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Service Accounting Codes (SAC) - GST Accounting Codes

Our GST Service Accounting Code, SAC in short, was derived from the International HSN codes, which are also used by other nations throughout the world. Similarly, in India, the applicability of GST Service Accounting Codes for identifying the appropriate tax rates to services has been created. This classification of goods and services was done based on the many groups established, which are largely covered by the HSN code and SAC code.

The Central Board of Excise and Customs (CBEC) issues codes to classify the various services covered by the Goods and Services Tax (GST) regime. Each service subject to the GST scheme has its own SAC. Service providers can utilize these SACs in their invoices for the services they provide.

In contrast to the 8-digit HSN code, the SAC code is a 6-digit number. The same information must be included in GST invoices and GST returns.

Here is the list of SAC Codes used in GST –

SACServices under the GST regimeGST rate (%)
99 The services provided by an entity which is enrolled under Section 12AA of the Income Tax Act, 1961 (43 of 1961) through charitable activitiesNil
99The services provided through transfer of a going concern (either as a whole or as an independent part of it)Nil
99The pure services which are provided to the Central Government, a State Government, a Union Territory (UT) Government, or a Governmental authority or local authority through any activity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution or in regard to any function endowed to a Municipality under Article 243W of the Constitution. However, these services exclude work contract services or other composite supplies that involve supply of any goods.Nil
99The services rendered by any governmental authority through any activity in regard to any function endowed to a Municipality under Article 243W of the Constitution. (Central Government, a State Government, a Union Territory or UT Government, or a local authority were excluded on 27 July 2018.)Nil
99The services which are rendered by any governmental authority through any activity through any activity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution. (Central Government, a State Government, a Union Territory or UT Government, or a local authority were excluded on 27 July 2018.)Nil
99The services which are rendered by the Central Government, a State Government, a Union Territory Government, or a local authority except for the following services:
  • Services which are rendered by the Department of Post through express parcel post, speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil
99The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority to another Central Government, a State Government, Union Territory (UT), or a local authority. However, the following provisions are not contained in the services rendered:
  • Services provided through the renting of immovable property.
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil
99The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority to another Central Government, a State Government, Union Territory (UT), or a local authority. However, the following provisions are not contained in the services rendered:
  • Services provided through the renting of immovable property.
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil
99The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority. However, the following provisions are not contained in the services rendered:
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
99The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority where the monetary value of the service is not more than Rs.5,000 and the services do not engage any of the following:
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers. However, if the service is provided continuously, as per the definition stated under Section 2, sub-section (33) of the Central Goods and Services Tax Act, 2017, by the Central Government, a State Government, Union Territory (UT), or a local authority, the exemption will be applicable only in case the consideration which is charged for the service do not exceed the cap of Rs.5,000 in a financial year.
Nil
99The services which are provided by a service provider in a non-taxable territory to:
  • The Central Government, a State Government, Union Territory (UT), a local authority, a governmental authority, or an individual in regard to any cause other than industry, commerce, or any other business or profession.
  • Any entity who is enrolled under Section 12AA of the Income Tax Act,1961 (43 of 1961) for offering services through charitable activities.
  • A person who is located in territory which is non-taxable. However, there are certain cases which will not be applicable for any exemption.
