |
|---|---|
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment |
| 998712 | Maintenance and repair services of office and accounting machinery |
| 998713 | Maintenance and repair services of computers and peripheral equipment |
| 998714 | Maintenance and repair services of transport machinery and equipment |
| 998715 | Maintenance and repair services of electrical household appliances |
| 998716 | Maintenance and repair services of telecommunication equipments and apparatus |
| 998717 | Maintenance and repair services of commercial and industrial machinery |
| 998718 | Maintenance and repair services of elevators and escalators |
| 998719 | Maintenance and repair services of other machinery and equipments |
Group 99872Repair services of other goods
| SAC code | Service description |
|---|---|
| 998721 | Repair services of footwear and leather goods |
| 998722 | Repair services of watches, clocks and jewellery |
| 998723 | Repair services of garments and household textiles |
| 998724 | Repair services of furniture |
| 998725 | Repair services of bicycles |
| 998726 | Maintenance and repair services of musical instruments |
| 998727 | Repair services for photographic equipment and cameras |
| 998729 | Maintenance and repair services of other goods nowhere else classified |
Group 99873Installation services (other than construction)
| SAC code | Service description |
|---|---|
| 998731 | Installation services of fabricated metal products, except machinery and equipment |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment |
| 998733 | Installation services of office and accounting machinery and computers |
| 998734 | Installation services of radio, television and communications equipment and apparatus |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments |
| 998736 | Installation services of electrical machinery and apparatus nowhere else classified |
| 998739 | Installation services of other goods nowhere else classified |
Group 99881Food, beverage and tobacco manufacturing services
| SAC code | Service description |
|---|---|
| 998811 | Meat processing services |
| 998812 | Fish processing services |
| 998813 | Fruit and vegetables processing services |
| 998814 | Vegetable and animal oil and fat manufacturing services |
| 998815 | Dairy product manufacturing services |
| 998816 | Other food product manufacturing services |
| 998817 | Prepared animal feeds manufacturing services |
| 998818 | Beverage manufacturing services |
| 998819 | Tobacco manufacturing services nowhere else classified |
Group 99882Textile, wearing apparel and leather manufacturing services
| SAC code | Service description |
|---|---|
| 998821 | Textile manufacturing services |
| 998822 | Wearing apparel manufacturing services |
| 998823 | Leather and leather product manufacturing services |
Group 99883Wood and paper manufacturing services
| SAC code | Service description |
|---|---|
| 998831 | Wood and wood product manufacturing services |
| 998832 | Paper and paper product manufacturing services |
Group 99884Petroleum, chemical and pharmaceutical product manufacturing services
| SAC code | Service description |
|---|---|
| 998841 | Coke and refined petroleum product manufacturing services |
| 998842 | Chemical product manufacturing services |
| 998843 | Pharmaceutical product manufacturing services |
Group 99885Rubber, plastic and other non-metallic mineral product manufacturing service
| SAC code | Service description |
|---|---|
| 998851 | Rubber and plastic product manufacturing services |
| 998852 | Plastic product manufacturing services |
| 998853 | Other non-metallic mineral product manufacturing services |
Group 99886Basic metal manufacturing services
| SAC code | Service description |
|---|---|
| 998860 | Basic metal manufacturing services |
Group 99887Fabricated metal product, machinery and equipment manufacturing services
| SAC code | Service description |
|---|---|
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services |
| 998872 | Weapon and ammunition manufacturing services |
| 998873 | Other fabricated metal product manufacturing and metal treatment services |
| 998874 | Computer, electronic and optical product manufacturing services |
| 998875 | Electrical equipment manufacturing services |
| 998876 | General-purpose machinery manufacturing services nowhere else classified |
| 998877 | Special-purpose machinery manufacturing services |
Group 99888Transport equipment manufacturing services
| SAC code | Service description |
|---|---|
| 998881 | Motor vehicle and trailer manufacturing services |
| 998882 | Other transport equipment manufacturing services |
Group 99889Other manufacturing services
| SAC code | Service description |
|---|---|
| 998891 | Furniture manufacturing services |
| 998892 | Jewellery manufacturing services |
| 998893 | Imitation jewellery manufacturing services |
| 998894 | Musical instrument manufacturing services |
| 998895 | Sports goods manufacturing services |
| 998896 | Game and toy manufacturing services |
| 998897 | Medical and dental instrument and supply manufacturing services |
| 998898 | Other manufacturing services nowhere else classified |
Group 99891Publishing, printing and reproduction services
| SAC code | Service description |
|---|---|
| 998911 | Publishing, on a fee or contract basis |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis |
Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services
| SAC code | Service description |
|---|---|
| 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services |
Group 99893Casting, forging, stamping and similar metal manufacturing services
| SAC code | Service description |
