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 |
|---|---|---|
| 997157 | Foreign exchange services | — |
| 997158 | Financial transactions processing and clearing house services | — |
| 997159 | Other financial services except insurance and pension | 18% |
| 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 | — |
| 997171 | Services of holding equity of subsidiary companies | — |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities | — |
| 997211 | Rental or leasing services involving own or leased residential property | — |
| 997212 | Rental or leasing services involving own or leased non-residential property | 18% |
| 997213 | Trade services of buildings | — |
| 997214 | Trade services of time-share properties | — |
| 997215 | Trade services of vacant and subdivided land | — |
| 997219 | Other real estate services involving owned or leased property | — |
| 997221 | Property management services on a fee or commission basis | 18% |
| 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 | — |
| 997229 | Other real estate services on a fee or commission basis or on contract basis | — |
| 997231 | Services by way of grant of development rights, FSI or additional FSI | — |
| 997311 | Leasing or rental services concerning transport equipment without operator | 18% |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment without operator | — |
| 997313 | Leasing or rental services concerning construction machinery and equipment without operator | — |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) without operator | — |
| 997315 | Leasing or rental services concerning computers without operators | — |
| 997316 | Leasing or rental services concerning telecommunications equipment without operator | — |
| 997317 | Leasing or rental services concerning other machinery and equipment without operator | — |
| 997318 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration | — |
| 997319 | Leasing or rental services concerning other machinery and equipments without operator | — |
| 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 | — |
| 997328 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration | — |
| 997329 | Leasing or rental services concerning other goods | — |
| 997331 | Licensing services for the right to use computer software | 18% |
| 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 | — |
| 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 | — |
| 998121 | Research and experimental development services in social sciences | — |
| 998122 | Research and experimental development services in humanities | — |
| 998130 | Interdisciplinary research and experimental development services | — |
| 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 | — |
| 998149 | Research and development originals in other fields nowhere else classified | — |
| 998211 | Legal advisory and representation services concerning criminal law | 18% |
| 998212 | Legal advisory and representation services concerning other fields of law | 18% |
| 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 | — |
| 998219 | Other legal services nowhere else classified | — |
| 998221 | Financial auditing services | 18% |
| 998222 | Accounting and bookkeeping services | 18% |
| 998223 | Payroll services | — |
| 998224 | Other similar services nowhere else classified | — |
| 998229 | Other similar services nowhere else classified | — |
| 998231 | Corporate tax consulting and preparation services | 18% |
| 998232 | Individual tax preparation and planning services | 18% |
| 998239 | Other tax consultancy and preparation services | — |
| 998240 | Insolvency and receivership services | — |
| 998311 | Management consulting and management services | 18% |
| 998312 | Business consulting services including public relations services | 18% |
| 998313 | Information technology consulting and support services | 18% |
| 998314 | Information technology design and development services | 18% |
| 998315 | Hosting and information technology infrastructure provisioning services | 18% |
| 998316 | IT infrastructure and network management services | 18% |
| 998319 | Other information technology services | 18% |
| 998321 | Architectural advisory services | 18% |
| 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 | — |
| 998329 | Other architectural services, urban and land planning and landscape architectural services | — |
| 998331 | Engineering advisory services | 18% |
| 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 | — |
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