On-line content services

On-line content 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)
379
Group 99843
 
On-line content services
380
 
998431
On-line text based information such as online books, newspapers, periodicals, directories and the like
381
 
998432
On-line audio content
382
 
998433
On-line video content
383
 
998434
Software downloads
384
 
998439
Other on-line contents nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classific

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databases)
This service code does not include:
– digital archives, cf. 998452, 998453
– web search portal content, cf. 998436
998432 – On-line audio content
This service code includes electronic files containing musical audio recordings that can be downloaded and stored on a local device; streamed audio data sent over the Internet
998433 – On-line video content
This service code includes electronic files containing films and other video recordings that can be downloaded and stored on a local device; streamed video data sent over the Internet.
998434 – Software downloads
This service code includes electronic files containing system software that can be downloaded and stored on a local device for later execution/installation; e

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News agency services

News agency 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)
385
Group 99844
 
News agency services
386
 
998441
News agency services to newspapers and periodicals
387
 
998442
Services of independent journalists and press photographers
388
 
998443
News agency services to audiovisua

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Advertising services and provision of advertising space or time

Advertising services and provision of advertising space or time
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)
338
Group 99836
 
Advertising services and provision of advertising space or time
339
 
998361
Advertising Services
340
 
998362
Purchase or sale of advertising space or time, on commission
341
 
998363
Sale of advertising space in print media (except on commission)
342
 
998364
Sale of television and radio advertising time
343
 
998365
Sale of internet advertising space
344
 
998366
Sale of

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i.e. sending advertising and promotional messages directly to consumers through methods such as direct mail and telemarketing, rather than via mass media; aerial advertising services; delivery services of free samples and other advertising material; demonstration and presentation of advertising services at point of sale; sales promotion (if no orders are received)
This service code does not include:
– public relations services, cf. 998312
– separate placement of advertisements in media, cf. 998362
– separate market research services, cf. 99837
– separate photography services related to advertising, cf. 998382
– separate graphic design services for advertising, cf. 998391
– separate production of films for advertising, cf. 999

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Market research and public opinion polling services

Market research and public opinion polling 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)
345
Group 99837
 
Market research and public opinion polling services
346
 
998371
Market research services
347
 
998372
Public opinion polling services
 
Explanatory Notes:- Based on the Modified

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Photography and videography and their processing services

Photography and videography and their processing 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)
348
Group 99838
 
Photography and videography and their processing services
349
 
998381
Portrait photography services
350
 
998382
Advertising and related photography services
351
 
998383
Event photography and event videography services
352
 
998384
Specialty photography services
353
 
998385
Restoration and retouching services of photography
354
 
998386
Photographic and video

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ortraits; studio fashion photos; corporate pictures.
998382 – Advertising and related photography services
This service code includes services consisting of photographing merchandise, industrial products, fashion clothes and other apparel, machinery, buildings, persons and other subjects for use in public relations; photographic services for advertising displays, brochures, newspaper advertisements, catalogues
998383 – Event photography and event videography services
This service code includes services consisting of photographing or videotaping live events, such as weddings, graduations, conventions, receptions, fashion shows, sports and news events or any other events of current interest.
This service code does not include:
– TV

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s service code includes services consisting of old photograph restoration; retouching and other special photographic effects
998386 – Photographic and videographic processing services
This service code includes developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing; colour printing of images from film or digital media; slide and negative duplicates, reprints, etc.; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media
This service code does not include:
– motion picture film processing and post-pro

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Other professional, technical and business services

Other professional, technical and business 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)
356
Group 99839
 
Other professional, technical and business services
357
 
998391
Specialty design services including interior design, fashion design, industrial design and other specialty design services
358
 
998392
Design originals
359
 
998393
Scientific and technical consulting services
360
 
998394
Original compilations of facts or information
361
 
998395
Translation and interpretation services
362
  
998396
Trademarks and franchises
363
 
998397
Sponsorship services and brand promotion services
364
 
998399
Other professional, technical and business services nowhere else classified
 
Exp

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gns and preparing patterns for a variety of products by harmonizing aesthetic considerations with technical and other requirements, such as furniture designs, aesthetic design for various other customer products, package design services, production of three-dimensional models, graphic design services, including graphic design for advertising purposes
This service code does not include:
– design as integral component of a full advertising service, cf. 998361
– engineering services for the design of industrial products, cf. 998333
– interior architectural services, i.e. involving fundamental alteration of rooms in addition to consideration of colour, material or functionality, cf. 998322, 998323, 998324
998392 – Design originals
This service code includes original design concepts, produced on own account, industrial product designs; aesthetic designs; graphic designs
Note: This intellectual property product is typically produced with the intent to sell or license the informa

