Services furnished by other membership organisations

Services furnished by other membership organisations
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
658
Group 99959
 
Services furnished by other membership organisations
659
 
999591
Religious services
660
 
999592
Services furnished by political organisations
661
 
999593
Services furnished by human rights organisations
662
 
999594
Cultural and recreational associations
663
 
999595
Services furnished by environmental advocacy groups
664
 
999596
Services provided by youth associations

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cal organizations
This service code includes:
i. information dissemination, public relations, fund-raising and similar services provided by political parties and similar organizations, engaged in placing their members or those sympathetic to the party in political.
999593 – Services furnished by human rights organizations
This service code includes:
ii. services provided by membership organizations for the purpose of furthering human rights, such as citizen initiative or protest movements, by means of information dissemination, political influence, fund-raising etc.
999594 – Cultural and recreational associations
This service code includes:
i. associations for the pursuit of a cultural or recreational activity or hobby (other

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s service code includes:
ii. services provided by associations of young people and children
iii. services provided by student associations, clubs and fraternities
iv. services provided by associations, such as boy or girl scouts etc.
This service code does not include:
– accommodation services of student dormitories and student fraternities, cf. 996321, 996322
999597 – Other civic and social organizations
This service code includes:
i. services provided by consumer associations
ii. services provided by automobile associations
iii. services provided by associations for the purpose of social acquaintanceship, such as rotary clubs, lodges etc.
999598 – Home owners associations
This service code includes:
i. services pro

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Audiovisual and related services

Audiovisual and related services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or  Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
669
Group 99961
 
Audiovisual and related services
670
 
999611
Sound recording services
671
 
999612
Motion picture, videotape, television and radio programme production services
672
 
999613
Audiovisual post-production services
673
 
999614
Motion picture, videotape and television programme distribution services
674
 
999615
Motion picture projection services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99961 – Audiovisual and related services
999611 – Sound recording services
This service code includes:
i. services rendered in the process of converting sounds, words, and music to a per

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rded
vi. copyrighted motion picture, videotape, television and radio programmes produced without contract for outright sale (i.e. with allattendant property rights)
Note: These originals are produced for sale that is implicitly or explicitly protected by copyright.
999613 – Audiovisual post-production services
This service code includes:
i. providing computerized and electronic image and sound processing services for audiovisual works (produced on film, video, or digital media, etc.), such as editing, transfer, colour correction, digital restoration, visual effects, animation, format conversion, compression and digital encoding, captioning, titling, subtitling, sound editing and design services
ii. organizing and arranging the visual and audio aspects of an audiovisual work (produced on film, video, digital media, etc.) by analyzing, evaluating, and selecting scenes in terms of story continuity and dramatic and entertainment value, using equipment such as viewers, projectors,

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ding colour of audiovisual works
vii. (produced on film, video, or digital media, etc.) electronically, using digital techniques
viii. digital restoration services for audiovisual works, i.e. removing scratches from audiovisual works (produced on film, video, or digital media, etc.) by using digital techniques to get the film ready for the transfer process
ix. introducing visual effects to audiovisual works (produced on film, video, or digital media, etc.) by applying photographic or digital technology to the work after the principal photography or main shooting has occurred, such as miniatures, optical and digital effects, matte paintings, double printing, fades, and vignetting
x. creating pictures, abstract designs and similar elements for an audiovisual work using animation techniques, such as computerized animation, sequences of drawings, or claymation (animation of personages and objects created with clay)
xi. captioning services for audiovisual works, i.e. adding text t

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dia etc.) for a soundtrack that synchronizes the audio with the visual portion of the work:
a. composing, recording, mixing, and integrating original music and sound into the soundtrack of an audiovisual work
b. recording of music that is timed to the sequence of an audiovisual work
c. mixing and recording licensed and client-supplied music and sound for integration into the soundtrack of an audiovisual work
d. integrating licensed and client-supplied music and sound into the soundtrack of an audiovisual work and synchronizing the sound elements with visual elements of the work
xiv. licensing and/or agent services for licensing of music and sound bundled with mixing or integration services
xv. other postproduction services for audiovisual works (produced on film, video, digital media etc.), including format conversion services, compression services etc.
999614 – Motion picture, videotape and television programme distribution services
This service code includes:
i. dist

