Service Accounting Codes (SAC) for Goods and Services Tax (GST)


STEP BY STEP SEARCH -FIRST SELECT SECTION AND CLICK ON THAT SECTION-THEN SELECT HEADING AND CLICK ON THAT HEADING-THEN SELECT GROUP AND CLICK ON THAT GROUP-FINALLY SELECT THE SERVICE TO KNOW SAC
Service Code Service Description
995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings
995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416 Construction Services of other buildings n.e.c
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Service Code Service Description
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works
995425 General construction services of mines and industrial plants
995426 General Construction services of Power Plants and its related infrastructure
995427 General construction services of outdoor sport and recreation facilities
995428 General construction services of other civil engineering works n.e.c.
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Service Code Service Description
995431 Demolition services
995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
995433 Excavating and earthmoving services
995434 Water well drilling services and septic system installation services
995435 Other site preparation services n.e.c
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Service Code Service Description
995441 Installation, assembly and erection services of prefabricated buildings
995442 Installation, assembly and erection services of other prefabricated structures and constructions
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
995444 Other assembly and erection services n.e.c.
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Service Code Service Description
995451 Pile driving and foundation services
995452 Building framing & Roof Framing services
995453 Roofing and waterproofing services
995454 Concrete services
995455 Structural steel erection services
995456 Masonry services
995457 Scaffolding services
995458 Other special trade construction services n.e.c.
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Service Code Service Description
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
995462 Water plumbing and drain laying services
995463 Heating, ventilation and air conditioning equipment installation services
995464 Gas fitting installation services
995465 Insulation services
995466 Lift and escalator installation services
995468 Other installation services n.e.c.
995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
Service Code Service Description
995471 Glazing services
995472 Plastering services
995473 Painting services
995474 Floor and wall tiling services
995475 Other floor laying, wall covering and wall papering services
995476 Joinery and carpentry services
995477 Fencing and railing services
995478 Other building completion and finishing services n.e.c.
995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
Service Code Service Description
996111 Services provided for a fee/commission or contract basis on wholesale trade
Service Code Service Description
996211 Services provided for a fee/commission or contract basis on retail trade
Service Code Service Description
996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc
996312 Camp site services
996313 Recreational and vacation camp services
Service Code Service Description
996321 Room or unit accommodation services for students in student residences
996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
996323 Other room or unit accommodation services n.e.c.
Service Code Service Description
996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333 Services provided in Canteen and other similar establishments
996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335 Catering services in trains, flights etc.
996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators
996337 Other contract food services
996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.
Service Code Service Description
996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412 Taxi services including radio taxi & other similar services;
996413 Non-scheduled local bus and coach charter services
996414 Other land transportation services of passengers.
996415 Local water transport services of passengers by ferries, cruises etc
996416 Sightseeing transportation services by rail, land, water & air
996419 Other local transportation services of passengers n.e.c.
Service Code Service Description
996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc
996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
996423 Taxi services including radio taxi & other similar services
996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
996425 Domestic/International Scheduled Air transport services of passengers
996426 Domestic/international non-scheduled air transport services of Passengers
996427 Space transport services of passengers
996429 Other long-distance transportation services of passengers n.e.c.
Service Code Service Description
996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
996519 Other land transport services of goods n.e.c.
Service Code Service Description
996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels.
Service Code Service Description
996531 Air transport services of letters & parcels and other goods
996532 Space transport services of freight
Service Code Service Description
996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
996609 Rental services of other transport vehicles n.e.c. with or without operator
Service Code Service Description
996711 Container handling services
996712 Customs House Agent services
996713 Clearing and forwarding services
996719 Other cargo and baggage handling services
Service Code Service Description
996721 Refrigerated storage services
996722 Bulk liquid or gas storage services
996729 Other storage and warehousing services
Service Code Service Description
996731 Railway pushing or towing services
996739 Other supporting services for railway transport n.e.c.
Service Code Service Description
996741 Bus station services
996742 Operation services of National Highways, State Highways, Expressways, Roads & 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 n.e.c.