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ite, that incorporate such technical or other requirements as may be prescribed by law or regulation;
v. evaluation of environmental studies, i.e. provision of analysis that explains the strengths or weaknesses of an environmental study and provides the basis for alternative judgments. The evaluation of environmental studies may also include an analysis of future responses to environmental regulators; natural resource management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for ecologically sustainable development and use of: land; forests; bodies of water; gas, oil, and mineral deposits; wildlife populations and other natural resources;
vi. waste management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for the minimization, transport, handling, disposal and/or recycling of waste;
vii. environmental policy development consulting, i.e. advising public or private instit

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franchises
This service code includes original trademarks and franchises, i.e. the legally registered ownership of a certain brand name.
Note: These products are produced on own account with the intent of deriving benefits from allowing others to use these trademarks or franchises.
This service code does not include:
– licensing services for the right to use trademarks and franchises, cf. 997336
– research and development work leading to a product or concept that is being trademarked, cf. 9981
– advisory services for the organization of marketing channels (including franchises), cf. 998311
– management services for rights to trademarks and franchises, cf. 998599
998399 – Other professional, technical and business services, n.e.c.
This service code includes drafting services (detailed layouts, drawings, plans and illustrations of buildings, structures, systems or components from engineering and architectural specifications, done by architectural draftsmen or engineering

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Architectural services, urban and land planning and landscape architectural services

Architectural services, urban and land planning and landscape architectural 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)
305
Group 99832
 
Architectural services, urban and land planning and landscape architectural services
306
 
998321
Architectural advisory services
307
 
998322
Architectural services for residential building projects
308
 
998323
Architectural services for non-residential building projects
309
 
998324
Historical restoration architectural services
310
 
998325
Urban planning services
311
 
998326
Rural land planning services
312
 
998327
Project site master planning services
313
 
998328
Landscape architectural services and advisory services
 
Explanatory Notes:- Based on the Modified

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the type of project under, 998322, 998323, 998324
998322 – Architectural services for residential building projects
This service code includes architectural services for single-family residential projects and multi-family residential projects.
998323 – Architectural services for non-residential building projects
This service code includes architectural services for office building projects, retail and restaurant projects, hotels and convention centres, health care projects, entertainment, recreational and cultural building projects, educational building projects, industrial building projects, transportation and distribution facility projects and other non-residential building projects
998324 – Historical restoration architectural services
This service code includes architectural services that incorporate legal requirements to preserve or restore the historic character of a building
998325 – Urban planning services
This service code includes
i. development of plans concer

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roposed location of buildings, roads, parking lots and other features, for residential building projects, non-residential building projects. recreational and open-space projects etc.
998328 – Landscape architectural services and advisory services
This service code includes
i. architectural services concerned with the design of the landscape. Landscape architectural services include the provision of designs and construction documents, plans, studies and other services related to specific landscape projects;
ii. landscape architecture services for residential building projects such as single-family residential projects, multi-family residential projects, residential subdivision projects;
iii. landscape architecture services for non-residential building projects such as corporate building projects, hotels, convention centres, stadiums and arenas, educational building projects, health care, penal institutions, other nonresidential building projects;
iv. landscape architecture se

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Engineering services

Engineering 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)
314
Group 99833
 
Engineering services
315
 
998331
Engineering advisory services
316
 
998332
Engineering services for building projects
317
 
998333
Engineering services for industrial and manufacturing projects
318
 
998334
Engineering services for transportation projects
319
 
998335
Engineering services for power projects
320
 
998336
Engineering services for telecommunications and broadcasting projects
321
 
998337
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322
 
998338
Engineering services for other projects nowhere else classified
323
 
998339
Pr

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m or structure to determine causal factors
This service code does not include:
– advice, studies, and reports performed in conjunction with a project, cf. based on the project type under 998332, 998333, 998334, 998335, 998336, 998337, 998338
998332 – Engineering services for building projects
This service code includes
i. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for building projects like provision of designs, plans, and studies related to residential building projects, such as new and existing homes, row housing, apartments, etc., mixed-use buildings that are predominantly used for residential housing;
ii. provision of designs, plans, and studies related to new and existing commercial, public and institutional building projects, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes, such