Nil
99The services which are rendered to the United Nations (UN) or any other international organization which is specified will be eligible for exemption through refund.Nil
99The services which are rendered to a consular post in India or to a foreign diplomatic mission or for the personal use of diplomatic agents or career consular officers will be eligible for exemption through refund.Nil
99The services rendered by the Central Government, a State Government, Union Territory (UT), a local authority through any activity with regard to a function which has been endowed to a Panchayat as per the norms under article 243G of the ConstitutionNil
99The services which are taxable and are offered by a Science and Technology Entrepreneurship Park (which is recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology under the Government of India), or a Technology Business Incubator, or bio-incubators which are recognised by the Biotechnology Industry Research Assistance Council of the Department of Biotechnology of the Government of India.Nil
99The services which have been rendered to and/or by the Fédération Internationale de Football Association (FIFA) or any of its subsidiaries in regard to any event pertaining to the FIFA U-17 World Cup 2017 which was hosted in India. However, the Director of Sports under the Ministry of Youth Affairs and Sports had to certify that the services provided were indirectly or directly related to the events under the FIFA event.Nil
99The combined supply of services and goods wherein the monetary value of the goods supplied does not exceed 25% of the consignment value and the supply is made to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution or in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution.Nil
9954The services rendered for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a civil structure through the provision of pure labor. It is also applicable for the services provided through the provision of pure labor towards the construction or betterment of a beneficiary-led individual house under the Housing for All (Urban) Mission or the Pradhan Mantri Awas Yojana.Nil
9954The services provided towards the erection, construction, installation, or commissioning of original works in regard to a residential unit.Nil
9954The provision of any other services related to construction18%
9954The services rendered towards the construction of a civil structure, a building, or a complex (including a building or a complex which is meant to be sold to a buyer in parts or as a whole). However, this rate is not applicable for cases where the consideration for the unit is received wholly after the completion certificate has been issued by the authority or after the first occupation (earlier among the two). In such cases, the value of the land where the construction takes place is deemed to be one-third of the total amount which is charged for the supplies.18%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017.18%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) a structure which has been built with the intention of using it for an educational purpose, an art or cultural purpose, or a clinical purpose, or (ii) a civil structure which has been built with the intention of being used for any purpose except for industrial use, commercial use, and/or any other business or profession or (iii) a residential complex which has been built with the intention of self-use or to be used by the employees or any other person as per the definition provided in paragraph 3 of the Schedule III of the Central Goods and Services Tax (CGST) Act, 2017.12%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which predominantly involves earth work (i.e. consists of more than 75% of the total value of the works contract) and is rendered to the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity.5%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) a structure which has been built with the intention of using it for an educational purpose, an art or cultural purpose, or a clinical purpose, or (ii) a civil structure which has been built with the intention of being used for any purpose except for industrial use, commercial use, and/or any other business or profession or (iii) a residential complex which has been built with the intention of self-use or to be used by the employees or any other person as per the definition provided in paragraph 3 of the Schedule III of the Central Goods and Services Tax (CGST) Act, 2017. “Explanation - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”12%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) conduit, pipeline, or plant for the purpose of water supply, treatment of water, and/or sewerage treatment of disposal, (ii) dam, canal, or other irrigation purposes, and (iii) a monument of historical importance, a site of archaeological remains of national importance, an excavation site, or any kind of antiquity which has been mentioned under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958).12%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is provided for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of (i) a bridge, a road, a terminal, or a tunnel for road transportation which is meant for general public use, or (ii) a civil structure or some other original works in regard to a scheme under the Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awas Yojana, or (iii) a civil structure or some other original works in regard to the “In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)” (substituted on 25 January 2018), or (iv) a civil structure or some other original works in regard to the construction or betterment of an individual house which is led by a beneficiary under the Housing for All Mission (Urban) or Pradhan Mantri Awas Yojana, or (v) a structure meant for the purpose of burial, funeral, and/or cremation of deceased, or (vi) a pollution control plant or an effluent treatment plant (provided, it is not part of factory).12%