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Performing arts and other live entertainment event presentation and promotion services

Performing arts and other live entertainment event presentation and promotion services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
675
Group 99962
 
Performing arts and other live entertainment event presentation and promotion services
676
 
999621
Performing arts event promotion and organisation services
677
 
999622
Performing arts event production and presentation services
678
 
999623
Performing arts facility operation services
679
 
999629
Other performing arts and live entertainment services nowhere else classified

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Services of performing and other artists

Services of performing and other artists
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
680
Group 99963
 
Services of performing and other artists
681
 
999631
Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682
 
999632
Services of authors, composers, sculptors and other artists, except performing artists
683
 
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
 

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Museum and preservation services

Museum and preservation services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
684
Group 99964
 
Museum and preservation services
685
 
999641
Museum and preservation services of historical sites and buildings
686
 
999642
Botanical, zoological and nature reserve services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99964 – Museum and preservation services
999641 – Museum and preservation services of historical sites and buildings
This service code includes:
i. displ

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Sanitation and similar services

Sanitation and similar services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
647
Group 99945
 
Sanitation and similar services
648
 
999451
Sweeping and snow removal services
649
 
999459
Other sanitation services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version

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Others

Others
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
650
Group 99949
 
Others
651
 
999490
Other environmental protection services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99949 – Others
999490 – Oth

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Services furnished by business, employers and professional organisations Services

Services furnished by business, employers and professional organisations Services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
653
Group 99951
 
Services furnished by business, employers and professional organisations Services
654
 
999511
Services furnished by business and employers organisations
655
 
999512
Services furnished by professional organisations
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99951 – Services furnished by business, employers and profe

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Services furnished by trade unions

Services furnished by trade unions
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
656
Group 99952
 
Services furnished by trade unions
657
 
999520
Services furnished by trade unions
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (U

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Waste treatment and disposal services

Waste treatment and disposal services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
638
Group 99943
 
Waste treatment and disposal services
639
 
999431
Waste preparation, consolidation and storage services
640
 
999432
Hazardous waste treatment and disposal services
641
 
999433
Non-hazardous waste treatment and disposal services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99943 – Waste treatment and disposal services
999431 – Waste preparation, consol

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tion and similar preparation and consolidation of recyclable materials, for transportation to an appropriate facility that processes recyclable materials
ix. consolidation, temporary storage and preparation of non-hazardous waste
x. transfer facility services for non-hazardous waste
xi. consolidation and preparation of non-hazardous waste for transportation to an appropriate facility that processes waste
999432 – Hazardous waste treatment and disposal services
This service code includes:
i. treatment to reduce, eliminate, or transform hazardous waste
ii. Note: Processes include biological, chemical, and/or physical procedures or incineration. These procedures may lead to a disposable residual or result in the recovery of a recy

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Remediation services

Remediation services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
642
Group 99944
 
Remediation services
643
 
999441
Site remediation and clean-up services
644
 
999442
Containment, control and monitoring services and other site remediation services
645
 
999443
Building remediation services
646
 
999449
Other remediation services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99944 – Remediation services
This gr

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Social services without accommodation for the elderly and disabled

Social services without accommodation for the elderly and disabled
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
621
Group 99934
 
Social services without accommodation for the elderly and disabled
622
 
999341
Vocational rehabilitation services
623
 
999349
Other social services wit

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Other social services without accommodation

Other social services without accommodation
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
624
Group 99935
 