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ojects; mining and metallurgical processes, such as mineral extraction, smelting, refining, metal forming; petroleum and petrochemical facilities such as oil and gas platforms, refineries, petrochemical plants, including integrated facility and process engineering projects; processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation, mixing; microelectronics facilities and processes, such as those that produce microprocessors, silicon chips and wafers, microcircuits, and semiconductors; textile and clothing facilities and processes; iron and steel facilities and processes; other industrial and manufacturing facilities and processes, n.e.c.;
ii. Engineering services related to the design of industrial and manufactured products, such as industrial machinery such as agricultural, construction, mining, metalworking, commercial and service industry, heating, ventilating and air-conditioning, power transmission machinery, electronic equipmen

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sed for motor vehicle traffic; bridges and tunnels; ancillary road transport facilities such as rest stops, weigh stations, toll booths; mass transit systems, such as light rail or subway systems; railways and related structures; railway bridges and tunnels; marine and inland ports; harbours, locks, canals, and dams primarily used for transportation purposes; airports, runways, hangars; other aviation facilities; space transportation projects; oil and gas transportation projects; other transportation projects n.e.c.
998335 – Engineering services for power projects
This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for electricity generation, transmission and distribution projects like engineering services related to facilities that generate electrical power from coal and other fossil-fuel energy such as oil and gas, nuclear energy,

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st satellite systems; engineering services related to systems for the transmission of radio and television signals; engineering services related to systems for the transmission or distribution of voice, data or programming, not elsewhere classified
998337 – Engineering services for waste management projects (hazardous and non-hazardous) including water, sewerage and drainage projects
This service code includes
1. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for waste management projects like engineering services related to household garbage collection and disposal systems, such as recycling facilities, composting facilities, transfer stations, resource recovery facilities, landfill sites;
2. engineering services related to programmes for the collection, treatment, recycling, and disposal of industrial air, water and solid wastes, generally to a

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desalination plants;
2. systems for storm water management, drainage and detention systems including dams used primarily for flood control;
3. systems for the collection, treatment, and disposal of waste water, except industrial waste water;
4. irrigation systems and water pipelines including dams primarily used for irrigation
998338 – Engineering services for other projects n.e.c.
This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for projects not elsewhere classified like engineering services related to outdoor sport and recreation facilities, natural gas and steam distribution projects, other utility projects n.e.c.; engineering services related to systems, processes, facilities or products not elsewhere classified including the provision of designs, plans and studies related to them
998339 – Project management services fo

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Scientific and other technical services

Scientific and other technical 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)
324
Group 99834
 
Scientific and other technical services
325
 
998341
Geological and geophysical consulting services
326
 
998342
Subsurface surveying services
327
 
998343
Mineral exploration and evaluation
328
 
998344
Surface surveying and map-making services
329
 
998345
Weather forecasting and meteorological services
330
 
998346
Technical testing and analysis services
331
 
998347
Certification of ships, aircraft, dams, and the like
332
 
998348
Certification and authentication of works of art
333
 
998349
Other technical and scientific services nowhere else classified
 
Explanatory Notes:- Based on the Mo

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and evaluation
This service code includes mineral exploration and evaluation information, obtained on own account basis
Note: This intellectual property product may be produced with the intent to sell or license the information to others.
998342 – Surface surveying and map-making services
This service code includes gathering of information on the shape, position and/or boundaries of a portion of the earth's surface by different methods, including transit, photogrammetric and hydrographic surveying, for the purpose of preparing maps; collection of data by satellite; land surveying services (e.g., marking of property, boundary marking); preparation and revision of maps of all kinds (e.g., road, cadastral, topographic, planimetric, hydrographic), using the results of survey activities, other maps and other information sources
This service code does not include:
– publishing of maps, atlases and globes, cf. 998911
998345 – Weather forecasting and meteorological services
T

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incorporating mechanical and electrical components. The results of the testing and analysis generally take the form of an assessment of the performance and behavioural characteristics of the object tested. Tests may be performed using models or mock-ups of ships, aircraft, dams, etc.;
5. periodical technical inspection of automobiles, motorcycles, buses, lorries, trucks and other road transport vehicles; testing and analysis of a technical or scientific nature that does not alter the object being tested;
6. radiographic, magnetic, and ultrasonic testing of machine parts and structures in order to identify defects. These tests are often conducted on site.;
7. radiological inspection of welds
This service code does not include:
– damage assessment services, cf. 997162
– assessment of damages on behalf of insurance companies, cf. 9971620
– medical and dental analyses and testing services, cf. 99931
998347 – Certification of ships, aircraft, dams
This service code includes

