Goods and Services Tax

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

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

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

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

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

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

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

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Public administrative services provided to the community as a whole
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)
566
Group 99912
 
Public administrative services provided to the community as a whole
567
 
999121
Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568
 
999122
Services related to foreign economic aid
569
 
999123
Services related to foreign military aid
570
 
999124
Military defence services
571
 
999125
Civil defence services
572
 
999126
Police and fire protection services
573
 
999127
Public administrative services related to law courts
574
 
999128
Administrative services related to the detention or rehabilitation of criminals
575
 
999129
P

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mic aid to developing countries, whether or not routed through international organizations
ii. administrative services provided by government offices, bureaux and programme units for non- military aid programmes to developing countries
iii. provision of or support for technical assistance and training
iv. international assistance such as refugee or hunger relief programme
v. economic aid missions accredited to foreign governments
999123 – Services related to foreign military aid
This service code includes:
i. administrative services by government offices, bureaux and programme units concerning military aid missions accredited to foreign governments or attached to international military organizations or alliances
ii. public administrative services related to grants and loans for military aid iii. public administrative services related to contributions to international peacekeeping forces, including the assignment of manpower
999124 – Military defence services
This serv

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code does not include:
– police and fire protection services, cf. 999126
999126 – Police and fire protection services
This service code includes
i. services provided byauxiliary police forces, including harbour police, border police, coast guards and other special police forces, police services related to traffic regulation, registration of aliens and maintenance of police records
ii. administrative and operational services related to firefighting and fire prevention by regular and auxiliary fire brigades
iii. marine fireboat services
iv. combatting of floods and other natural disasters
v. beach surveillance and rescue operations on open water and in mountains
vi. civil protection services provided by army or police forces
This service code does not include:
– aircraft firefighting and fire prevention services, cf. 996763
– forest fire fighting services, cf. 998614
– fire extinguishing services for oil and gas wells, cf. 998621
– civil defence services, cf. 9

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Administrative services of the government
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)
561
Group 99911
 
Administrative services of the government
562
 
999111
Overall Government public services
563
 
999112
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564
 
999113
Public administrative services related to the more efficient operation of business
565
 
999119
Other administrative services of the government nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99911 – Administrative services of the government
999111 – Overall Government public services
This

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evelopment in the natural sciences, the social sciences and humanities and multidisciplinary research and development
xii. administrative, operational and support services related to government (public) affairs that cannot be assigned to one of the four previous categories
xiii. services provided by program units dealing with non-self-governing and trust territory affairs
xiv. services provided by program units administering elections
999112 – Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
This service code includes:
i. public administrative services related to different educational institutions
ii. public administrative services related to the management, operation, inspection and support of all types of schools and other educational institutions
iii. public information services concerning the educational system in general, provided by government departments or s

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han construction standards)
ix. public administrative services related to rent control and eligibility standards for state-subsidized housing
x. public administrative services related to housing for the general public or for people with special needs
xi. dissemination of public information about housing
xii. services provided by government offices, bureaux, departments and programme units involved in developing and administering regulations concerning water supply
xiii. public administrative services related to refuse collection and disposal, sewage system operation and street cleaning xiv. public administrative services related to pollution standards, including the dissemination of information regarding pollution
xv. public administrative services related to cultural facility support and individual artists and organizations engaged in promoting cultural activities
xvi. public administrative services related to national, regional or local festivities and the maintenance a

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nd fish hatcheries, development and monitoring of regulations, including the licensing of fishing and hunting
iv. support and information services for all the above-mentioned affairs v. administrative services provided by government offices, bureaux and programme units concerning solid fuel, including regulations concerning their exploitation or conservation; petroleum and natural gas; mineral fuel; nuclear and non-commercial fuel, including such fuels as alcohol, wood and wood waste, etc. 
vi. support and information services for the above-mentioned affairs
vii. administrative services provided by government offices, bureaux and programme units concerning discovery, exploitation, conservation, marketing and other aspects of mineral production, including the development and monitoring of regulations concerning prospecting; mining and safety standards; activities designed to develop, expand and improve the position of manufacturing establishments; development and administrati

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ic administrative services related to communications, i.e. postal, telephone, telegraph, cable and wireless communications systems and communications satellites
xiv. public administrative services related to planning, development, functioning and improvement of communications systems
xv. public administrative services related to the development and administration of regulations for these systems
xvi. support and information services for the above-mentioned affairs
xvii. public administrative services related to the distributive trades, storage and warehousing and hotels and restaurants
xviii. administrative services provided by government offices, bureaux and programme units concerning development and monitoring of regulations concerning wholesale and retail trade, consumer protection, price control and rationing schemes operating through retailers or wholesalers, storage and warehousing, hotel and restaurant operation
xix. public administrative services concerning the desi

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ities, such as export and import trade as a whole, commodity and equity markets, overall income controls, general trade promotion activities, general regulation of monopolies and other restraints on trade and market entry, regulation, licensing and inspection of miscellaneous commercial services
xxvi. public administrative services related to the operation of patent, trademark and copyright offices, weather forecasting institutions, standardization institutions and similar institutions
xxvii. public administrative services related to the formulation and implementation of general labour policies and regulations, such as labour conditions; the operation of labour exchanges; the implementation of national and regional development policy measures to reduce unemployment and to stimulate labour mobility
This service code does not include:
– public administrative services related to mineral fuel, cf. 999113
– police traffic-control services on roads and waterways, cf. 999126
– tou

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Materials recovery (recycling) services, on a fee or 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)
556
Group 99894
 
Materials recovery (recycling) services, on a fee or contract basis
557
 
998941
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558
 
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99894 – Materials rec

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on of large iron pieces such as railway wagons;
iii. stripping of used goods such as cars in order to obtain reusable parts;
iv. stripping of used goods such as cars or refrigerators to strip them of harmful waste (oil, cooling liquid, fuel, etc.)
This service code does not include:
– wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without a transformation process, cf. 996111
– reprocessing services of depleted thorium or uranium, cf. 998842
998942 – Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
This service code includes processing services of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw mater

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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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Moulding, pressing, stamping, extruding and similar plastic 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)
550
Group 99892
 
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
551
 
998920
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99892 – Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998921 – Moulding, p

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Publishing, printing and reproduction 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)
547
Group 99891
 
Publishing, printing and reproduction services
548
 
998911
Publishing, on a fee or contract basis
549
 
998912
Printing and reproduction services of recorded media, on a fee or contract basis
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99891 – Publishing, printing and reproduction services
This group includes transfer of intangible inputs, r

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g, folding, assembling, stitching, gluing, collating, basting, adhesive-binding, trimming, gold stamping services;
ii. other book finishing services such as folding, cutting, stamping, drilling, punching, perforating, embossing, sticking, gluing and laminating;
iii. services of processing matrices, films, bromide prints or electronic data in order to generate original texts to be reproduced (composition, photo composition, plate-making);
iv. services combining text and image techniques for making a reproducible original; production services of other reprographic products such as overhead projection foils, sketches, layouts, dummies;
v. preparation services of digital data, e.g., enhancement, selection, linkage of digital data stored

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Other 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)
537
Group 99889
 
Other manufacturing services
538
 
998891
Furniture manufacturing services
539
 
998892
Jewellery manufacturing services
540
 
998893
Imitation jewellery manufacturing services

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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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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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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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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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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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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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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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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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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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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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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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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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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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