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 |
|---|---|---|
| 999599 | Services provided by other membership organisations nowhere else classified | — |
| 999611 | Sound recording services | — |
| 999612 | Motion picture, videotape, television and radio programme production services | — |
| 999613 | Audiovisual post-production services | — |
| 999614 | Motion picture, videotape and television programme distribution services | — |
| 999615 | Motion picture projection services | — |
| 999616 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less | — |
| 999617 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees | — |
| 999621 | Performing arts event promotion and organisation services | — |
| 999622 | Performing arts event production and presentation services | — |
| 999623 | Performing arts facility operation services | — |
| 999624 | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc | — |
| 999629 | Other performing arts and live entertainment services nowhere else classified | — |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like | — |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | — |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | — |
| 999641 | Museum and preservation services of historical sites and buildings | — |
| 999642 | Botanical, zoological and nature reserve services | — |
| 999651 | Sports and recreational sports event promotion and organisation services | — |
| 999652 | Sports and recreational sports facility operation services | — |
| 999653 | Services by way of admission to sporting events like Indian Premier League | — |
| 999659 | Other sports and recreational sports services nowhere else classified | — |
| 999661 | Services of athletes | — |
| 999662 | Support services related to sports and recreation | — |
| 999691 | Amusement park and similar attraction services | — |
| 999692 | Coin-operated amusement machine services | — |
| 999693 | Coin-operated amusement machine services | — |
| 999694 | Services by way of admission to casinos or race clubs or any place having casinos or race clubs | — |
| 999699 | Other recreation and amusement services nowhere else classified | — |
| 999711 | Coin-operated laundry services | — |
| 999712 | Dry-cleaning services (including fur product cleaning services) | — |
| 999713 | Other textile cleaning services | — |
| 999714 | Pressing services | — |
| 999715 | Dyeing and colouring services | — |
| 999719 | Other washing, cleaning and dyeing services nowhere else classified | — |
| 999721 | Hairdressing and barbers services | 18% |
| 999722 | Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services | — |
| 999723 | Physical well-being services including health club and fitness centre | — |
| 999729 | Other beauty treatment services nowhere else classified | — |
| 999731 | Cemeteries and cremation services | — |
| 999732 | Undertaking services | — |
| 999791 | Services involving commercial use or exploitation of any event | — |
| 999792 | Agreeing to do an act | — |
| 999793 | Agreeing to refrain from doing an act | — |
| 999794 | Agreeing to tolerate an act | — |
| 999795 | Conduct of religious ceremonies or rituals by persons | — |
| 999799 | Other services nowhere else classified | — |
| 999800 | Domestic services both part time and full time | — |
| 999900 | Services provided by extraterritorial organisations and bodies | — |
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.