Support services to agriculture, hunting, forestry and fishing

Support services to agriculture, hunting, forestry and fishing
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
455
Group 99861
 
Support services to agriculture, hunting, forestry and fishing
456
 
998611
Support services to crop production
457
 
998612
Animal husbandry services
458
 
998613
Support services to hunting
459
 
998614
Support services to forestry and logging
460
 
998615
Support services to fishing
461
 
998619
Other support services to agriculture, hunting, forestry an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Other support services

Other support services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
444
Group 99859
 
Other support services
445
 
998591
Credit reporting and rating services
446
 
998592
Collection agency services
447
 
998593
Telephone-based support services
448
 
998594
Combined office administrative services
449
 
998595
Specialised office support services such as duplicating services, mailing services, document preparation and the like
450
 
998596
Events, exhibitions, conventions and trade shows organisation and assistance services
451
 
998597
Landscape care and maintenance services
452
 
998598
Other information services nowhere else classified
453
 
998599
Other support services nowhere else classified
&nbsp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Travel arrangement, tour operator and related services

Travel arrangement, tour operator and related services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
435
Group 99855
 
Travel arrangement, tour operator and related services
436
 
998551
Reservation services for transportation
437
 
998552
Reservation services for accommodation, cruises and package tours
438
 
998553
Reservation services for convention centres, congress centres and exhibition halls
439
 
998554
Reservation services for event tickets, cinema halls, entertainment and recreational services a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Packaging services

Packaging services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
430
Group 99854
 
Packaging services
431
 
998540
Packaging services of goods for others
432
 
998541
Parcel packing and gift wrapping
433
 
998542
Coin and currency packing services
434
 
998549
Other packaging services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99854 – Packaging services
998541 – Packaging services of goods for others
T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cleaning services

Cleaning services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
420
Group 99853
 
Cleaning services
421
 
998531
Disinfecting and exterminating services
422
 
998532
Window cleaning services
423
 
998533
General cleaning services
424
 
998534
Specialised cleaning services for reservoirs and tanks
425
 
998535
Sterilisation of objects or premises (operating rooms)
426
 
998536
Furnace and chimney cleaning services
427
 
998537
Exterior cleaning of buildings of all types

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Investigation and security services

Investigation and security services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
410
Group 99852
 
Investigation and security services
411
 
998521
Investigation services
412
 
998522
Security consulting services
413
 
998523
Security systems services
414
 
998524
Armoured car services
415
 
998525
Guard services
416
 
998526
Training of guard dogs
417
 
998527
Polygraph services
418
 
998528
Fingerprinting services
419
 
998529
Other security s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Employment services including personnel search, referral service and labour supply service

Employment services including personnel search, referral service and labour supply service
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
401
Group 99851
 
Employment services including personnel search, referral service and labour supply service
402
 
998511
Executive or retained personnel search services
403
 
998512
Permanent placement services, other than executive search services
404
 
998513
Contract staffing services
405
 
998514
Temporary staffing services
406
 
998515
Long-term staffing (pay rolling) services
407
 
998516
Temporary staffing-to-permanent placement services
408
 
998517
Co-employment staffing services
409
 
998519
Other employment and labour supply services nowhere else classified
 
Exp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Broadcasting, programming and programme distribution services

Broadcasting, programming and programme distribution services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
393
Group 99846
 
Broadcasting, programming and programme distribution services
394
 
998461
Radio broadcast originals
395
 
998462
Television broadcast originals
396
 
998463
Radio channel programmes
397
 
998464
Television channel programmes
398
 
998465
Broadcasting services
399
 
998466
Home programme distribution services
 
Explanatory Notes:- Based on the Modifie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Library and archive services

Library and archive services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
389
Group 99845
 
Library and archive services
390
 
998451
Library services
391
 
998452
Operation services of public archives including digital archives
392
 
998453
Operation services of historical archives

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Internet telecommunications services

Internet telecommunications services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
373
Group 99842
 
 
374
 
998421
Internet backbone services
375
 
998422
Internet access services in wired and wireless mode
376
 
998423
Fax, telephony over the internet
377
 
998424
Audio conferencing and video conferencing over the internet
378
 
998429
Other internet telecommunications services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Centra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Telephony and other telecommunications services

Telephony and other telecommunications services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
366
Group 99841
 
Telephony and other telecommunications services
367
 
998411
Carrier services
368
 
998412
Fixed telephony services
369
 
998413
Mobile telecommunications services
370
 
998414
Private network services
371
 
998415
Data transmission services
372
 
998419
Other telecommunications services including fax services, telex services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99841 – Telephony and other telecommunications services
998411 – Carrier services
This service code includes operating of wired or wireless faciliti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =