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 |
|---|---|---|
| 998897 | Medical and dental instrument and supply manufacturing services | — |
| 998898 | Other manufacturing services on physical inputs owned by others | 18% |
| 998899 | Other manufacturing services nowhere else classified | — |
| 998911 | Publishing, on a fee or contract basis | — |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | — |
| 998920 | Moulding, pressing, stamping, extruding and similar plastic 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 | — |
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis | — |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | — |
| 998950 | Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified | — |
| 999111 | Overall Government public services | — |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service | — |
| 999113 | Public administrative services related to the more efficient operation of business | — |
| 999119 | Other administrative services of the government nowhere else classified | — |
| 999121 | Public administrative services related to External Affairs, Diplomatic and Consular services abroad | — |
| 999122 | Services related to foreign economic aid | — |
| 999123 | Services related to foreign military aid | — |
| 999124 | Military defence services | — |
| 999125 | Civil defence services | — |
| 999126 | Police and fire protection services | — |
| 999127 | Public administrative services related to law courts | — |
| 999128 | Administrative services related to the detention or rehabilitation of criminals | — |
| 999129 | Public administrative services related to other public order and safety affairs nowhere else classified | — |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes | — |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees | — |
| 999133 | Administrative services related to unemployment compensation benefit schemes | — |
| 999134 | Administrative services related to family and child allowance programmes | — |
| 999139 | Other administrative services related to compulsory social security schemes | — |
| 999210 | Pre-primary education services | — |
| 999220 | Primary education services | — |
| 999231 | Secondary education services, general | — |
| 999232 | Secondary education services, technical and vocational | — |
| 999241 | Higher education services, general | — |
| 999242 | Higher education services, technical | — |
| 999243 | Higher education services, vocational | — |
| 999249 | Other higher education services | — |
| 999250 | Specialised education services | — |
| 999259 | Specialised education services | — |
| 999291 | Cultural education services | — |
| 999292 | Sports and recreation education services | — |
| 999293 | Commercial training and coaching services | 18% |
| 999294 | Other education and training services nowhere else classified | — |
| 999295 | services involving conduct of examination for admission to educational institutions | — |
| 999299 | Other Educational support services | — |
| 999311 | Inpatient services | — |
| 999312 | Medical and dental services | 0% |
| 999313 | Childbirth and related services | — |
| 999314 | Nursing and physiotherapeutic services | — |
| 999315 | Ambulance services | — |
| 999316 | Medical laboratory and diagnostic-imaging services | — |
| 999317 | Blood, sperm and organ bank services | — |
| 999318 | Blood, sperm and organ bank services | — |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like | — |
| 999321 | Residential health-care services other than by hospitals | — |
| 999322 | Residential care services for the elderly and persons with disabilities | — |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | — |
| 999332 | Other social services with accommodation for children | — |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | — |
| 999334 | Other social services with accommodation for adults | — |
| 999341 | Vocational rehabilitation services | — |
| 999349 | Other social services without accommodation for the elderly and disabled nowhere else classified | — |
| 999351 | Child day-care services | — |
| 999352 | Guidance and counseling services nowhere else classified related to children | — |
| 999353 | Welfare services without accommodation | — |
| 999359 | Other social services without accommodation nowhere else classified | — |
| 999411 | Sewerage and sewage treatment services | — |
| 999412 | Septic tank emptying and cleaning services | — |
| 999413 | Septic tank emptying and cleaning services | — |
| 999419 | Other sewerage, sewage treatment and septic tank cleaning services | — |
| 999421 | Collection services of hazardous waste | — |
| 999422 | Collection services of non-hazardous recyclable materials | — |
| 999423 | General waste collection services, residential | — |
| 999424 | General waste collection services, other nowhere else classified | — |
| 999429 | Other sewage and waste collection services | — |
| 999431 | Waste preparation, consolidation and storage services | — |
| 999432 | Hazardous waste treatment and disposal services | — |
| 999433 | Non-hazardous waste treatment and disposal services | — |
| 999439 | Other waste treatment and disposal services | — |
| 999441 | Site remediation and clean-up services | — |
| 999442 | Containment, control and monitoring services and other site remediation services | — |
| 999443 | Building remediation services | — |
| 999449 | Other remediation services nowhere else classified | — |
| 999451 | Sweeping and snow removal services | — |
| 999459 | Other sanitation services nowhere else classified | — |
| 999490 | Other environmental protection services nowhere else classified | — |
| 999491 | Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment | — |
| 999499 | Other environmental protection services nowhere else classified | — |
| 999511 | Services furnished by business and employers organisations | — |
| 999512 | Services furnished by professional organisations | — |
| 999520 | Services furnished by trade unions | — |
| 999591 | Religious services | — |
| 999592 | Services furnished by political organisations | — |
| 999593 | Services furnished by human rights organisations | — |
| 999594 | Cultural and recreational associations | — |
| 999595 | Services furnished by environmental advocacy groups | — |
| 999596 | Services provided by youth associations | — |
| 999597 | Other civic and social organisations | — |
| 999598 | Home owners associations | — |
Related tools & guides
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