Author: admin_gst

Casting, forging, stamping and similar metal manufacturing 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)
552
Group 99893
 
Casting, forging, stamping and similar metal manufacturing services
553
 
998931
Iron and steel casting services
554
 
998932
Non-ferrous metal casting services
555
 
998933
Metal forging, pressing, stamping, roll forming and powder metallurgy services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99893 – Casting,

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Rubber, plastic and other non-metallic mineral product manufacturing service
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)
520
Group 99885
 
Rubber, plastic and other non-metallic mineral product manufacturing service
521
 
998851
Rubber and plastic product manufacturing services
522
 
998852
Plastic product manufacturing services
523
 
998853
Other non-metallic mineral product manufacturing services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC

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Basic metal manufacturing 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)
524
Group 99886
 
Basic metal manufacturing services
525
 
998860
Basic metal manufacturing services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99886

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Fabricated metal product, machinery and equipment manufacturing 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)
526
Group 99887
 
Fabricated metal product, machinery and equipment manufacturing services
527
 
998871
Structural metal product, tank, reservoir and steam generator manufacturing services
528
 
998872
Weapon and ammunition manufacturing services
529
 
998873
Other fabricated metal product manufacturing and metal treatment services
530
 
998874
Computer, electronic and optical product manufacturing service

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on manufacturing services
998873 – Other fabricated metal product manufacturing and metal treatment services
This service code includes metal treatment and coating services, general machining services, cutlery, hand tool and general hardware manufacturing services and other fabricated metal product manufacturing services n.e.c
998874 – Computer, electronic and optical product manufacturing services
This service code includes electronic component and board manufacturing services, computer and peripheral equipment manufacturing services, communication equipment manufacturing services, consumer electronics manufacturing services, measuring, testing, navigating and control equipment manufacturing services, watch and clock manufacturing se

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services.
998876 – General-purpose machinery manufacturing services
This service code includes engines and turbine manufacturing services, fluid power equipment manufacturing services, other pump, compressor, tap and valve manufacturing services, bearing, gear, gearing and driving element manufacturing services, oven, furnace and furnace burner manufacturing services, lifting and handling equipment manufacturing services, office machinery and equipment (except computers and peripheral equipment) manufacturing services, power-driven hand tool manufacturing services and other general-purpose machinery manufacturing services
998877 – Special-purpose machinery manufacturing services
This service code includes agricultural and forestr

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Transport equipment manufacturing 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)
534
Group 99888
 
Transport equipment manufacturing services
535
 
998881
Motor vehicle and trailer manufacturing services
536
 
998882
Other transport equipment manufacturing services
 
Explanato

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Food, beverage and tobacco manufacturing 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)
499
Group 99881
 
Food, beverage and tobacco manufacturing services
500
 
998811
Meat processing services
501
 
998812
Fish processing services
502
 
998813
Fruit and vegetables processing services
503
 
998814
Vegetable and animal oil and fat manufacturing services
504
 
998815
Dairy product manufacturing services
505
 
998816
Other food product manufacturing services
506
 
998817
Prepar

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Textile, wearing apparel and leather manufacturing 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)
509
Group 99882
 
Textile, wearing apparel and leather manufacturing services
510
 
998821
Textile manufacturing services
511
 
998822
Wearing apparel manufacturing services
512
 
998823
Leather and leather product manufacturing services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99882 – Textile, wearing apparel and leather manufacturing services
9

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Wood and paper manufacturing 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)
513
Group 99883
 
Wood and paper manufacturing services
514
 
998831
Wood and wood product manufacturing services
515
 
998832
Paper and paper product manufacturing services
 
Explanatory Notes:- Based on t

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Petroleum, chemical and pharmaceutical product manufacturing 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)
516
Group 99884
 
Petroleum, chemical and pharmaceutical product manufacturing services
517
 
998841
Coke and refined petroleum product manufacturing services
518
 
9988

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Maintenance and repair services of fabricated metal products, machinery and equipment
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)
471
Group 99871
 
Maintenance and repair services of fabricated metal products, machinery and equipment
472
 