|---|---|
| 998931 | Iron and steel casting services |
| 998932 | Non-ferrous metal casting services |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services |
Group 99894Materials recovery (recycling) services, on a fee or contract basis
| SAC code | Service description |
|---|---|
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis |
Group 99911Administrative services of the government
| SAC code | Service description |
|---|---|
| 999111 | Overall Government public services |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service |
| 999113 | Public administrative services related to the more efficient operation of business |
| 999119 | Other administrative services of the government nowhere else classified |
Group 99912Public administrative services provided to the community as a whole
| SAC code | Service description |
|---|---|
| 999121 | Public administrative services related to External Affairs, Diplomatic and Consular services abroad |
| 999122 | Services related to foreign economic aid |
| 999123 | Services related to foreign military aid |
| 999124 | Military defence services |
| 999125 | Civil defence services |
| 999126 | Police and fire protection services |
| 999127 | Public administrative services related to law courts |
| 999128 | Administrative services related to the detention or rehabilitation of criminals |
| 999129 | Public administrative services related to other public order and safety affairs nowhere else classified |
Group 99913Administrative services related to compulsory social security schemes
| SAC code | Service description |
|---|---|
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees |
| 999133 | Administrative services related to unemployment compensation benefit schemes |
| 999134 | Administrative services related to family and child allowance programmes |
Group 99921Pre-primary education services
| SAC code | Service description |
|---|---|
| 999210 | Pre-primary education services |
Group 99922Primary education services
| SAC code | Service description |
|---|---|
| 999220 | Primary education services |
Group 99923Secondary Education Services
| SAC code | Service description |
|---|---|
| 999231 | Secondary education services, general |
| 999232 | Secondary education services, technical and vocational |
Group 99924Higher education services
| SAC code | Service description |
|---|---|
| 999241 | Higher education services, general |
| 999242 | Higher education services, technical |
| 999243 | Higher education services, vocational |
| 999249 | Other higher education services |
Group 99925Specialised education services
| SAC code | Service description |
|---|---|
| 999259 | Specialised education services |
Group 99929Other education and training services and educational support services
| SAC code | Service description |
|---|---|
| 999291 | Cultural education services |
| 999292 | Sports and recreation education services |
| 999293 | Commercial training and coaching services |
| 999294 | Other education and training services nowhere else classified |
| 999295 | services involving conduct of examination for admission to educational institutions |
| 999299 | Other educational support services |
Group 99931Human health services
| SAC code | Service description |
|---|---|
| 999311 | Inpatient services |
| 999312 | Medical and dental services |
| 999313 | Childbirth and related services |
| 999314 | Nursing and physiotherapeutic services |
| 999315 | Ambulance services |
| 999316 | Medical laboratory and diagnostic-imaging services |
| 999317 | Blood, sperm and organ bank services |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like |
Group 99932Residential care services for the elderly and disabled
| SAC code | Service description |
|---|---|
| 999321 | Residential health-care services other than by hospitals |
| 999322 | Residential care services for the elderly and persons with disabilities |
Group 99933Other social services with accommodation
| SAC code | Service description |
|---|---|
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse |
| 999332 | Other social services with accommodation for children |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse |
| 999334 | Other social services with accommodation for adults |
Group 99934Social services without accommodation for the elderly and disabled
| SAC code | Service description |
|---|---|
| 999341 | Vocational rehabilitation services |
| 999349 | Other social services without accommodation for the elderly and disabled nowhere else classified |
Group 99935Other social services without accommodation
| SAC code | Service description |
|---|---|
| 999351 | Child day-care services |
| 999352 | Guidance and counseling services nowhere else classified related to children |
| 999353 | Welfare services without accommodation |
| 999359 | Other social services without accommodation nowhere else classified |
Group 99941Sewerage, sewage treatment and septic tank cleaning services
| SAC code | Service description |
|---|---|
| 999411 | Sewerage and sewage treatment services |
| 999412 | Septic tank emptying and cleaning services |
Group 99942Waste collection services
| SAC code | Service description |
|---|---|
| 999421 | Collection services of hazardous waste |
| 999422 | Collection services of non-hazardous recyclable materials |
| 999423 | General waste collection services, residential |
| 999424 | General waste collection services, other nowhere else classified |
Group 99943Waste treatment and disposal services
| SAC code | Service description |
|---|---|
| 999431 | Waste preparation, consolidation and storage services |
| 999432 | Hazardous waste treatment and disposal services |