9954The combined supply of a works contracts as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is provided for the purpose of erection, construction, installation, or commissioning of original works in regard to (i) railways (except for metro and monorail), (ii) a single residential unit which is not part of a residential complex, or (iii) low-cost houses with a carpet area of 60 sq. meters. or less for each house in a housing project which has been approved by an adept authority which is empowered under the ‘Scheme of Affordable Housing in Partnership’ of the Ministry of Housing and Urban Poverty Alleviation of the Government of India, or (iv) low-cost houses with a carpet area of 60 sq. meters. or less for each house in a housing project which has been approved by an adept authority under (a) any housing scheme run by a state government, (b) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana, or (v) mechanical system for handling of food grains, equipment or machinery for the units which process agricultural products in to food stuff (except for alcoholic drinks), or (vi) storage infrastructure built for post agricultural products (which includes cold storages).12%
9954A civil structure or some other original works in in relation to the “Economically Weaker Section (EWS) houses” which are constructed under the Affordable Housing in association with a state government or a union territory (UT) or a local authority or an urban development authority under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana (Urban).12
9954A civil structure or some other original works in in relation to the houses which are acquired or constructed under the Credit Linked Subsidy Scheme for the Economically Weaker Section (EWS) or Lower Income Group (LIG) or Middle Income Group – 1 (MIG – 1) or Middle Income Group – 2 (MIG – 2) which fall under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana (Urban).12
9954A building which is possessed by an entity who is enrolled under Section 12AA of the Income Tax Act, 1961 (43 of 1961) and is used for the purpose of hosting activities such as provision of centralized cooking or distribution for mid-day meals under the mid-day meal scheme which is sponsored by the Central Government, a state government, or union territory, or local authorities.12%
9954Low-cost houses with a carpet area of 60 sq. meters. or less for each house in an affordable housing project which has received the status of infrastructure through a notification of the Government of India, in the Ministry of Finance, Depart of Economic Affairs vide F. No. 13/6/2009 - INF, dated 30 March 2017.12%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered by a subcontractor and is received by the main contractor who is responsible for rendering services that are quoted in item (iii) or item (vi) to the Central government, or a state government, or union territory (UT), or a local authority, or a Governmental Authority, or a Government Entity. However, when the services are rendered to a government entity, they must be acquired by the responsible entity in regard to the work assigned to it by the respective Central government, or a state government, or union territory (UT), or a local authority.12%
9954The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered by a subcontractor and is received by the main contractor who is responsible for rendering services that are quoted in item (vii) to the Central government, or a state government, or union territory (UT), or a local authority, or a Governmental Authority, or a Government Entity. However, when the services are rendered to a government entity, they must be acquired by the responsible entity in regard to the work assigned to it by the respective Central government, or a state government, or union territory (UT), or a local authority.5%
9954The services which are rendered through housekeeping activities such as jobs related to carpentering, plumbing, and so on wherein the person responsible for rendering the service via electronic commerce operator is not liable to be registered under sub-section (1) of Section 22 of the Central Goods and Services Tax (CGST) Act, 2017.5% - No ITC
995411Services rendered in relation to the construction of a residential building (multi-storied or single dwelling or multi dwelling)18%
995412Services rendered in relation to the construction of any other type of residential building (including shelters for homeless, old age homes, orphanages, hostels, and so on).18%
995413Services rendered in relation to the construction of any type of industrial buildings such as storage buildings, buildings meant for carrying out production activities, workshops, buildings used for the purpose of assembly line activities, and so on.18%
995414Services rendered in relation to the construction of any type of commercial buildings such as parking garages, malls, marriage halls, hotels, exhibition halls, office buildings, service stations, petrol pumps, airports, terminals (both road and rail), theaters, and so on.18%
995415Services rendered in relation to the construction of any kind of non-residential buildings such as courts, establishments of religion, hospitals, educational institutions, prisons, health clinics, museums, veterinary clinics, and so on.18%
995416Services rendered in relation to the construction of any other buildings which are not classified elsewhere.18%
995419Services rendered in relation to the additions, repairs, renovation, alterations, renovation, remodeling, or maintenance of buildings which are mentioned above.18%
995421 Services rendered in relation to the construction of roads, streets, highways, airfield runways and railways, tunnels, and bridges. 18
995422 Building or construction of waterways, harbors, dams, irrigation facilities, water lines and mains, and additional waterworks. 18
995423 Construction of overland/underground submarine pipelines for long distance, power lines or cables for providing electric power and communication. Also, services regarding construction of transformer stations and pumping stations alongside the works related to them. 18