Other social services without accommodation
625
 
999351
Child day-care services
626
 
999352
Guidance and counseling services nowhere else classified related to children
627
 
999353
Welfare services without accommodation
628
 
999359
Other social services without accommodation nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Clas

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, adoption services, etc.
This service code does not include:
– education-related guidance counselling for children, cf. 999299
999353 – Welfare services without accommodation
This service code includes:
i. welfare services that do not include accommodation services, such as:
a. eligibility-determination services in connection with welfare aid, rent supplements and food stamps
b. household budget counselling services
This service code does not include:
– public administration services related to welfare benefit schemes, cf. 999112
999359 – Other social services without accommodation n.e.c.
This service code includes:
i. other social services not including accommodation services, such as:
a. marriage guidance services

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Sewerage, sewage treatment and septic tank cleaning services

Sewerage, sewage treatment and septic tank cleaning services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
630
Group 99941
 
Sewerage, sewage treatment and septic tank cleaning services
631
 
999411
Sewerage and sewage treatment services
632
 
999412
Septic tank emptying and cleaning service

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Waste collection services

Waste collection services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
633
Group 99942
 
Waste collection services
634
 
999421
Collection services of hazardous waste
635
 
999422
Collection services of non-hazardous recyclable materials
636
 
999423
General waste collection services, residential
637
 
999424
General waste collection services, other nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99942 – Wast

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slation or regulation
iii. waste collection from non-industrial locations specifically designed for the collection of:
a. hazardous waste including materials that may be hazardous to human health or the environment that require special handling techniques specified by legislation or regulation
999422 – Collection services of non-hazardous recyclable materials
This service code includes:
i. waste collection specifically designed for the collection of nonhazardous recyclable materials:
a. whether presorted or commingled waste, such as cardboard, paper, plastic, glass, aluminium, steel and organic yard waste from residential locations, including curbside collection, back door collection or automated collection on a flexible or regul

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Other education and training services and educational support services

Other education and training services and educational support services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
596
Group 99929
 
Other education and training services and educational support services
597
 
999291
Cultural education services
598
 
999292
Sports and recreation education services
599
 
999293
Commercial training and coaching services
600
 
999294
Other education and training services nowhere else classified
601
 
999295
services involving conduct of examination for admissio

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. It does not include the provision of such services by academic schools, colleges and universities.
ii. sports instruction (baseball, basketball, cricket, football, hockey, tennis, figure skating, etc.)
iii. camps, sports instruction
iv. gymnastics instruction
v. riding instruction vi. swimming instruction
vii. martial arts instruction
viii. card game instruction (such as bridge)
ix. yoga instruction
This service code does not include:
– recreational or vacation camps that include sports training or instruction, cf. 996313
– incidental sports and recreation instruction by academic schools, colleges or universities, cf. group 99921-99925
999293 – Commercial training and coaching services
This service code includes any

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does not include:
– services related to literacy programmes for adults, cf. 999220, 999231
– higher education services comparable to the regular education system, cf. 99924, 99925
– cultural education services, cf. 999291
– education services provided by instructors, coaches, etc., as part of sporting activities, cf. 999292
999295 – services involving conduct of examination for admission to educational institutions.
This service code includes all services provided with respect to conduct of examinations for admission to various courses/groups in various grades.
999299 – Other Educational support services
This service code includes on-instructional services that support educational processes or systems, such as educational con

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Human health services

Human health services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
604
Group 99931
 
Human health services
605
 
999311
Inpatient services
606
 
999312
Medical and dental services
607
 
999313
Childbirth and related services
608
 
999314
Nursing and physiotherapeutic services
609
 
999315
Ambulance services
610
 
999316
Medical laboratory and diagnostic-imaging services
611
 
999317
Blood, sperm and organ bank services
612
 
999319
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99931 – Human health services
999311 – Inpatient services
T

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ices consisting of the prevention, diagnosis and treatment by doctors of medicine of physical and/or mental diseases, such as: a. consultations b. physical check-ups, etc.
Note: These services are not limited to specified or particular conditions, diseases or anatomical regions. They can be provided in general practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means.
ii. consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services iii. surgical consultation services
iv. treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like
v. analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like)
Note: These services can be provided in specialized practitioners' practices and also delivered by outpatient clinics, at