| 999433 | Non-hazardous waste treatment and disposal services |
Group 99944Remediation services
| SAC code | Service description |
|---|---|
| 999441 | Site remediation and clean-up services |
| 999442 | Containment, control and monitoring services and other site remediation services |
| 999443 | Building remediation services |
| 999449 | Other remediation services nowhere else classified |
Group 99945Sanitation and similar services
| SAC code | Service description |
|---|---|
| 999451 | Sweeping and snow removal services |
| 999459 | Other sanitation services nowhere else classified |
Group 99949Others
| SAC code | Service description |
|---|---|
| 999490 | Other environmental protection services nowhere else classified |
Group 99951Services furnished by business, employers and professional organisations Services
| SAC code | Service description |
|---|---|
| 999511 | Services furnished by business and employers organisations |
| 999512 | Services furnished by professional organisations |
Group 99952Services furnished by trade unions
| SAC code | Service description |
|---|---|
| 999520 | Services furnished by trade unions |
Group 99959Services furnished by other membership organisations
| SAC code | Service description |
|---|---|
| 999591 | Religious services |
| 999592 | Services furnished by political organisations |
| 999593 | Services furnished by human rights organisations |
| 999594 | Cultural and recreational associations |
| 999595 | Services furnished by environmental advocacy groups |
| 999596 | Services provided by youth associations |
| 999597 | Other civic and social organisations |
| 999598 | Home owners associations |
| 999599 | Services provided by other membership organisations nowhere else classified |
Group 99961Audiovisual and related services
| SAC code | Service description |
|---|---|
| 999611 | Sound recording services |
| 999612 | Motion picture, videotape, television and radio programme production services |
| 999613 | Audiovisual post-production services |
| 999614 | Motion picture, videotape and television programme distribution services |
| 999615 | Motion picture projection services |
Group 99962Performing arts and other live entertainment event presentation and promotion services
| SAC code | Service description |
|---|---|
| 999621 | Performing arts event promotion and organisation services |
| 999622 | Performing arts event production and presentation services |
| 999623 | Performing arts facility operation services |
| 999629 | Other performing arts and live entertainment services nowhere else classified |
Group 99963Services of performing and other artists
| SAC code | Service description |
|---|---|
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors |
Group 99964Museum and preservation services
| SAC code | Service description |
|---|---|
| 999641 | Museum and preservation services of historical sites and buildings |
| 999642 | Botanical, zoological and nature reserve services |
Group 99965Sports and recreational sports services
| SAC code | Service description |
|---|---|
| 999651 | Sports and recreational sports event promotion and organisation services |
| 999652 | Sports and recreational sports facility operation services |
| 999659 | Other sports and recreational sports services nowhere else classified |
Group 99966Services of athletes and related support services
| SAC code | Service description |
|---|---|
| 999661 | Services of athletes |
| 999662 | Support services related to sports and recreation |
Group 99969Other amusement and recreational services
| SAC code | Service description |
|---|---|
| 999691 | Amusement park and similar attraction services |
| 999692 | Gambling and betting services including similar online services |
| 999693 | Coin-operated amusement machine services |
| 999694 | Lottery services |
| 999699 | Other recreation and amusement services nowhere else classified |
Group 99971Washing, cleaning and dyeing services
| SAC code | Service description |
|---|---|
| 999711 | Coin-operated laundry services |
| 999712 | Dry-cleaning services (including fur product cleaning services) |
| 999713 | Other textile cleaning services |
| 999714 | Pressing services |
| 999715 | Dyeing and colouring services |
| 999719 | Other washing, cleaning and dyeing services nowhere else classified |
Group 99972Beauty and physical well-being services
| SAC code | Service description |
|---|---|
| 999721 | Hairdressing and barbers services |
| 999722 | Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services |
| 999723 | Physical well-being services including health club and fitness centre |
| 999729 | Other beauty treatment services nowhere else classified |
Group 99973Funeral, cremation and undertaking services
| SAC code | Service description |
|---|---|
| 999731 | Cemeteries and cremation services |
| 999732 | Undertaking services |
Group 99979Other miscellaneous services
| SAC code | Service description |
|---|---|
| 999791 | Services involving commercial use or exploitation of any event |
| 999792 | Agreeing to do an act |
| 999793 | Agreeing to refrain from doing an act |
| 999794 | Agreeing to tolerate an act |
| 999795 | Conduct of religious ceremonies or rituals by persons |
| 999799 | Other services nowhere else classified |
Group 99980Domestic services
| SAC code | Service description |
|---|---|
| 999800 | Domestic services both part time and full time |
Group 99990Services provided by extraterritorial organisations and bodies
| SAC code | Service description |
|---|---|
| 999900 | Services provided by extraterritorial organisations and bodies |
No SAC code matches that search.