995424 Services related to sewage pipelines and local waters, electricity and communication cables, and other related works. 18
995425 Services related to construction and erection of industrial plants and mines. 18
995426 Services offered by means of general construction and erection of Power Plants and other infrastructure related to it.18
995427 Services rendered by way of general construction of facilities with regard to recreation and outdoor sport. 18
995428 Services rendered by way of general construction of other works related to civil engineering that are not elsewhere classified. 18
995429 Services involving alterations, repairing, additions, renovation, replacements, conservation, or remodeling of the constructions covered above. 18
995431 Services provided by demolishing or knocking down structures, trees, or other elements for the purpose of construction. 18
995432 Services regarding site formation and clearance. It also includes services rendered to prepare sites for upcoming test drilling, core extraction, boring, trench excavation, and construction. 18
995433 Services involving earthmoving and excavation. 18
995434 Services provided through installation of septic systems and drilling of water wells. 18
995435 Services related to site preparation that are not elsewhere classified (n.e.c). 18
995439 Services offered in relation to alterations, repairing, inclusions, replacements, and conservation of the constructions mentioned above.18
995441 Services provided by means of assembly, installation, and erection of buildings that are prefabricated. 18
995442 Services offered by way of assembly, installation, and erection of additional manufactured constructions and structures. 18
995443 Installation of every kind of street furniture such as public toilets, benches, bus shelters, telephone booths, etc.18
995444 Additional services related to erection and assembly that are not elsewhere classified/classifiable. 18
995449 Services catered by way of altering, repairing, adding, replacing, and preserving the constructions mentioned in the columns above.18
995451 Services that are related to foundation and pile driving. 18
995452 Services pertaining to construction and framing of roof and building. 18
995453 Services rendered by way of waterproofing and roofing. 18
995454 Services related to structural load-bearing concrete. 18
995455 Services offered in relation to the erection of structural steelwork. 18
995456 Services rendered in relation to structural building works done by masons. 18
995457 Construction-related scaffolding facilities that are provided to support and elevate workers and materials. 18
995458 Other services coming under Special Trade Construction Services that are not elsewhere classified. 18
995459 Services related to modifying, replacing, repairing, adding, and maintaining the constructions that are not mentioned in the sections above. 18
995461 Services related to electrical installation which include installation of fire alarm and burglar alarm and wiring and fitting of electrical devices and systems. 18
995462 Services pertaining to drainage, laying of drains, and water plumbing works. 18
995463 Services regarding installation of equipment used for ventilation, heating, and air conditioning. 18
995464 Services provided with regard to installation of gas related fixtures. 18
995465 Services delivered by way of insulation-related works. 18
995466 Services provided in terms of installation of escalators and lifts. 18
995468 Various other types of services relating to installation which are not elsewhere classified. 18
995469 Services that include modifications, substitutions, repairs, add-ons, and maintenance of the fittings/installations that are mentioned in the sections above. 18
995471 Services provided in terms of glazing of glass windows, doors, walls, and other architectural elements. 18
995472 Services offered by means of plastering of walls, ceilings, pillars, entire building, etc. 18
995473 Services rendered in relation to painting and finishing of buildings, walls, doors, and other architectural elements.18
995474 Services provided by way of wall and floor tiling. 18
995475 Other services related to laying of floor and wall papering and covering. 18
995476 Services by way of carpentry and joinery works pertaining to building completion and finishing. 18
995477 Services in relation to railing and fencing of buildings and other architectures. 18
995478 Other services related to finishing and completion of buildings that are not elsewhere classified. 18
996322 Services rendered by way of accommodation in rooms or units of paying guests, camps, hostels, etc. 18
996329 Other unit or room accommodation services such as food and beverage, gas, and electricity that are not elsewhere classified. 18
996331 Services rendered by cafes, restaurants, and other eateries providing similar facilities which include takeaway, door delivery of food, and room delivery. 18
996332 Services rendered by guest houses, inns, clubs, hotels, etc. which include takeaway, door delivery of food, and room delivery. 18
996333 Services rendered by canteens and other eateries of similar kind. 18
996334 Services offered pertaining to catering in events, exhibition halls, marriage halls, and other indoor and outdoor functions. 18
996335 Services offered pertaining to catering in various transportation mediums such as flights, trains, etc. 18
996336 Services provided by way of preparation and supply of food, edible preparations, and non-alcoholic and alcoholic preparations offered to transportation operators like airlines and others. 18
996337 Other food services provided on a contractual basis. 18
996339 Services rendered in relation to edible preparations, other food items, and serving non-alcoholic and alcoholic beverages that are not elsewhere classified. 18