998711
Maintenance and repair services of fabricated metal products, except machinery and equipment
473
 
998712
Maintenance and repair services of office and accounting machinery
474
 
998713
Maintenance and repair services of computers and peripheral equipment
475
 
998714
Maintenance and repair services of transport machinery and equipment
476
 
998715
Maintenance and repair services of electrical household appliances
477
 
998716
Maintenance and repair services of telecommunication equipments and a

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nstitutions; parts for marine or power boilers; repair of metal tanks, reservoirs and containers; repair of steel shipping drums; mobile welding repair
This service code does not include:
– maintenance and repair services of domestic boilers and burners, cf. 995463
– chimney cleaning services, cf. 998536
998712 – Maintenance and repair services of office and accounting machinery
This service code includes maintenance and repair services of office and accounting machinery and equipment including photocopying machines, calculating machines, typewriters and does not include work involving electrical wiring, cf. 995461
998713 – Maintenance and repair services of computers and peripheral equipment
This service code includes maintenance and repair services of computers and computing machinery and peripheral equipment, such as desktop computers, laptop computers, hand-held computers (PDA's), dedicated computer terminals, computer servers, magnetic disk drives, flash drives and

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tery charging services for motor cars;
iv. puncture repair services, wheel adjustment and balancing for motor cars;
v. repair of inner tubes for car, truck and bus tyres; body repair and similar services for motor vehicles, involving door and lock repair, bumper straightening and repair, repainting, collision repair, window screen and window replacement and other automobile body repair;
vi. cleaning and routine maintenance services, such as vehicle laundry and carwash services, undersealing, polishing and waxing services, etc.; automobile emergency road services; motorcycle maintenance and repair and motorcycle body repair services including specialized breakdown services for motorcycles; maintenance and repair services for trailers, semi-trailers and other motor vehicles n.e.c. including motor homes, travel trailers and campers including repairs to defective parts; body repairs, etc;
vii. scheduled, factory-recommended and preventative maintenance services and maintenance

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the household type, domestic electrical cooking and heating equipment, vacuum cleaners and other small domestic appliances and other home and garden equipment
This service code does not include:
– maintenance and repair services for televisions, radio receivers, CD players, VCRs etc., cf. 998716
998716 – Maintenance and repair services of telecommunication equipment and apparatus
This service code includes maintenance and repair services of television transmitters, radio transmitters, wired and wireless telephones, pagers and fax machines including consumer electronic goods like television, radio receivers, video cassette recorders (VCR), CD players, household-type video cameras and the like but does not include repair services for electrical household appliances, cf. 998715
998717 – Maintenance and repair services of commercial and industrial machinery
This service code includes maintenance and repair services of engines and turbines (except aircraft, vehicle and cycle engin

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aintenance and repair services of other machinery and equipment
This service code includes
i. maintenance and repair services of medical, precision and optical instruments like irradiation, electromedical and electrotherapeutic equipment, such as magnetic resonance imaging equipment, medical ultrasound equipment, pacemakers, hearing aids, electrocardiographs, electromedical endoscopic equipment, irradiation apparatus, orthopedic and prosthetic devices, instruments and apparatus for measuring, checking, testing and navigating and other purposes such as aircraft engine instruments, automotive emissions testing equipment, meteorological instruments, physical, electrical and chemical properties testing and inspection equipment, surveying instruments, radiation detection and monitoring instruments, professional photographic, cinematographic and optical instruments;
ii. repair, maintenance and rewinding services of electric motors, generators and transformers; maintenance and repair se

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Repair services of other goods
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)
481
Group 99872
 
Repair services of other goods
482
 
998721
Repair services of footwear and leather goods
483
 
998722
Repair services of watches, clocks and jewellery
484
 
998723
Repair services of garments and household textiles
485
 
998724
Repair services of furniture
486
 
998725
Repair services of bicycles
487
 
998726
Maintenance and repair services of musical instruments
488
 
998727

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textile garments
998724 – Repair services of furniture
This service code includes reupholstering, refinishing, repairing and restoring of furniture and home furnishings
998725 – Repair services of bicycle
This service code includes repair services of bicycles
998726 – Maintenance and repair services of musical instruments
This service code includes maintenance and repair services of musical instruments, piano-tuning services and tuning services for other musical instruments, restoring of organs and other historical musical instruments
998725 – Repair services for photographic equipment and cameras
This service code includes repair services for photographic equipment and cameras
998729 – Maintenance and repair services of other

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Installation services (other than construction)
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)
490
Group 99873
 
Installation services (other than construction)
491
 
998731
Installation services of fabricated metal products, except machinery and equipment
492
 
998732
Installation services of industrial, manufacturing and service industry machinery and equipment
493
 
998733
Installation services of office and accounting machinery and computers
494
 
998734
Installation services of radio, television and communications

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t machinery and equipment
This service code includes installation of fabricated metal products, such as reservoirs, tanks, steam generators etc
998732 – Installation services of industrial, manufacturing and service industry machinery and equipment
This service code includes installation of machinery used in agriculture, such as milking machines, machinery used in mining, such as machinery for sorting, separating, washing or crushing of stone and ores, machinery used in manufacturing, such as machinery for food production, textile production, paper production, plastic and rubber production, machinery for working on wood or metals and installation of industrial process control equipment, machinery used in service industries, such as mac