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Veterinary services

Veterinary 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)
334
Group 99835
 
Veterinary services
335
 
998351
Veterinary services for pet animals
336
 
998352
Veterinary services for livestock
337
 
998359
Other veterinary services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99835 – Veterinary services
998351 – Veterinary services for pet animals
This service code includes animal and veterinary hospital and non-hosp

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Tax consultancy and preparation services

Tax consultancy and preparation 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)
291
Group 99823
 
Tax consultancy and preparation services
292
 
998231
Corporate tax consulting and preparation services
293
 
998232
Individual tax preparation and planning services
 
Explanatory Notes

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Insolvency and receivership services

Insolvency and receivership 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)
294
Group 99824
 
Insolvency and receivership services
295
 
998240
Insolvency and receivership services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classificat

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Management consulting and management services; information technology services

Management consulting and management services; information technology 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)
297
Group 99831
 
Management consulting and management services; information technology services
298
 
998311
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
299
 
998312
Business consulting services including public relations services
300
 
998313
Information technology consulting and support services
301
 
998314
Information technology design and development services
302
 
998315
Hosting and information technology infrastructure provisioning services
303
 
998316
Information technology infrastructure and network man

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s of control, international finance
This service code also includes providing advice, guidance and operational assistance concerning business policy and strategy and the overall planning, structuring and control of an organization. More specifically, general management consulting assignments may deal with one or a combination of the following:
i. policy formulation;
ii. determination of the organizational structure (decision-making system) that will most effectively meet the objectives of the organization;
iii. legal organization;
iv. strategic business plans;
v. corporate development and restructuring consulting services, such as on mergers, acquisitions, joint ventures, strategic alliances, diversification, privatization;
vi. defining a management information system;
vii. development of management reports and controls; business turnaround plans;
viii. management audits; development of profit improvement programmes; other matters that are of particular interest to th

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ay deal with one or a combination of the following:
i. analysis and formulation of a marketing strategy;
ii. formulation of customer service programmes, pricing, advertising and distribution channels;
iii. sales management and sales staff training;
iv. organization of marketing channels (sale to wholesalers or directly to retailers, direct mail, franchise, etc.), package design and other matters related to the marketing strategy and operations of an organization
This service code also includes
i. providing advice, guidance and operational assistance concerning improvements to systems and procedures;
ii. improvements to office and service operations, such as office layout, workflow planning, work standards;
iii. office automation, such as the selection and installation of automated systems;
iv. product development, quality assurance and quality management; plant safety, security and protection;
v. services provided by agronomists and agricultural economists
This se

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the solution), machinery and facilities to support, host and manage a business process for a client, including financial business processes, such as financial transaction processing, credit card processing, payment services, lending services; human resource business processes, such as benefits administration, payroll processing, personnel administration; supply chain management business processes, such as inventory management, procurement services, logistics services, production scheduling and order processing; customer relations management business processes, such as helpdesk, call centre, customer service; vertical market business processes, conducted by specific industries such as electric, chemical, petroleum; other business processes for a client; strategic management services provided by head offices to other units of the same company or enterprise;
v. Other management consulting services, n.e.c.
This service code does not include:
– security brokerage services, cf. 99

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hnology, such as advice on matters such as hardware and software requirements and procurement, systems integration, systems security, provision of expert testimony on IT related issues;
ii. providing technical expertise to solve problems for the client in using software, hardware, or an entire computer system, such as provision of customer support in using or troubleshooting the software, upgrade services and the provision of patches and updates, provision of customer support in using or troubleshooting the computer hardware, including testing and cleaning on a routine basis and repair of IT equipment, technical assistance in moving a client's computer system to a new location, provision of customer support in using or troubleshooting the computer hardware and software in combination;
iii. providing technical expertise to solve specialized problems for the client in using a computer system, such as auditing or assessing computer operations without providing advice or other foll

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nt service under 998314
998314 – Information technology (IT) design and development services
This service code includes
i. provision of technical expertise to design and/or develop an IT solution such as custom applications, networks, and computer systems;
ii. services of designing the structure and/or writing the computer code necessary to create and/or implement a software application, such as designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page, designing the structure and content of a database and/or writing the computer code necessary to create and implement a database, designing the structure and writing the computer code necessary to design and develop a custom software application, customization and integration, adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients' information system environment;
iii. designing, developing

