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 |
|---|---|---|
| 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 | — |
| 998341 | Geological and geophysical consulting services | 18% |
| 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 | 18% |
| 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 | — |
| 998351 | Veterinary services for pet animals | — |
| 998352 | Veterinary services for livestock | — |
| 998359 | Other veterinary services nowhere else classified | — |
| 998361 | Advertising services and provision of advertising space or time | 18% |
| 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 advertising space in print media | 5% |
| 998366 | Sale of other advertising space or time (except on commission) | — |
| 998371 | Market research services | 18% |
| 998372 | Public opinion polling services | — |
| 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 | — |
| 998389 | Other photography and videography and their processing services nowhere else classified | — |
| 998391 | Specialty design services including interior design | 18% |
| 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 | — |
| 998398 | Sponsorship services and brand promotion services | — |
| 998399 | Other professional, technical and business services | 18% |
| 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 | — |
| 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 | — |
| 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 | — |
| 998435 | Supply consisting only of e-book | — |
| 998439 | Other on-line contents nowhere else classified | — |
| 998441 | News agency services to newspapers and periodicals | — |
| 998442 | Services of independent journalists and press photographers | — |
| 998443 | News agency services to audiovisual media | — |
| 998451 | Library services | — |
| 998452 | Operation services of public archives including digital archives | — |
| 998453 | Operation services of historical archives including digital archives | — |
| 998461 | Radio broadcast originals | — |
| 998462 | Television broadcast originals | — |
| 998463 | Radio channel programmes | — |
| 998464 | Television channel programmes | — |
| 998465 | Broadcasting services | — |
| 998466 | Home programme distribution services | — |
| 998469 | Other broadcasting, programming and programme distribution services | — |
| 998511 | Executive or retained personnel search services | 18% |
| 998512 | Permanent placement services, other than executive search services | — |
| 998513 | Contract staffing services | 18% |
| 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 | — |
| 998521 | Investigation services | 18% |
| 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 | 18% |
| 998531 | Cleaning services | 18% |
| 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 | — |
| 998540 | Packaging services of goods for others | — |
| 998541 | Parcel packing and gift wrapping | — |
| 998542 | Coin and currency packing services | — |
| 998543 | Coin and currency packing services | — |
Related tools & guides
Put valid HSN codes on every invoice
Invodo stores codes on your products so e-invoices and e-way bills never fail on classification. Start free.