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. 999313
– services of medical laboratories, cf. 999316
999313 – Childbirth and related services
This service code includes:
i. services such as supervision during pregnancy and childbirth
ii. supervision of the mother after birth
Note: These services are provided by qualified practitioners, other than medical doctors.
This service code does not include:
– gynaecological and obstetrical services provided by hospitals to inhouse patients, cf. 999311
999314 – Nursing and Physiotherapeutic services
This service code includes:
i. services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children's hygiene, etc.
ii. services in the field of physiotherapy, ergotherapy, occupational therapy etc.
Note: These services are provided by qualified practitioners, other than medical doctors.
999315 – Ambulance services
This service code includes:
i. services involving the transport of patien

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Residential care services for the elderly and disabled

Residential care services for the elderly and disabled
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
613
Group 99932
 
Residential care services for the elderly and disabled
614
 
999321
Residential health-care services other than by hospitals
615
 
999322
Residential care services f

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Other social services with accommodation

Other social services with accommodation
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
616
Group 99933
  
Other social services with accommodation
617
 
999331
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618
 
999332
Other social services with accommodation for children
619
 
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620
 
999334
Other social services with accommodatio

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youths, e.g., social services provided by orphanages, homes for children in need of protection, homes for children with emotional impairments, juvenile correction homes etc.
999333 – Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
This service code includes:
i. services provided to adults by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses
999334 – Other social services with accommodation for adults
This service code includes:
i. residential social assistance services involving round-the-clock care services to adults, e.g., social servi

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Higher education services

Higher education services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
589
Group 99924
 
Higher education services
590
 
999241
Higher education services, general
591
 
999242
Higher education services, technical
592
 
999243
Higher education services, vocational
593
 
999

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Specialised education services

Specialised education services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
594
Group 99925
 
Specialised education services
595
 
999259
Specialised education services 
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99925 –

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Administrative services related to compulsory social security schemes

Administrative services related to compulsory social security schemes
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
576
Group 99913
 
Administrative services related to compulsory social security schemes
577
 
999131
Administrative services related to sickness, maternity or temporary disablement benefit schemes
578
 
999132
Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
579
 
999133
Administrative services

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or survivors' benefit schemes, other than for government employees
This service code includes:
i. public administrative services related to government employee pension schemes and for old-age, disability or survivors' benefits other than for government employees
ii. administrative and operational services related to retirement, pension and disability schemes for government employees and their survivors, including government social assistance schemes to compensate for permanent loss of income due to partial or full disablement
999133 – Administrative services related to unemployment compensation benefit schemes
This service code includes:
i. public administrative, operational and support services related to unemployment c

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Pre-primary education services

Pre-primary education services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
582
Group 99921
 
Pre-primary education services
583
 
999210
Pre-primary education services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)`
99921

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Primary education services

Primary education services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
584
Group 99922
 
Primary education services
585
 
999220
Primary education services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99922 – Primary education serv

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Secondary Education Services

Secondary Education Services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
586
Group 99923
 
Secondary Education Services
587
 
999231
Secondary education services, general
588
 
999232
Secondary education services, technical and vocational
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99923 Secondary Education Services
This group includes:
i. educational services for secondary programmes that become increasingly specialized as a student moves from one level

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e access to higher education; Provision of literacy programmes for adults at secondary level; Special education for handicapped students at secondary level; Other secondary education activities n.e.c..
999232 – Secondary education services, technical and vocational.
This service code includes:
i. educational services generally aiming to complete the provision of basic skills and knowledge of the primary level, although teaching is typically more subject-focused, often employing more specialized teachers who conduct classes in their field of specialization. These services cover education that prepares participants for direct entry, without further training, into specific occupations. Successful completion of such programmes leads to a l

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