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lectual property 
This service code does not include:
– service contracts where the design and development of a web page is bundled with the hosting of the web page, cf. 998315 
– service contracts where the design and development of the application is bundled with the hosting and management of the application on an ongoing basis, cf. 998315
– service contracts where the design and development of a database is bundled with the ongoing management of the data holdings, cf. 998315
– services of day-to-day management of the client's network, cf. 998316
– wholesale and retail sale services of software, cf. 996111, 996211
998315 – Hosting and information technology (IT) infrastructure provisioning services
This service code includes
i. provision of information technology (IT) infrastructure (hardware, software and networks) to process data, host applications and host processes for a client; provision of the infrastructure to host a customer's website and re

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te software applications.);
iii. collocation services, i.e. the provision of rack space within a secured facility for the placement of servers and enterprise platforms (The service includes the space for the client's hardware and software, connection to the Internet or other communication networks, and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware, and software);
iv. data storage services, i.e. managing or administrating the storage and backup management of data such as remote back-up services, storage, or hierarchical storage management(migration); 
v. data management services, i.e. on-going management and administration of data as an organizational resource (Services may include performing data modeling, data mobilization, data mapping/rationalization, data mining and system architecture.);
vi. video and audio streaming services, i.e. sending audio and video data over the Internet or providing services ass

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d monitoring a client's IT infrastructure including hardware, software and networks;
ii. managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related services provision of day-to-day management and operation of a client's computer system
998319 – Other information technology services n.e.c.
This service code includes
i. coordination and supervision of resources in preparing, running and completing a project on behalf of the client;
ii. project management services, which can involve budgeting, accounting and cost control, procurement, planning of time scales and other operating conditions, coordination of subcontractors' work, inspection and quality control, etc;
iii. project management services that include management and office management servi

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Legal services

Legal 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)
279
Group 99821
 
Legal services
280
 
998211
Legal advisory and representation services concerning criminal law
281
 
998212
Legal advisory and representation services concerning other fields of law
282
 
998213
Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
283
 
998214
Legal documentation and certification services concerning other documents
284
 
998215
Arbitration and conc

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law, military law and other fields of law, except criminal law
998213 – Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
This service code includes drafting and certification of documents and other related legal services concerning patents, copyrights and other intellectual property rights
998214 – Legal documentation and certification services concerning other documents
This service code includes drafting and certification of documents and other related legal services concerning other legal documents, such as wills, marriage contracts, commercial contracts, business charters, etc.
998215 – Arbitration and conciliation services
This service code includes arbitratio

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Accounting, auditing and bookkeeping services

Accounting, auditing and bookkeeping 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)
286
Group 99822
 
Accounting, auditing and bookkeeping services
287
 
998221
Financial auditing services
288
 
998222
Accounting and bookkeeping services
289
 
998223
Payroll services
290
 
998224
Other similar services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99822 – Accounting, auditing and bookkeeping services

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a review is less than that of an audit, and the level of assurance provided is thus lower;
ii. compilation of financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided;
iii. preparation of business tax returns, when provided as a package with the preparation of financial statements for a single fee are classified here;
iv. compilation of income statements, balance sheets, etc;
v. analysis of balance sheets, etc; other accounting services such as attestations, valuations, preparation of pro forma statements, etc.;
vi. classifying and recording business transactions in terms of money or some unit of measurement in the books of account;
vii. similar s

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Licensing services for the right to use intellectual property and similar products

Licensing services for the right to use intellectual property and similar products
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)
250
Group 99733
 
Licensing services for the right to use intellectual property and similar products
251
 
997331
Licensing services for the right to use computer software and databases
252
 
997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253
 
997333
Licensing services for the right to reproduce original art works
254
 
997334
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
255
 
997335
Licensing services for the right to use research and development  products
256

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o produce new goods and so on. Limited end user licences, which are sold as part of a product (e.g., packaged software, books) are not included here.
This group does not include:
– licence fees as integral part of consumer goods (e.g., end-user licenses for books, records, software)
– preparation, drafting and certification services concerning patents, trademarks, copyrights and other intellectual property rights, cf.998213
– legal services related to drawing up or certification of patents, trademarks, copyrights and other intellectual property rights, cf.998213
– management services for copyrights and their revenues (except from motion pictures), cf. 998599
– management services for rights to industrial property (e.g., patents, licences, trademarks, franchises etc.), cf. 998599
– management services for motion picture rights, cf. 999614
– management services for artistic rights, cf. 999629
997331 – Licensing services for the right to use computer software and database