Reproduced from the Annexure to Notification 11/2017-Central Tax (Rate). Codes are grouped exactly as the Annexure groups them, under their Group and Heading.
Services Exempt from GST
The 121 exemption entries in force, as notified. A service listed here carries no GST — but several entries are exempt only on the condition set out against them.
Notification 12/2017-Central Tax (Rate) dated 28 June 2017, as amended — most recently by Notification 16/2025-CTR with effect from 22 September 2025. Verified 29 September 2026.
Exempt services are notified separately from the rate schedule above. If a service is not in the rate table and not here, check the classification before assuming either.
Exempt services are notified separately from the rate schedule above. If a service is not in the rate table and not here, check the classification before assuming either.
121 entries
| Sl. No. | Chapter / Heading | Description of service |
|---|---|---|
| 1 | Chapter 99 | Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. |
| 2 | Chapter 99 | Services by way of transfer of a going concern, as a whole or an independent part thereof. |
| 3 | Chapter 99 | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local 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. |
| 3A | Chapter 99 | Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local 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. |
| 3B | Chapter 99 | Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. |
| 4 | Chapter 99 | Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. |
| 5 | Chapter 99 | Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. |
| 6 | Chapter 99 | Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts and the Ministry of Railways (Indian Railways); (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. |
| 7 | Chapter 99 | Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017). 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 and the Ministry of Railways (Indian Railways); (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. |
| 8 | Chapter 99 | Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services— by the Department of Posts (i) and the Ministry of Railways (Indian Railways); (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. |
| 9 | Chapter 99 | Services provided by Central Government, State Government, Union territory or a local authority where the consideration for 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 and the Ministry of Railways (Indian Railways); (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. |
| 9A | Chapter 99 | Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.Condition: Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 |
| 9AA | Chapter 99 | Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India whenever rescheduled.Condition: Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020. |
| 9AB | Chapter 99 | Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.Condition: Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022. |
| 9B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). |
| 9C | Chapter 99 | Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. |
| 9D | Chapter 99 | Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. |
| 9E | Chapter 99 | Services provided by Ministry of Railways (Indian Railways) to individuals by way of – a) sale of platform tickets b) facility of retiring rooms/waiting rooms c) cloak room services d) battery operated car services. |
| 9F | Chapter 99 | Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). |
| 9G | Chapter 99 | Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. |
| 10 | Heading 9954 | Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting 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/Pradhan Mantri Awas Yojana. |
| 10A | Heading 9954 | Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturist for agricultural use |
| 11 | Heading 9954 | Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. |
| 11A | Heading 9961 or Heading 9962 | Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. |
| 12 | Heading 9972 | Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person. Explanation 1. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person were, - the registered person is (i) proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. Explanation 2.- Nothing contained in this entry shall apply to- a) accommodation services for students in student residences. b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. |
| 12A | Heading 9963 | Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. |
| 13 | Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 | Services by a person by way of— conduct of any religious (a) ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA or 12AB of the Income-tax 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, — (i) renting of rooms where c harges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; renting of shops or other (iii) spaces for business or commerce where charges are ten thousand rupees or more per month. |
| 15 | Heading 9964 | Transport of passengers, with or without accompanied belongings, by— air in economy class, (a) embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air- conditioned stage carriage: Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017 |
| 16 | Heading 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, 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 three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. |
| 17 | Heading 9964 | Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; metro, monorail or (b) tramway; (c) inland waterways; public transport, other than (d) predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e- rickshaws): Provided that nothing contained in items (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017 |
| 18 | Heading 9965 | Services by way of transportation of goods— (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator |
| 19 | Heading 9965 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. |
| 19A | Heading 9965 | Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside IndiaCondition: Nothing contained in this serial number shall apply after the 30th day of September, 2022. |
| 19B | Heading 9965 | Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside IndiaCondition: Nothing contained in this serial number shall apply after the 30th day of September, 2022. |
| 19C | 9965 | Satellite launch services. |
| 20 | Heading 9965 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods— (a) relief materials meant for victims of natural or man- made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. |
| 21 | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport in a goods carriage of— (a) agricultural produce; (b) & (c) (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man- made disasters, calamities, accidents or mishap; or (h) defence or military equipments. |
| 21A | Heading 9965 or Heading 9967 | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: — any factory registered under (a) or governed by the Factories Act, 1948 (63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or any partnership firm (e) whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. |
| 21B | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, — (a) a department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. |