Service Code Service Description
996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
996752 Pilotage and berthing services
996753 Vessel salvage and refloating services
996759 Other supporting services for water transport n.e.c.
Service Code Service Description
996761 Airport operation services (excl. cargo handling)
996762 Air traffic control services
996763 Other supporting services for air transport
996764 Supporting services for space transport
Service Code Service Description
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 n.e.c
Service Code Service Description
996811 Postal services including post office counter services, mail box rental services.
996812 Courier services
996813 Local delivery services
996819 Other Delivery Services n.e.c
Service Code Service Description
996911 Electricity transmission services
996912 Electricity distribution services
996913 Gas distribution services
Service Code Service Description
996921 Water distribution services
996922 Services involving distribution of steam, hot water and air conditioning supply etc.
996929 Other similar services.
Service Code Service Description
997111 Central banking services
997112 Deposit services
997113 Credit-granting services including stand-by commitment, guarantees & securities
997114 Financial leasing services
997119 Other financial services (except investment banking, insurance services and pension services)
Service Code Service Description
997120 Investment banking services
Service Code Service Description
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 & Travel insurance services
997137 Other property insurance services
997139 Other non-life insurance services (excluding reinsurance services)
Service Code Service Description
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
997149 Other non-life reinsurance services
Service Code Service Description
997151 Services related to investment banking such as mergers & acquisition services, corporate finance & 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
997157 Foreign exchange services
997158 Financial transactions processing and clearing house services
997159 Other services auxiliary to financial services
Service Code Service Description
997161 Insurance brokerage and agency services
997162 Insurance claims adjustment services
997163 Actuarial services
997164 Pension fund management services
997169 Other services auxiliary to insurance and pensions
Service Code Service Description
997171 Services of holding equity of subsidiary companies
997172 Services of holding securities and other assets of trusts and funds and similar financial entities
Service Code Service Description
997211 Rental or leasing services involving own or leased residential property
997212 Rental or leasing services involving own or leased non-residential property
997213 Trade services of buildings
997214 Trade services of time-share properties
997215 Trade services of vacant and subdivided land
Service Code Service Description
997221 Property management services on a fee/commission basis or contract basis
997222 Building sales on a fee/commission basis or contract basis
997223 Land sales on a fee/commission basis or contract basis
997224 Real estate appraisal services on a fee/commission basis or contract basis
Service Code Service Description
997311 Leasing or rental services concerning transport equipments including containers, with or without operator
997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator
997313 Leasing or rental services concerning construction machinery and equipment with or without operator
997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
997315 Leasing or rental services concerning computers with or without operators
997316 Leasing or rental services concerning telecommunications equipment with or without operator
997319 Leasing or rental services concerning other machinery and equipments with or without operator
Service Code Service Description
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
997329 Leasing or rental services concerning other goods
Service Code Service Description
997331 Licensing services for the right to use computer software and databases.
997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
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 R&D 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 rescources n.e.c
Service Code Service Description
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.
Service Code Service Description
998121 Research and experimental development services in social sciences.
998122 Research and experimental development services in humanities
Service Code Service Description
998130 Interdisciplinary research and experimental development services.
Service Code Service Description
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 n.e.c.
Service Code Service Description
998211 Legal advisory and representation services concerning criminal law.
998212 Legal advisory and representation services concerning other fields of law.
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 n.e.c.
Service Code Service Description
998221 Financial auditing services
998222 Accounting and bookkeeping services
998223 Payroll services
998224 Other similar services n.e.c
Service Code Service Description
998231 Corporate tax consulting and preparation services
998232 Individual tax preparation and planning services
Service Code Service Description
998240 Insolvency and receivership services
Service Code Service Description
998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
998312 Business consulting services including pubic relations services
998313 Information technology (IT) consulting and support services
998314 Information technology (IT) design and development services
998315 Hosting and information technology (IT) infrastructure provisioning services
998316 IT infrastructure and network management services
998319 Other information technology services n.e.c
Service Code Service Description
998321 Architectural advisory services
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
Service Code Service Description
998331 Engineering advisory services
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
998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
998338 Engineering services for other projects n.e.c.
998339 Project management services for construction projects
Service Code Service Description
998341 Geological and geophysical consulting services
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
998347 Certification of ships, aircraft, dams, etc.
998348 Certification and authentication of works of art
998349 Other technical and scientific services n.e.c.
Service Code Service Description
998351 Veterinary services for pet animals
998352 Veterinary services for livestock
998359 Other veterinary services n.e.c.
Service Code Service Description
998361 Advertising Services
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 TV and radio advertising time
998365 Sale of Internet advertising space
998366 Sale of other advertising space or time (except on commission)
Service Code Service Description
998371 Market research services
998372 Public opinion polling services
Service Code Service Description
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 & videographic processing services
998387 Other Photography & Videography and their processing services n.e.c.
Service Code Service Description
998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services
998392 Design originals
998393 Scientific and technical consulting services
998394 Original compilations of facts/information
998395 Translation and interpretation services
998396 Trademarks and franchises
998397 Sponsorship Services & Brand Promotion Services
998399 Other professional, technical and business services n.e.c.
Service Code Service Description
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 n.e.c.
Service Code Service Description
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 n.e.c.