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rs, point-of-sale terminals, ATMs and ticket-issuing machines, but does not include installation of telecommunication and electrical wiring, cf. 995461
998734 – Installation services of radio, television and communications equipment and apparatus
This service code includes installation of television and radio transmitters, telephone sets, video and sound recording apparatus
998735 – Installation services of professional medical machinery and equipment, and precision and optical instruments
This service code includes installation of X-ray machines, electro-diagnostic apparatus, sterilizers, cinematographic projectors, binoculars and telescopes
998736 – Installation services of electrical machinery and apparatus n.e.c.
This service c

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Other 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)
444
Group 99859
 
Other support services
445
 
998591
Credit reporting and rating services
446
 
998592
Collection agency services
447
 
998593
Telephone-based support services
448
 
998594
Combined office administrative services
449
 
998595
Specialised office support services such as duplicating services, mailing services, document preparation and the like
450
 
998596
Events, exhibitions, conventions and trade shows organisation and assistance services
451
 
998597
Landscape care and maintenance services
452
 
998598
Other information services nowhere else classified
453
 
998599
Other support services nowhere else classified
&nbsp

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ephone answering services; telephone wake-up services
998594 – Combined office administrative services
This service code includes provision of a combination of day to day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis
998595 – Specialized office support services such as duplication services, mailing services and document preparation services
This service code includes blueprinting, photocopying and other duplication services other than printing; services consisting of compiling lists of names and addresses from telephone directories and other sources but does not include compilation services of facts and information, cf. 998399; services consisting of sending materials (e.g., advertising material, information material or any other material) by envelope addressing, stuffing, sealing, metering and mailing but does not include courier services, cf. 996812; docum

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cating space, venue research, feasibility and negotiation; marketing and public relations for the convention or congress, speaker liaison;
iii. organization or provision of secretariat and office facilities and staff for conference registration, conference administration, conference documentation and abstract handling, translation of documents etc.;
iv. organization or supply of simultaneous interpretation and other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event;
v. organization or provision of accommodation booking services that include negotiating group discounts, delegate transfers and on-site transportation services, food and beverage arrangements, and tour programmes;
This service code also includes
i. organization and management of trade shows and trade fairs and provision of assistance and support services, incl

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group discounts, on-site transportation services, food and beverage arrangements
Note: Payment for these services can be through fees assessed to organizers and exhibitors, as well as entry fees for visitors.
998597 – Landscape care and maintenance services
This service code includes planting, care and maintenance services of parks and gardens for private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, façade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for p

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Support services to agriculture, hunting, forestry and fishing
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)
455
Group 99861
 
Support services to agriculture, hunting, forestry and fishing
456
 
998611
Support services to crop production
457
 
998612
Animal husbandry services
458
 
998613
Support services to hunting
459
 
998614
Support services to forestry and logging
460
 
998615
Support services to fishing
461
 
998619
Other support services to agriculture, hunting, forestry an

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rop production like tilling of fields preparatory to planting; planting, cultivation and fertilization of crops; spraying, including from the air;
iv. pest control for agriculture; trimming of fruit trees and vines; transplanting and thinning of crops; harvesting;
v. provision of agricultural machinery with crew and operators; operation of irrigation systems for agricultural purposes;
vi. other services necessary for agricultural production; Crop production services on inputs owned by others like operation of a crop production unit on a fee or contract basis
This service code does not include:
– formation and clearance of agricultural land, cf. 995432
– services provided by agronomists and agricultural economists, cf. 998311
–

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ry services for pets and other animals, cf. 99835
– training of guard dogs cf. 998529
– recreational riding services, cf. 999652
– training of sport and entertainment animals cf. 999662
998613 – Support services to hunting
This service code includes services involving operation of a hunting unit on a fee or contract basis; culling of wildlife
998614 – Support services to forestry and logging
This service code includes services involving operation of a forestry or logging unit on a fee or contract basis; forest tree nursery services; services related to forestry production, such as transplanting, replanting, thinning, forestry inventories, timber evaluation, fire protection; services related to logging, such as felling, cutting,

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Support services to mining
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)
462
Group 99862
 
Support services to mining
463
 
998621
Support services to oil and gas extraction
464
 
998622
Support services to other mining nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99862 – Support services to mining
998621 – Support services to oil and gas extraction
This service code includes derrick erection, repair and dismantling services; w