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tware, cf. 997331]
997332 – Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
This service code includes:
– licensing services for the right to reproduce, distribute or incorporate entertainment, musical such as broadcasting and showing of original films, sound recordings, radio and television programmes, prerecorded tapes and videos
997333 – Licensing services for the right to reproduce original art works
This service code includes licensing services for the right to reproduce, distribute or incorporate artistic originals such as reproduction of original artworks
997334 – Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
This service code includes licensing services for the right to reproduce, distribute or incorporate literary originals such as reprinting and copying of manuscripts, books, journals and periodicals
997335 – Licensing services for the

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Research and experimental development services in natural sciences and engineering

Research and experimental development services in natural sciences and engineering
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)
262
Group 99811
 
Research and experimental development services in natural sciences and engineering
263
 
998111
Research and experimental development services in natural sciences
264
 
998112
Research and experimental development services in engineering and technology
265
 
998113
Research and experimental development services in medical sciences and pharmacy
266
 
998114
Research and expe

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ience, that is directed
i. to producing new materials, products, and devices; to installing new processes, systems and services; or
ii. to improving substantially those already produced or installed in physical sciences related to heat, light, electromagnetism, astronomy, etc;
iii. in chemistry and biology related to catalyses, fermentation, physiology and biology of animals and plants, micro-organisms, etc;
iv. in biotechnology related to knowledge requiring one or more of the techniques: DNA/RNA like genomics, pharmacogenomics, gene probes, genetic engineering, DNA/RNA equencing / synthesis / amplification, gene expression profiling, and the use of antisense technology; proteins and other molecules like sequencing/synthesis/engine

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code includes basic and applied research services and experimental development services related to science and technology for casting, metal, machinery, electricity, communications, vessels, aircraft, civil engineering, construction, information, etc.
998113 – Research and experimental development services in medical sciences and pharmacy
This service code includes basic and applied research services and experimental development services related to treatment of diseases, preventive hygiene, pharmacy, etc.
998114 – Research and experimental development services in agricultural sciences
This service code includes basic and applied research services and experimental development services related to agricultural techniques, fruit culture,

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Research and experimental development services in social sciences and humanities

Research and experimental development services in social sciences and humanities
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)
267
Group 99812
 
Research and experimental development services in social sciences and humanities
268
 
998121
Research and experimental development services in social sciences
269
 
998122
Research and experimental development services in humanities
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99812 – Research and experimental de

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lready produced or installed in areas like psychology, theories of economies, business management, finance, public law, civil law, political sciences, other social sciences etc.
This service code does not include:
– market research services, cf. 998370
998122 – Research and experimental development services in humanities
This service code includes basic and applied research services and experimental development services in social sciences and humanities, experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without any particular application of use in view and experimental development services involving systematic work, drawing on knowledge gain

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Interdisciplinary research services

Interdisciplinary research 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)
270
Group 99813
 
Interdisciplinary research services
271
 
998130
Interdisciplinary research and experimental development services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Cla

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Research and development originals

Research and development originals
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)
272
Group 99814
 
Research and development originals
273
 
998141
Research and development originals in pharmaceuticals
274
 
998142
Research and development originals in agriculture
275
 
998143
Research and development originals in biotechnology
276
 
998144
Research and development originals in computer related sciences
277
 
998145
Research and development originals in other fields nowhere else classified
&nb

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ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents, etc. related to agriculture
998143 – Research and development originals in biotechnology
This service code includes scientific originals, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents, etc. related to biotechnology
998144 – Research and development originals in computer related services
This service code includes scientific originals, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial

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Leasing or rental services concerning other goods

Leasing or rental services concerning 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)
241
Group 99732
 
Leasing or rental services concerning other goods
242
 
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
 
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244
 
997323
Leasing or rental services concerning furniture and other h

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equipment and accessories (Home entertainment equipment)
This service code includes:
– leasing, renting or hiring services concerning all kinds of electrical and electronic home entertainment equipment, such as stereo systems, tape decks, televisions, radios, video cassette recorders and similar equipment
– leasing, renting or hiring services concerning pre-recorded records, sound cassettes, compact disks and similar accessories
997322 – Leasing or rental services concerning video tapes and disks (Home entertainment equipment)
This service code includes:
– leasing, renting or hiring services concerning pre-recorded videotapes, CD's and DVDs for use in home entertainment equipment, predominantly for home entertainment
– leas

