HSN Codes · Chapter 99
Services (SAC)
All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.
| Code | Description | Typical GST rate |
|---|---|---|
| 995411 | Construction services of single dwelling or multi-dwelling residential buildings | 18% |
| 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 | — |
| 995417 | (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i | — |
| 995418 | Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A | — |
| 995419 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above | — |
| 995421 | General construction services of highways, streets, roads and bridges | 18% |
| 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 | — |
| 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 | — |
| 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 | — |
| 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 | — |
| 995461 | Electrical installation services including wiring and fitting | 18% |
| 995462 | Water plumbing and drain laying services | 18% |
| 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 | — |
| 995471 | Glazing services | 18% |
| 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 | — |
| 996111 | Services provided for a fee or commission by wholesale trade agents | 18% |
| 996211 | Services provided for a fee or commission by retail trade agents | 18% |
| 996311 | Room or unit accommodation services provided by hotels and inns | 12% |
| 996312 | Camp site services | — |
| 996313 | Recreational and vacation camp services | — |
| 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 | — |
| 996331 | Services of restaurants, cafes and similar eating facilities | 5% |
| 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 | — |
| 996411 | Local land transport services of passengers by road | 5% |
| 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 | — |
| 996417 | Transport services of passengers by ropeways | — |
| 996418 | Sightseeing transportation services by rail or road | — |
| 996419 | Other local transportation services of passengers nowhere else classified | — |
| 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 | — |
| 996431 | Long-distance transport service of passengers through rail network by railways | — |
| 996432 | Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | — |
| 996433 | Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like | — |
| 996434 | Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi | — |
| 996439 | Other long distance transport service of passengers by land nowhere else specified | — |
| 996441 | Coastal water transport service of passengers by ferries and the like | — |
| 996442 | Coastal water transport service of passengers by cruise ships and the like | — |
| 996443 | Inland water transport service of passengers by ferries and the like | — |
| 996444 | Inland water transport service of passengers by cruise ships and the like | — |
| 996445 | International water transport services of passengers by ferries, cruise ships and the like | — |
| 996449 | Other long distance transport service of passengers by water nowhere else specified | — |
| 996451 | Domestic scheduled air transport service of passengers in economy class | — |
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