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Support services to electricity, gas and water distribution
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)
465
Group 99863
 
Support services to electricity, gas and water distribution
466
 
998631
Support services to electricity transmission and distribution
467
 
998632
Support services to gas distribution
468
 
998633
Support services to water distribution
469
 
998634
Support services to distribution services of steam, hot water and airconditioning supply
 
Explanatory Notes:- Based on the Modif

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Investigation and security 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)
410
Group 99852
 
Investigation and security services
411
 
998521
Investigation services
412
 
998522
Security consulting services
413
 
998523
Security systems services
414
 
998524
Armoured car services
415
 
998525
Guard services
416
 
998526
Training of guard dogs
417
 
998527
Polygraph services
418
 
998528
Fingerprinting services
419
 
998529
Other security s

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ice and suggestions as to the type of security that is best suited for the client or as to improvements in existing systems
This service code does not include computer security consulting, cf. 998313
998523 – Security systems services
This service code includes monitoring and maintaining security systems devices, such as burglar and fire alarms, by receiving alarm signals, confirming or checking that all systems are properly functioning, and dispatching police officers, fire department or other designated parties
998524 – Armoured car services
This service code includes providing an armoured car to pick up and deliver money, receipts or other valuable items with hired personnel to directly protect property while in transit; bank cur

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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)
420
Group 99853
 
Cleaning services
421
 
998531
Disinfecting and exterminating services
422
 
998532
Window cleaning services
423
 
998533
General cleaning services
424
 
998534
Specialised cleaning services for reservoirs and tanks
425
 
998535
Sterilisation of objects or premises (operating rooms)
426
 
998536
Furnace and chimney cleaning services
427
 
998537
Exterior cleaning of buildings of all types

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ultural premises (hen houses, piggeries, etc.) cf. 998612
998532 – Window cleaning services
This service code includes cleaning of windows in dwellings and other buildings, including cleaning of exterior windows using swing stages
998533 – General cleaning services
This service code includes cleaning of computer rooms and the like; cleaning and maintaining dwellings or commercial, administrative and industrial buildings such as floor cleaning and waxing; interior wall cleaning; furniture polishing; other janitorial maintenance services
This service code does not include window cleaning services, cf. 998532
998534 – Specialized cleaning services for reservoirs and tanks
This service code includes specialized cleaning services for

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Packaging 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)
430
Group 99854
 
Packaging services
431
 
998540
Packaging services of goods for others
432
 
998541
Parcel packing and gift wrapping
433
 
998542
Coin and currency packing services
434
 
998549
Other packaging services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99854 – Packaging services
998541 – Packaging services of goods for others
T

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Travel arrangement, tour operator 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)
435
Group 99855
 
Travel arrangement, tour operator and related services
436
 
998551
Reservation services for transportation
437
 
998552
Reservation services for accommodation, cruises and package tours
438
 
998553
Reservation services for convention centres, congress centres and exhibition halls
439
 
998554
Reservation services for event tickets, cinema halls, entertainment and recreational services a

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ces for bus transportation; arranging reservations for rental cars;
v. reservation services for ferry transportation; reservation services for airport shuttle transportation; all other transportation reservation services, n.e.c.
Note: These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included.
The reservations can be for domestic and international transport.
This service code does not include:
– reservation services for cruises, cf. 998552
998552 – Reservation services for accomm

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de includes arranging reservations for convention centres, congress centres and exhibition halls.
998554 – Reservation services for event tickets, entertainment and recreational services and other reservation services
This service code includes arranging reservations for theatre performances, concerts or sporting events.
998555 – Tour operator services
This service code includes arranging, assembling, and marketing package tours prepackaged tours, domestic and international; custom package tours for groups, domestic and international
Note: Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals, tra

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Library and archive 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)
389
Group 99845
 
Library and archive services
390
 
998451
Library services
391
 
998452
Operation services of public archives including digital archives
392
 
998453
Operation services of historical archives

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Broadcasting, programming and programme distribution 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)
393
Group 99846
 
Broadcasting, programming and programme distribution services
394
 
998461
Radio broadcast originals
395
 
998462
Television broadcast originals
396
 
998463
Radio channel programmes
397
 
998464
Television channel programmes
398
 
998465
Broadcasting services
399
 
998466
Home programme distribution services
 
Explanatory Notes:- Based on the Modifie

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grammes and broadcasts as the daily line-up of a channel for distribution by others
998465 – Broadcasting services
This service code includes selection, scheduling and broadcasting of television and radio programmes; combined programme production and broadcasting services
This service code does not include:
– Internet broadcasting services (streaming services), cf. 998315
– copyrighted radio content produced for broadcast over the air, cf. 998461
– copyrighted television content produced for transmission over the air, cf. 998462
998466 – Home programme distribution services
This service code includes
i. providing audio and/or video programming on a subscription basis in analogue or digital mode by using a cable, satellite or