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ates, gliders, hang gliders, water sports equipment (e.g., surfboards, water-skis), pleasure craft (canoes, sailboat and other pleasure boats), other sport equipment (e.g., golf clubs, equipment for playing field games, racquet games, etc.), saddle-horses, camping equipment, etc.
997325 – Leasing or rental services concerning household linen.
This service code includes leasing, renting or hiring services concerning household linen
997326 – Leasing or rental services concerning textiles, clothing and footwear.
This service code includes:
– leasing and renting of textiles, clothing and footwear
– renting of formal wear, costumes, clothing and related accessories such as jewellery, hats, wigs, etc.
This service code does not includ

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Real estate services involving owned or leased property

Real estate services involving owned or leased property
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)
221
Group 99721
 
Real estate services involving owned or leased property
222
 
997211
Rental or leasing services involving own or leased residential property
223
 
997212
Rental or leasing services involving own or leased non-residential property
224
 
997213
Trade services of buildings
225
 
997214
Trade services of time-share properties
226
 
997215
Trade services of vacant and subdivided l

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leased non-residential property
This service code includes:
– rental or leasing services concerning industrial, commercial or other nonresidential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties.
– rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year
997213 – Trade services of buildings
This service code includes:
– sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of propert

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Real estate services on a fee or commission basis or on contract basis

Real estate services on a fee or commission basis or on contract basis
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)
227
Group 99722
 
Real estate services on a fee or commission basis or on contract basis
228
 
997221
Property management services on a fee or commission basis or on contract basis
229
 
997222
Building sales on a fee or commission basis or on contract basis
230
 
997223
Land sales on a fee or commission basis or on contract basis
231
 
997224
Real estate appraisal services on a fee or comm

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This service code does not include:-
– sports and recreational sports facility operation services, cf. 99652
– operation of other recreation and amusement service facilities n.e.c., cf. 999699
997222 – Building sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage services related to buildingds, and similar intermediation services involving buying, selling and renting of buildings and associated land, on a fee or contract basis
This service code does not include:
– sale of land on a fee or contract basis, cf. 997223
997223 – Land sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage house service

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Leasing or rental services concerning machinery and equipment with or without operator

Leasing or rental services concerning machinery and equipment with or without operator
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)
233
Group 99731
 
Leasing or rental services concerning machinery and equipment 1[without] operator
234
 
997311
Leasing or rental services concerning transport equipments including containers, 1[without] operator
235
 
997312
Leasing or rental services concerning agricultural machinery and equipment 1[without] operator
236
 
997313
Leasing or rental services concerning construction machinery and equipment 1[without] operator
237
 
997314
Leasing or rental services concerning office machinery and equipment (except computers) 1[without] operator
238
 
997315
Leasing or rental services concerning computers 1[w

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ner, cf.997114
– leasing and rental of accommodation and office containers, cf. 997319
997313 – Leasing or rental services concerning agricultural machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.
This service code does not include:
– financial leasing of agricultural machinery, cf. 997114
– leasing, rental or hiring services concerning lawnmowers, cf. 997327
997314 – Leasing or rental services concerning construction machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without operators.
This service code does not include:
– financial leasing of construction machinery, cf. 99711

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data processors, central processing units, peripheral units and magnetic or optical readers, without operator.
This service code does not include:
– financial leasing of computers, cf. 997114
997317 – Leasing or rental services concerning telecommunications equipment without operator
This service code includes:
– leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment
– leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones
This service code does not include:
– financial leasing of telecommunications equipment, cf. 997114
997319 – Leasing or rental services concerning other machinery and equipment without operator
This service code includes:
– leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as engines and turbines, machine tools, mini

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Reinsurance services

Reinsurance 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)
193
Group 99714
 
Reinsurance services
194
 
997141
Life reinsurance services
195
 
997142
Accident and health reinsurance services
196
 
997143
Motor vehicle reinsurance services
197
 
997144
Marine, aviation and other transport reinsurance services
198
 
997145
Freight reinsurance services
199
 
997146
Other property reinsurance services
200
 
997149
Other non-life reinsurance services 
 
Explanatory Notes:-

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