9964 Services offered to passengers by means of providing transportation either with or without luggage by the following modes of transport- (a) air, either starting off from or landing in an airport situated in Assam, Meghalaya Manipur, Mizoram, Sikkim, Tripura, Nagaland, or Arunachal Pradesh, or at Bagdogra in West Bengal; (b) contract carriages (as categorized under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are non-air conditioned, except for radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office, for transporting passengers from one place to another excluding tours, hire, or charter conducted by the tourism department; or (c) stage carriages (as categorized under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988), except for those which are air-conditioned. Nil
9964 Services offered to the Central Government by means of providing transportation to the passengers either with or without luggage by air, either starting off from or landing in at an airport which is a part of the regional connectivity scheme in return of viability gap funding as consideration. This is on condition that nothing listed under this entry should be applicable to on or after the expiry period of 1 year starting from the date on which the regional connectivity scheme airport started its operations as per the notifications of the Ministry of Civil Aviation. Nil
9964 Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport - (a) railways, in any class except for - (i) first class; or (ii) a coach that is air-conditioned; (b) tramway, monorail, or metro; (c)waterways meant for inland traveling; (d) transportation in a vessel which operate between various parts of India, except for those which are primarily used for tourism; and (e) auto rickshaws, e-rickshaws, or metered cabs. Nil
9964 Services offered by means of providing transportation facilities to the passengers by air in coaches that are air conditioned or rail in first-class compartments. 5 - with ITC of input services
9964 Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport – a) contract carriages (as categorized under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air conditioned, except for motor cab; (b) stage carriages (as categorized under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air-conditioned. (c) radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office. 5 - No ITC
9964 Services provided in economy class while transporting passengers by air. 5 - with ITC of input services
9964 Transport of commuters, by air, going on board from or canceling in a regional connectivity airport scheme 5 - with ITC of input services
9964 Transporting of commuters by air except economy class 12
9964 Transport services for other commutators 18
9964 With effect from 13/10/2017 any motor vehicle designated for transporting passenger where cost of fuel is inserted in the final charges calculated for the service provided 5% with no ITC or 12% with ITC
9964 Commuting of passengers by motor cab which is designed to transport passenger where final charges include the fuel cost is in action since 13/10/2017 12
996411 All local transport include metro, bus, monorail, tramway, scooters, three wheelers including other means of motor transport 18
996412 Tax services in addition to radio taxi and other means of related services. 18
996413 Coach charter and non-scheduled local bus services 18
996414 Other means of land transportation services of commutator 18
996415 Water transport services are available by commutator like cruises, ferries etc. 18
996416 Sightseeing commutation services by water, rail and air 18
996419 Any other local transportation facility availed by passengers that are not elsewhere classified. 18
996421 Long distance commutation service provided by the Railway department like Metro Railway etc. 18
996422 Long distance commutation service of passengers by means of Road that covers car, bus for non-scheduled long distance , stage carriage and coach services etc. 18
996423 Taxi services rendered comprises of radio taxi and other related services 18
996424 Commutator availing water transport services including cruise ships and ferries for coastal and overseas transportation 18
996425 Scheduled air transport services of passengers in domestic/international 18
996426 Domestic/ International non schedule air commutation of commutators 18
996427 Passengers availing space transport commutation service 18
996429 Related long - distance transportation services of commutators that are not elsewhere classified. 18
9965 Services offered by means of transporting goods - (a) by road except the services of a courier and goods transportation agency which offers transport related services of goods by roadways and issues shipment note, or whatever it is called. Nil
9965 Services rendered by a goods transport agency to an unregistered person, including unregistered casual taxable person except the given entities- (a) a factory having registration under the Factories Act, 1948(63 of 1948); or (b) a Society having registration under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) a Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil
9965 Services rendered by means of transporting goods from a location that is outside India up to the customs station of clearance in India by an aircraft. Nil
9965 Services offered by means of transporting from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defense or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipment or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure by rail or a vessel.Nil
9965 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defense or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.Nil
9965 Services rendered by means of transporting goods in a vessel. 5 with ITC of input services
9965 Services rendered by means of transporting goods in containers by rail by any person other than Indian Railways.
9965 Services rendered by a goods transport agency by means of transporting goods, which also includes household goods for personal use. Any person who provides service in relation to transport of goods by road and issues consignment notes, by whatever name called.