| 22 | Heading 9966 or Heading 9973 | Services by way of giving on hire— (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation. —For the purposes of this entry, "Electrically operated vehicle" means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. (b) to a goods transport agency, a means of transportation of goods; or (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre- school education and education upto higher secondary school or equivalent. |
| 23 | Heading 9967 | Service by way of access to a road or a bridge on payment of toll charges. |
| 24 | Heading 9967 or Heading 9985 | Services by way of loading, unloading, packing, storage or warehousing of rice. |
| 24A | Heading 9967 or Heading 9985 | Services by way of warehousing of minor forest produce. |
| 24B | Heading 9967 or Heading 9985 | Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. |
| 24C | Chapter 9968 | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). |
| 25 | Heading 9969 | Transmission or distribution of electricity by an electricity transmission or distribution utility. |
| 25A | Heading 9969 or Heading 9986 | Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission or distribution of electricity provided by electricity transmission or distribution utilities to their consumers. |
| 27 | Heading 9971 | Services by way of— (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. |
| 27A | Heading 9971 | Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). |
| 28 | Heading 9971 or Heading 9991 | Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). |
| 29 | Heading 9971 or Heading 9991 | Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. |
| 29A | Heading 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. |
| 29B | Heading 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. |
| 30 | Heading 9971 or Heading 9991 | Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948). |
| 31 | Heading 9971 | Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). |
| 31A | Heading 9971 or Heading 9991 | Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). |
| 31B | Heading 9971 or Heading 9991 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee |
| 34 | Heading 9971 | Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. — For the purposes of this entry, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. |
| 34A | Heading 9971 | Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the banking companies and financial institutions. |
| 35 | Heading 9971 or Heading 9991 | Services of general insurance business provided under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarna-jayanti Gram Swarozgar Yojana (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) Premia collected on export credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal BimaYojana (PMFBY); Pilot Scheme on Seed Crop (k) Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; Rashtriya Swasthya Bima (n) Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; Niramaya Health Insurance (q) Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (r) Bangla Shasya Bima. |
| 36 | Heading 9971 or Heading 9991 | Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees; (d) Varishtha Pension BimaYojana; Pradhan Mantri Jeevan (e) Jyoti Bima Yojana; (f) Pradhan Mantri Jan Dhan Yojana; (g) Pradhan Mantri Vaya Vandan Yojana. |
| 36A | Heading 9971 or Heading 9991 | Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40. |
| 36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. |
| 36C | Heading 9971 | Services of life insurance business provided by an insurer to the insured, where the insured is not a group. Please refer to clause (zfb) in para 2 Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. |
| 36D | Heading 9971 | Services of health insurance business provided by an insurer to the insured, where the insured is not a group. Please refer to clause (zfb) in para 2 Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. |
| 36E | Heading 9971 | Reinsurance of the insurance services specified in serial numbers 36C or 36D. |
| 37 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under the Atal Pension Yojana. |
| 38 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under any pension scheme of the State Governments. |
| 39 | Heading 9971 or Heading 9985 | Services by the following persons in respective capacities - (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or business facilitator or a (c) business correspondent to an insurance company in a rural area. |
| 39A | Heading 9971 | Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation. —For the purposes of this entry, the intermediary of financial services in IFSC is a person, — (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. |
| 40 | Heading 9971 or Heading 9991 | Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. |
| 41 | Heading 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 20 per cent or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. Explanation. —For the purpose of this exemption, the Central Government, State Government or Union territory shall have 20 per cent or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.Condition: Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub-lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same. |
| 41A | Heading 9972 | Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: GST payable on TDR or FSI (including additional FSI) or both for construction of the project × (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project)Condition: Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner— GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein × (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project): Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent of the value in case of affordable residential apartments and 2.5 per cent of the value in case of residential apartments other than affordable residential apartments remaining unbooked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier. |
| 41B | Heading 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 1-4-2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project × (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project).Condition: Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner— GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein × (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project); Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent of the value in case of affordable residential apartments and 2.5 per cent of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be. |
| 42 | Heading 9973 or Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. |
| 44 | Heading 9981 | Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. |
| 44A | Heading 9981 | Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.Condition: Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service. |
| 45 | Heading 9982 or Heading 9991 | Services provided by- (a) an arbitral tribunal to - (i) any person other than a business entity; (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); or (iii)t he Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- an advocate or partnership (i) firm of advocates providing legal services; any person other than a (ii) business entity; (iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); or (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; (ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017); or (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. |
