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 |
|---|---|---|
| 996452 | Domestic scheduled air transport service of passengers in other than economy class | — |
| 996453 | Domestic non-scheduled air transport service of passengers | — |
| 996454 | International scheduled air transport service of passengers in economy class | — |
| 996455 | International scheduled air transport service of passengers in other than economy class | — |
| 996456 | International non-scheduled air transport service of passengers | — |
| 996459 | Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers | — |
| 996511 | Road transport services of goods including letters, parcels, live animals | 5% |
| 996512 | Railway transport services of goods | 5% |
| 996513 | Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline | — |
| 996514 | Transport services via pipeline of other chemicals, coal slurry and of other goods | — |
| 996515 | Moving services of household goods, office equipment and furniture | — |
| 996516 | Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency | — |
| 996517 | Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways | — |
| 996518 | Transport of goods by ropeways | — |
| 996519 | Other land transport services of goods nowhere else classified | — |
| 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 | — |
| 996523 | International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like | — |
| 996531 | Air transport services of letters and parcels and other goods | — |
| 996532 | Space transport services of freight | — |
| 996540 | Multimodal Transport of goods from a place in India to another place in India | — |
| 996541 | Multimodal Transport of goods from a place in India to another place in India | — |
| 996601 | Rental services of road vehicles with operators | 5% |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels and the like operator | — |
| 996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts and the like operator | — |
| 996604 | Rental services of passenger vessels with operator | — |
| 996605 | Rental services of goods vessels with operator | — |
| 996606 | Rental service of passenger aircraft with operator | — |
| 996607 | Rental service of goods aircraft with operator | — |
| 996609 | Rental services of other transport vehicles nowhere else classified operator | — |
| 996711 | Container handling services | 18% |
| 996712 | Customs House Agent services | — |
| 996713 | Clearing and forwarding services | — |
| 996719 | Other cargo and baggage handling services | — |
| 996721 | Refrigerated storage services | — |
| 996722 | Bulk liquid or gas storage services | — |
| 996729 | Other storage and warehousing services | — |
| 996731 | Railway pushing or towing services | — |
| 996739 | Other supporting services for railway transport nowhere else classified | — |
| 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 | — |
| 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 | — |
| 996754 | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts | — |
| 996759 | Other supporting services for water transport nowhere else classified | — |
| 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 | — |
| 996768 | Other supporting services for air transport | — |
| 996769 | Supporting services for space transport | — |
| 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 | — |
| 996811 | Postal and courier services | 18% |
| 996812 | Courier services | — |
| 996813 | Local delivery services | — |
| 996819 | Other Delivery Services nowhere else classified | — |
| 996911 | Electricity transmission services | — |
| 996912 | Electricity distribution services | — |
| 996913 | Gas distribution services | — |
| 996921 | Water distribution services | — |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply and the like | — |
| 996929 | Other similar services | — |
| 997111 | Central banking services | — |
| 997112 | Deposit services | — |
| 997113 | Credit-granting services including stand-by commitment, guarantees and securities | — |
| 997114 | Financial leasing services | — |
| 997115 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration | — |
| 997116 | Any transfer of right in goods or of undivided share in goods without the transfer of title thereof | — |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | — |
| 997120 | Investment banking services | — |
| 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 | — |
| 997138 | Freight insurance services and travel insurance services | — |
| 997139 | Other non-life insurance services (excluding reinsurance services) | — |
| 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 | — |
| 997147 | Other property reinsurance services | — |
| 997149 | Other non-life reinsurance services | — |
| 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 | — |
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