Service Code Service Description
998431 On-line text based information such as online books, newpapers, periodicals, directories etc
998432 On-line audio content
998433 On-line video content
998434 Software downloads
998439 Other on-line contents n.e.c.
Service Code Service Description
998441 News agency services to newspapers and periodicals
998442 Services of independent journalists and press photographers
998443 News agency services to audiovisual media
Service Code Service Description
998451 Library services
998452 Operation services of public archives including digital archives
998453 Operation services of historical archives including digital archives
Service Code Service Description
998461 Radio broadcast originals
998462 Television broadcast originals
998463 Radio channel programmes
998464 Television channel programmes
998465 Broadcasting services
998466 Home programme distribution services
Service Code Service Description
998511 Executive/retained personnel search services
998512 Permanent placement services, other than executive search services
998513 Contract staffing services
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 & labour supply services n.e.c
Service Code Service Description
998521 Investigation services
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 n.e.c.
Service Code Service Description
998531 Disinfecting and exterminating services
998532 Window cleaning services
998533 General cleaning services
998534 Specialized cleaning services for reservoirs and tanks
998535 Sterilization 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 n.e.c.
Service Code Service Description
998540 Packaging services of goods for others
998541 Parcel packing and gift wrapping
998542 Coin and currency packing services
998549 Other packaging services n.e.c
Service Code Service Description
998551 Reservation services for transportation
998552 Reservation services for accommodation, cruises and package tours
998553 Reservation services for convention centres, congress centres and exhibition halls
998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
998555 Tour operator services
998556 Tourist guide services
998557 Tourism promotion and visitor information services
998559 Other travel arrangement and related services n.e.c
Service Code Service Description
998591 Credit reporting & rating services
998592 Collection agency services
998593 Telephone-based support services
998594 Combined office administrative services
998595 Specialized office support services such as duplicating services, mailing services, document preparation etc
998596 Events, Exhibitions, Conventions and trade shows organisation and assistance services
998597 Landscape care and maintenance services
998598 Other information services n.e.c.
998599 Other support services n.e.c.
Service Code Service Description
998611 Support services to crop production
998612 Animal husbandry services
998613 Support services to hunting
998614 Support services to forestry and logging
998615 Support services to fishing
998619 Other support services to agriculture, hunting, forestry and fishing
Service Code Service Description
998621 Support services to oil and gas extraction
998622 Support services to other mining n.e.c.
Service Code Service Description
998631 Support services to electricity transmission and distribution
998632 Support services to gas distribution
998633 Support services to water distribution
998634 Support services to Distribution services of steam, hot water and air-conditioning supply
Service Code Service Description
998711 Maintenance and repair services of fabricated metal products, except machinery and equipment.
998712 Maintenance and repair services of office and accounting machinery
998713 Maintenance and repair services of computers and peripheral equipment
998714 Maintenance and repair services of transport machinery and equipment
998715 Maintenance and repair services of electrical household appliances
998716 Maintenance and repair services of telecommunication equipments and apparatus
998717 Maintenance and repair services of commercial and industrial machinery.
998718 Maintenance and repair services of elevators and escalators
998719 Maintenance and repair services of other machinery and equipments
Service Code Service Description
998721 Repair services of footwear and leather goods
998722 Repair services of watches, clocks and jewellery
998723 Repair services of garments and household textiles
998724 Repair services of furniture
998725 Repair services of bicycles
998726 Maintenance and repair services of musical instruments
998727 Repair services for photographic equipment and cameras
998729 Maintenance and repair services of other goods n.e.c.
Service Code Service Description
998731 Installation services of fabricated metal products, except machinery and equipment.
998732 Installation services of industrial, manufacturing and service industry machinery and equipment.
998733 Installation services of office and accounting machinery and computers
998734 Installation services of radio, television and communications equipment and apparatus.
998735 Installation services of professional medical machinery and equipment, and precision and optical instruments.
998736 Installation services of electrical machinery and apparatus n.e.c.
998739 Installation services of other goods n.e.c.
Service Code Service Description
998811 Meat processing services
998812 Fish processing services
998813 Fruit and vegetables processing services
998814 Vegetable and animal oil and fat manufacturing services
998815 Dairy product manufacturing services
998816 Other food product manufacturing services
998817 Prepared animal feeds manufacturing services
998818 Beverage manufacturing services
998819 Tobacco manufacturing services n.e.c.
Service Code Service Description
998821 Textile manufacturing services
998822 Wearing apparel manufacturing services
998823 Leather and leather product manufacturing services
Service Code Service Description
998831 Wood and wood product manufacturing services
998832 Paper and paper product manufacturing services
Service Code Service Description
998841 Coke and refined petroleum product manufacturing services
998842 Chemical product manufacturing services
998843 Pharmaceutical product manufacturing services
Service Code Service Description
998851 Rubber and plastic product manufacturing services
998852 Plastic product manufacturing services
998853 Other non-metallic mineral product manufacturing services
Service Code Service Description
998860 Basic metal manufacturing services
Service Code Service Description
998871 Structural metal product, tank, reservoir and steam generator manufacturing services
998872 Weapon and ammunition manufacturing services
998873 Other fabricated metal product manufacturing and metal treatment services