| 46 | Heading 9983 | Services by a veterinary clinic in relation to health care of animals or birds. |
| 47 | Heading 9983 or Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of— registration required under (a) any law for the time being in force; testing, calibration, safety (b) check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. |
| 48 | Heading 9983 or any other Heading of Chapter 99 | Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology 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. |
| 49 | Heading 9984 | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. |
| 50 | Heading 9984 | Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material. |
| 52 | Heading 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. |
| 52A | Heading 9985 | Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. — "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: — 3 days in India, 2 days in (a) Nepal; Consideration Charged for the entire tour: Rs. 1, 00, 000/- Exemption: Rs. 40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs. 50, 000/- (= 50% of Rs. 1, 00, 000/-) whichever is less, i.e., Rs. 40, 000/-(i.e., Taxable value: Rs. 60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs. 1, 00, 000/- Exemption: Rs. 60, 000 (=Rs.1, 00, 000/- x 3/5) or, Rs. 50, 000/- (= 50% of Rs. 1, 00, 000/-) whichever is less, i.e., Rs. 50, 000/-(i.e., Taxable value: Rs. 50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs. 1, 00, 000/- Exemption: Rs. 54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs. 50, 000/- (= 50% of Rs. 1, 00, 000/-) whichever is less, i.e., Rs. 50, 000/- (i.e., Taxable value: Rs. 50, 000/-). |
| 53 | Heading 9985 | Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter- University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. |
| 54 | Heading 9986 | Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, 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, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, 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; renting or leasing of agro (d) machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; (h) |
| 55 | Heading 9986 | Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. |
| 55A | Heading 9986 | Services by way of artificial insemination of livestock (other than horses). |
| 57 | Heading 9988 or any other Heading of Section 8 and Section 9 | Services by way of pre- conditioning, pre- cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. |
| 58 | Heading 9988 or Heading 9992 | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination. |
| 59 | Heading 9999 | Services by a foreign diplomatic mission located in India. |
| 60 | Heading 9991 | Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. |
| 61 | Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. |
| 61A | Heading 9991 | Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. |
| 62 | Heading 9991 or Heading 9997 | Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non- performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. |
| 63 | Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. |
| 64 | Heading 9991 or Heading 9973 | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource. |
| 65 | Heading 9991 | Services provided by the Central Government, State Government, Union territory by way of deputing officers after office 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. |
| 65A | Heading 9991 | Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). |
| 65B | Heading 9991 or any other Heading | Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation. —"Mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made there under or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.Condition: Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty. |
| 66 | Heading 9992 or Heading 9963 | Services provided— (a) by an educational institution to its students, faculty and staff; (aa)b y an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of, - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house- keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (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: Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, — (i) pre-school education and education up to higher secondary school or equivalent; or education as a part of an (ii) approved vocational education course. |
| 66A | Heading 9992 | Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. |
| 68 | Heading 9992 or Heading 9996 | Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. |
| 69 | Heading 9983 or Heading 9991 or Heading 9992 | Any services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package (f) a training partner approved by the National Skill Development Corporation, |
| 70 | Heading 9983 or Heading 9985 or Heading 9992 | Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. |
| 71 | Heading 9992 | Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Education and Training |
| 72 | Heading 9992 | Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration. |
| 74 | Heading 9993 | Services by way of— (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics: Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU) having room charges exceeding Rs. 5000 per day to a person receiving health care services. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. |
| 74A | Heading 9993 | Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income- tax Act, 1961 (43 of 1961). |
| 76 | Heading 9994 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. |
| 77 | Heading 9995 | Service by an unincorporated body or a non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution - (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and Service Tax; or (c) up to an amount of seven thousand five hundred 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. |
| 77A | Heading 9995 | Services provided by an unincorporated body, or a non- profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs. 1000) per member per year. |
| 78 | Heading 9996 | Services by an artist by way of a performance in folk or classical art forms of— (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. |
| 79 | Heading 9996 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. |
| 79A | Heading 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) or any of the State Acts, for the time being in force |
| 80 | Heading 9996 | Services by way of training or coaching in- recreational activities (a) relating to arts or culture, by an individual, or (b) sports by charitable entities registered under section 12AA or 12AB of the Income-tax Act. |
| 81 | Heading 9996 | Services by way of right to admission to— (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; recognised sporting (c) event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in item (a), (b), (c) or (d) above is not more than Rs. 500 per person. |
| 82 | Heading 9996 | Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. |
| 82A | Heading 9996 | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 whenever rescheduled. |
| 82B | Heading 9996 | Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 |
No exemption matches that search.