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Employment services including personnel search, referral service and labour supply service
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)
401
Group 99851
 
Employment services including personnel search, referral service and labour supply service
402
 
998511
Executive or retained personnel search services
403
 
998512
Permanent placement services, other than executive search services
404
 
998513
Contract staffing services
405
 
998514
Temporary staffing services
406
 
998515
Long-term staffing (pay rolling) services
407
 
998516
Temporary staffing-to-permanent placement services
408
 
998517
Co-employment staffing services
409
 
998519
Other employment and labour supply services nowhere else classified
 
Exp

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b profiles, conducting original research and advertising to locate potential job candidates, screening possible candidates, preparing, presenting, and discussing a confidential list of highly qualified applicants with the client, making interview arrangements, negotiating compensation, and providing post-hire follow- up.
Note: The prospective employee/client makes the decision as to which candidate to hire. The fee for the services provided is charged whether or not the candidate is hired. This service is also known as retained search.
998512 – Permanent placement services, other than executive search services
This service code includes
i. testing, interviewing, reference checking, evaluation and counselling of prospective employees;
ii. recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis;
iii. booking and casting services for motion picture, television and other theatrical casting services
Note: The services

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uctions and government filings.
998514 – Temporary staffing services
This service code includes supplying personnel for temporary work assignments
Note: The temporary staffing firm hires its own employees and assigns/supplies them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits, etc. of the employee.
998515 – Long-term staffing (payrolling) services
This service code includes supplying personnel for extended work assignments
Note: Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of

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Telephony and other telecommunications 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)
366
Group 99841
 
Telephony and other telecommunications services
367
 
998411
Carrier services
368
 
998412
Fixed telephony services
369
 
998413
Mobile telecommunications services
370
 
998414
Private network services
371
 
998415
Data transmission services
372
 
998419
Other telecommunications services including fax services, telex services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99841 – Telephony and other telecommunications services
998411 – Carrier services
This service code includes operating of wired or wireless faciliti

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ement services (calling features) for use from a fixed customer location, such as call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail and voice menus
This service code does not include:
– provision of private line services, cf. 998414
– provision of a local loop to other telecommunications service providers, cf. 998411
– renting of terminal equipment, cf. 997316
998413 – Mobile telecommunications services
This service code includes
1. provision of access to, and use of, switched or non-switched networks for the transmission of voice, text and data using a portable handset or device, such as cellular and satellite phones, feature phones, smart phones, laptop and tablet computers and similar devices.;
2. provision of access to, and use of, switched or non-switched networks for the transmission of voice telephony using portable handsets or devices such as

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nd, or both. Fees can be based on actual usage (e.g., per gigabyte) based on a pre-purchased limit (e.g., 2 gigabytes) or temporal access (e.g., unlimited monthly usage)
Common transmission standards include:
– GSM (Global System for Mobile Communications)
– WCDMA (Wideband Code Division Multiple Access)
– LTE ( Long Term Evolution) sometimes known as 4G
This service code does not include:
– provision of satellite facilities to originate, terminate and transit calls for other telecommunication service provider, cf. 998411
– provision of satellite facilities for the exclusive use of a customer, cf. 998414
– provision of satellite facilities on a pay-as-you-use basis for the transmission of data from fixed locations, cf. 998415
998414 – Private network services
This service code includes provision of wired or wireless telecommunication links between specified points for the exclusive use of the client
This service code does not include:
– provision of private links

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Internet telecommunications 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)
373
Group 99842
 
 
374
 
998421
Internet backbone services
375
 
998422
Internet access services in wired and wireless mode
376
 
998423
Fax, telephony over the internet
377
 
998424
Audio conferencing and video conferencing over the internet
378
 
998429
Other internet telecommunications services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Centra

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tion (i.e. at downstream speeds greater or equal to 256 kbit/s) to the Internet, including wired, wireless, satellite and terrestrial fixed wireless Internet services. The Internet Service Provider (ISP) may also provide free services along with Internet access such as e-mail, space for the customer's web page, tools for simple web page design, chat, security software (virus protection, spyware protection, firewall) and technical support. This service may also include remote access or other types of Internet access and package upgrades such as international roaming and extra e-mail boxes, usually for additional costs to customers.
This service code does not include provision of mobile data services, cf. 998413
998423 – Fax, telephony

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