998874 Computer, electronic and optical product manufacturing services
998875 Electrical equipment manufacturing services
998876 General-purpose machinery manufacturing services n.e.c.
998877 Special-purpose machinery manufacturing services
Service Code Service Description
998881 Motor vehicle and trailer manufacturing services
998882 Other transport equipment manufacturing services
Service Code Service Description
998891 Furniture manufacturing services
998892 Jewellery manufacturing services
998893 Imitation jewellery manufacturing services
998894 Musical instrument manufacturing services
998895 Sports goods manufacturing services
998896 Game and toy manufacturing services
998897 Medical and dental instrument and supply manufacturing services
998898 Other manufacturing services n.e.c.
Service Code Service Description
998911 Publishing, on a fee or contract basis
998912 Printing and reproduction services of recorded media, on a fee or contract basis
Service Code Service Description
998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Service Code Service Description
998931 Iron and steel casting services
998932 Non-ferrous metal casting services
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
Service Code Service Description
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
Service Code Service Description
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 n.e.c.
Service Code Service Description
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 n.e.c.
Service Code Service Description
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
Service Code Service Description
999210 Pre-primary education services
Service Code Service Description
999220 Primary education services
Service Code Service Description
999231 Secondary education services, general
999232 Secondary education services, technical and vocational.
Service Code Service Description
999241 Higher education services, general
999242 Higher education services, technical
999243 Higher education services, vocational
999249 Other higher education services
Service Code Service Description
999259 Specialised education services
Service Code Service Description
999291 Cultural education services
999292 Sports and recreation education services
999293 Commercial training and coaching services
999294 Other education and training services n.e.c.
999295 services involving conduct of examination for admission to educational institutions
999299 Other Educational support services
Service Code Service Description
999311 Inpatient services
999312 Medical and dental services
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
999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
Service Code Service Description
999321 Residential health-care services other than by hospitals
999322 Residential care services for the elderly and persons with disabilities
Service Code Service Description
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
Service Code Service Description
999341 Vocational rehabilitation services
999349 Other social services without accommodation for the elderly and disabled n.e.c.
Service Code Service Description
999351 Child day-care services
999352 Guidance and counseling services n.e.c. related to children
999353 Welfare services without accommodation
999359 Other social services without accommodation n.e.c.
Service Code Service Description
999411 Sewerage and sewage treatment services
999412 Septic tank emptying and cleaning services
Service Code Service Description
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 n.e.c.
Service Code Service Description
999431 Waste preparation, consolidation and storage services
999432 Hazardous waste treatment and disposal services
999433 Non-hazardous waste treatment and disposal services
Service Code Service Description
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 n.e.c.
Service Code Service Description
999451 Sweeping and snow removal services
999459 Other sanitation services n.e.c.
Service Code Service Description
999490 Other environmental protection services n.e.c.
Service Code Service Description
999511 Services furnished by business and employers organizations
999512 Services furnished by professional organizations
Service Code Service Description
999520 Services furnished by trade unions
Service Code Service Description
999591 Religious services
999592 Services furnished by political organizations
999593 Services furnished by human rights organizations
999594 Cultural and recreational associations
999595 Services furnished by environmental advocacy groups
999596 Services provided by youth associations
999597 Other civic and social organizations
999598 Home owners associations
999599 Services provided by other membership organizations n.e.c.
Service Code Service Description
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
Service Code Service Description
999621 Performing arts event promotion and organization services
999622 Performing arts event production and presentation services
999623 Performing arts facility operation services
999629 Other performing arts and live entertainment services n.e.c.
Service Code Service Description
999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
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
Service Code Service Description
999641 Museum and preservation services of historical sites and buildings
999642 Botanical, zoological and nature reserve services
Service Code Service Description
999651 Sports and recreational sports event promotion and organization services
999652 Sports and recreational sports facility operation services
999659 Other sports and recreational sports services n.e.c.
Service Code Service Description
999661 Services of athletes
999662 Support services related to sports and recreation
Service Code Service Description
999691 Amusement park and similar attraction services
999692 Gambling and betting services including similar online services
999693 Coin-operated amusement machine services
999694 Lottery services
999699 Other recreation and amusement services n.e.c.
Service Code Service Description
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 n.e.c
Service Code Service Description
999721 Hairdressing and barbers services
999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services
999723 Physical well-being services including health club & fitness centre
999729 Other beauty treatment services n.e.c.
Service Code Service Description
999731 Cemeteries and cremation services
999732 Undertaking services
Service Code Service Description
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/rituals by persons
999799 Other services n.e.c.
Service Code Service Description
999800 Domestic services both part time & full time

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