Reproduced from Notification 12/2017-Central Tax (Rate) as consolidated by the GST & Indirect Taxes Committee of the Institute of Chartered Accountants of India, incorporating every amendment up to Notification 16/2025-CTR. Serial numbers omitted by later amendments are left out, which is why the numbering has gaps. Column (4) of the notification reads Nil against every entry reproduced here; where column (5) carries more than “Nil”, that condition is shown with the entry.
SAC codes and service rates — common questions
What is a SAC code?
A SAC — Services Accounting Code — is the six-digit code that identifies a service for GST. The codes are not informal: they are notified as the Annexure to Notification 11/2017-Central Tax (Rate), the Scheme of Classification of Services, which sets out 567 six-digit codes grouped into 124 Groups under 31 Headings. The full list is on this page.
What GST rate applies to most services?
18% is the residual rate: anything the notification does not place elsewhere falls there. Of the 113 rated entries in the notification, 48 carry 18%, 33 carry 5%, 7 let the supplier choose between 5% without input tax credit and 18% with it, 3 are Nil, and 2 carry 40%. A handful of construction entries carry 1.5%, 7.5% or 12% on a value computed after the land deduction, and 7 entries take whatever rate applies to the underlying goods.
What is the GST rate on restaurant service?
5%, without input tax credit, for restaurant service supplied at premises other than specified premises — Sl. No. 7(ii) of the notification. The condition is part of the entry, not a footnote: the 5% is available only where credit of input tax on the goods and services used in supplying the service has not been taken.
What is the GST rate on hotel accommodation?
Where the value of a unit of accommodation is up to ₹7,500 per unit per day, 5% without input tax credit under Sl. No. 7(i). Above that, hotel accommodation falls to Sl. No. 7(vi) and carries 18%.
What rate does a goods transport agency charge?
Sl. No. 9(iii) splits it. Where the GTA does not exercise the option to pay GST itself, the rate is 5% and the tax is paid by the recipient. Where the GTA does exercise that option, it can pay 5% without input tax credit or 18% with it. The choice sits with the GTA, and it is exercised for the financial year.
Is there still a 12% GST rate on services?
One entry — Sl. No. 3(ie), construction of an apartment in an ongoing project under a specified housing scheme. And it is not 12% of what the customer pays: paragraph 2 of the notification deems one-third of the total amount to be the value of land, so the tax works out to an effective 8% of the total amount charged. The same arithmetic turns the 1.5% and 7.5% construction entries into an effective 1% and 5%.
Do services attract compensation cess?
No. GST compensation cess was only ever levied on goods, and it is now Nil on all of them: Notification 02/2025-Compensation Cess (Rate) took most entries to Nil from 22 September 2025, and Notification 03/2025-Compensation Cess (Rate) took the rest, including tobacco, to Nil from 1 February 2026. Separate levies outside GST were introduced on tobacco and pan masala from the same date; those are not GST and are not covered on this page.
Which services are exempt from GST?
Exempt services are not in the rate notification at all. They come from Notification 12/2017-Central Tax (Rate), amended most recently by Notification 16/2025-CTR with effect from 22 September 2025, and all 121 of its entries in force are reproduced in the exemptions table on this page. Several are exempt only on a condition, which is shown with the entry.
Not sure which entry your service falls under?
Classification is where most service GST disputes start — the code decides the rate, and the condition decides whether you keep the credit. TAXAJ’s GST team handles classification, registration and monthly returns for service businesses across Delhi, Bengaluru, Goa and Bihar.