9965 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9966 Other services related to renting of transport vehicles with or without the assistance of operators. 18
9966 (ii) Services offered by means of time charter of vessels meant for transportation of goods. 5 (On condition that, the credit of input tax charged on goods, except on vessels, ships, that include tankers and bulk carriers has not been included)
9966 Services provided by means of giving motor vehicles on rent – “(c) for transporting faculty, staff, and students, to an individual offering transportation services of faculty, staff, and students to an educational institution which offers education services from pre-school to higher secondary or equivalent. Nil
996601 Services offered in relation to renting of road vehicles which include coaches, buses, trucks, cars, and other motor vehicles, with or without the assistance of operators. 18
996602 Services offered in relation to renting of water vessels which include freight vessels, passenger vessels, etc. with or without the assistance of operators. 18
996603 Services rendered in relation to renting of aircraft which include freight aircrafts, passenger aircrafts, etc. with or without the assistance of operators 18
996609 Services rendered in relation to renting of other vehicles for transportation that with or without assistance of operators that are not elsewhere classified. 18
9967 Services offered by a goods transport agency, by means of transportation in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defense or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9967 Services offered by means of providing the right to use a bridge or road on paying toll charges. Nil
9967 Services offered by means of providing the right to use a bridge or road on paying annuity NIL
9967 Services rendered pertaining to unloading, loading, packing, warehousing, or storing of rice. Nil
9967 Other supporting services provided in relation to transport. 18
9967 Services offered by means of transporting goods that include household goods for personal use by a goods transport agency that transports goods by road and issues consignment notes, whatever it is called as. 5 NO ITC
9967 Services offered by means of transporting goods that include household goods for personal use by a goods transport agency that transports goods by road and issues consignment notes, whatever it is called as. 12
9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. NIL
9967 Services rendered by means of warehousing of minor products of forest. NIL
996711 Services offered pertaining to handling of containers. 18
996712 Services offered in relation to Customs House Agent 18
996713 Services offered in relation to clearing and forwarding 18
996719 Other services offered in relation to cargo and baggage handling. 18
996721 Services rendered by way of refrigerated storage. 18
996722 Services offered in relation to bulk gas or liquid storage. 18
996729 Other services provided in relation to warehousing and storage. 18
996731 Services offered by means of towing or railway pushing. 18
996739 Other supporting services offered in relation to railway transport that are not elsewhere classified. 18
996741 Services offered in relation to bus station.18
996742 Services rendered pertaining to operations in tunnels, bridges, streets and roads, State Highways, National Highways, and Expressways. 18
996743 Services offered pertaining to parking lot. 18
996744 Services rendered in relation to towing of private and commercial vehicles. 18
996749 Other supporting services offered in relation to road transport that are not elsewhere classified. 18
996751 Services provided with regard to operation of waterways, ports, docks, light ships, light houses etc. which doesn’t include cargo handling. 18
996752 Services provided in terms of berthing and pilotage. 18
996753 Services rendered in relation to refloating and vessel salvage. 18
996759 Other supporting services with regard to water related transportation that are not elsewhere classified. 18
996761 Services offered in relation to operation and management of the airport, which doesn’t include handling of cargo. 18
996762 Services offered in relation to controlling air traffic. 18
996763 Other supporting services in relation to transportation provided by means of air. 18
996764 Other supporting services offered in relation to transportation of goods and humans to outer space through specially designed transport systems.18
996791 Services offered by goods transport agencies (GTA) in relation to transportation by means of road. 5% - No ITC or 12 % with ITC
996792 Services offered by goods transport agencies for various other means of transportation. 5% - No ITC or 12 % with ITC
996793 Other services offered in relation to transportation of goods. 5
996799 Other supporting services offered in relation to transportation that are not elsewhere classified. 18
996811 Services offered by post offices pertaining to over-the-counter services and renting of mail boxes. 18
996812 Services rendered by the courier companies by way of delivering and picking up packages, goods, documents, etc. 18
996813 Services offered by way of delivering goods, packages, documents etc. within a local area. 18
996819 Other services that are rendered in relation to delivery of packages, goods, documents, etc. that are not elsewhere classified. 18
996911 Services offered pertaining to transmission of electricity by an electricity distribution or transmission utility. Nil
996912 Services offered pertaining to distribution of electricity by other entities apart from electricity distribution or transmission utility. 18
996913 Services rendered in relation to distribution of gas. 18
996921 Services rendered in relation to distribution of water. 18
996922 Services rendered in relation to distribution of hot water, steam, and supply of air conditioning, etc. 18
996929 Other services related to water distribution that are not mentioned in the columns above. 18
9971 Financial and related services offered by the Reserve Bank of India (RBI). Nil
