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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