Sac Code List in PDF
Sac Code List in PDF
Sac Code List in PDF
Service Code
Heading & Group Service Description
(Tariff)
Section 5 : Construction Services
Heading No.9954 Construction services
Group 99541 Construction services of buildings
Construction services of single dwelling or multi dewlling or multi-storied residential
995411
buildings
Construction services of other residential buildings such as old age homes, homeless
995412
shelters, hostels etc
Construction services of industrial buildings such as buildings used for production
995413 activities (used for assembly line activities), workshops, storage buildings and other
similar industrial buildings
Construction services of commercial buildings such as office buildings, exhibition &
995414 marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking
garages, petrol and service stations, theatres and other similar buildings.
Construction services of other non-residential buildings such as educational institutions,
995415 hospitals, clinics including vertinary clinics, religious establishments, courts, prisons,
museums and other similar buildings
995416 Construction Services of other buildings n.e.c
Services involving Repair, alterations, additions, replacements, renovation,
995419
maintenance or remodelling of the buildings covered above.
Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas &
Electricity Distribution Services
Services provided by Hotels, INN, Guest House, Club etc including Room services,
996332
takeaway services and door delivery of food.
Preparation and/or supply services of food, edible preparations, alchoholic & non-
996336
alchocholic beverages to airlines and other transportation operators
996337 Other contract food services
Other food, edible preparations, alchoholic & non-alchocholic beverages serving
996339
services n.e.c.
Heading No. 9966 Rental services of transport vehicles with or without operators
Group 99660 Rental services of transport vehicles with or without operators
Rental services of road vehicles including buses, coaches, cars, trucks and other motor
996601
vehicles, with or without operator
Rental services of water vessels including passenger vessels, freight vessels etc with
996602
or without operator
Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or
996603
without operator
996609 Rental services of other transport vehicles n.e.c. with or without operator
Heading No. 9969 Electricity, gas, water and other distribution services
Group 99691 Electricity and gas distribution services
996911 Electricity transmission services
996912 Electricity distribution services
996913 Gas distribution services
Group 99715 Services auxiliary to financial services (other than to insurance and pensions)
Services related to investment banking such as mergers & acquisition services,
997151
corporate finance & venture capital services
Brokerage and related securities and commodities services including commodity
997152
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 99733 Licensing services for the right to use intellectual property and similar products
997331 Licensing services for the right to use computer software and databases.
Licensing services for the right to broadcast and show original films, sound recordings,
997332
radio and television programme etc.
997333 Licensing services for the right to reproduce original art works
Licensing services for the right to reprint and copy manuscripts, books, journals and
997334
periodicals.
997335 Licensing services for the right to use R&D products
997336 Licensing services for the right to use trademarks and franchises
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES
Service Code
Heading & Group Service Description
(Tariff)
997337 Licensing services for the right to use minerals including its exploration and evaluation
Licensing services for right to use other natural resources including telecommunication
997338
spectrum
Licensing services for the right to use other intellectual property products and other
997339
rescources n.e.c
998113 Research and experimental development services in medical sciences and pharmacy.
998114 Research and experimental development services in agricultural sciences.
Heading no.9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861 Support services to agriculture, hunting, forestry and fishing
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
Heading no. 9987 Maintenance, repair and installation (except construction) services
Maintenance and repair services of fabricated metal products, machinery and
Group 99871
equipment
Maintenance and repair services of fabricated metal products, except machinery and
998711
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
Heading no. 9988 Manufacturing services on physical inputs (goods) owned by others
Group 99881 Food, beverage and tobacco manufacturing services
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 n.e.c.
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES
Service Code
Heading & Group Service Description
(Tariff)
Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service
998851 Rubber and plastic product manufacturing services
998852 Plastic product manufacturing services
998853 Other non-metallic mineral product manufacturing services
Group 99887 Fabricated metal product, machinery and equipment manufacturing services
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES
Service Code
Heading & Group Service Description
(Tariff)
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 n.e.c.
998877 Special-purpose machinery manufacturing services
Group 99893 Casting, forging, stamping and similar metal manufacturing services
998931 Iron and steel casting services
998932 Non-ferrous metal casting services
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
Section 9 : Community, Social & Personal Services and other miscellaneous services
Group 99929 Other education & training services and educational support services
999291 Cultural education services
999292 Sports and recreation education services
999293 Commercial training and coaching services
999294 Other education and training services n.e.c.
999295 services involving conduct of examination for admission to educational institutions
999299 Other Educational support services
Group 99932 Residential care services for the elderly and disabled
999321 Residential health-care services other than by hospitals
999322 Residential care services for the elderly and persons with disabilities
Group 99934 Social services without accommodation for the elderly and disabled
999341 Vocational rehabilitation services
999349 Other social services without accommodation for the elderly and disabled n.e.c.
Group 99941 Sewerage, sewage treatment and septic tank cleaning services
999411 Sewerage and sewage treatment services
999412 Septic tank emptying and cleaning services
Performing arts and other live entertainment event presentation and promotion
Group 99962
services
999621 Performing arts event promotion and organization services
999622 Performing arts event production and presentation services
999623 Performing arts facility operation services
999629 Other performing arts and live entertainment services n.e.c.