9971 Services provided by the Reserve Bank of India by means of (a) offering loans, advances, or deposits, against considerations in the form of discount or interest (excluding interest charged for credit card related services); (b) purchase or sale of foreign currency among or between banks or certified dealers of foreign exchange or among or between banks and certified dealers. Nil
9971 Services offered in relation to life insurance rendered through annuity under the National Pension System (NPS) administered by the Pension Fund Regulatory and Development Authority of India (PFRDA) as per the Pension Fund Regulatory and Development Authority (PFRDA) Act, 2013 (23 of 2013). Nil
9971 Services offered in relation to life insurance rendered to the members of the Navy, Air Force, and Army by the Naval, Air Force, and Army Group Insurance Funds under the Central Government-offered Group Insurance Schemes. Nil
9971 Services offered to individuals who are covered under the provisions of the Employees State Insurance Act, 1948 (34 of 1948) by the Employees State Insurance Corporation. Nil
9971 Services offered to individuals who are covered under the provisions of the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).by the Employees Provident Fund Organization. Nil
9971 Services offered to insurers who are covered under the provisions of the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999) by the Insurance Regulatory and the Development Authority of India. Nil
9971 Services offered by the Securities and Exchange Board of India (SEBI) which is formed under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by means of regulating the securities market, promoting its development, and safeguarding the investors’ interests. Nil
9971 Services offered to an individual by means of disbursing an amount of up to Rs.2,000 in a single transaction made through debit card, credit card, charge card or other types of payment cards, by a banking company or financial institution )acquiring banks), which include any non-banking financial company or other individuals, which process debit and credit card payments to people who accept such card payment. Nil
9971 Services offered by a general insurance provider under the schemes of (a) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojana (previously named as Integrated Rural Development Programme);(b) Hut Insurance Scheme; (c) Tribal Insurance Scheme; (d) Group Personal Accident Policy for Self-Employed Women; (e)Janata Personal Accident Policy and Gramin Accident Policy; (f) premium collected on export credit insurance; (g) Agricultural Failed Well and Pumpset Insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substituted by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substituted by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).Nil
9971 Services offered by life insurance companies under the schemes of (a) Aam Aadmi Bima Yojana; (b) Janashree Bima Yojana; (c) Life micro-insurance products as per the approval of the Insurance Regulatory and Development Authority(IRDA), which have a maximum cover of Rs.50,000 (2 Rs.2 lakh replaced from 25 January 2018); (d) Pradhan Mantri Jeevan Jyoti Bima Yojana; (e) Varishtha Pension Bima Yojana; (f) Pradhan Mantri Vaya Vandan Yojana; and (g) Pradhan Mantri Jan Dhan Yojana. Nil
9971 Services rendered by means of reinsuring the insurance schemes that are mentioned in the exemption list (Serial no. 35/36/40 of Notification no. 12/2017) Nil
9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Center (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Center) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Center) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centers) Guidelines, 2015. Nil
9971 Services offered to individuals covered under the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948) by Coal Mines Provident Fund Organization. NIL
9971 Services provided to the members of the National Pension System (NPS) Trust by the organization for a certain administrative fee. NIL
9971 Services delivered by State Government, Central Government, and Union territories to their undertakings or Public Sector Undertakings(PSUs) by means of guaranteeing the loans availed by the entities mentioned above from financial institutions. NIL
9971 Other services related to finance and its related sectors. 18
9971 Services offered by means of collecting the contributions made under the Atal Pension Yojana. Nil
9971 Services offered by means of collecting the contributions that are made under the State Government- pension schemes. Nil
9971 Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil
9971 Services offered to the State Government, Central Government, and Union territory under an insurance scheme for which the State Government, Central Government, and Union territory pay the whole premium. Nil
9971 Services pertaining to life insurance offered or agreed to be rendered to the Coast Guard personnel by the Naval Group Insurance Fund under the Central Government-sponsored Group Insurance Schemes. Nil
9971 (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ÒoperatorÓ means a person, organization or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5% with No ITC taken
9971 Services provided by foreman of chit fund in relation to chit Explanation.- (a) 'chit' means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 12 - with ITC of input services
9971 Services offered in the form of transferring the rights of using any goods for any purpose, either for a given period or not. Same rate of GST and compensation cess as on supply of similar goods
9971 Services offered in the form of transferring rights in goods or of undivided share in goods without transferring the title of the things mentioned above. Same rate of GST and compensation cess as on supply of similar goods
9971 Services offered by means of leasing motor vehicles that are bought and leased before 1July 2017. 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
997111 Services offered in relation to Central banking. 18
997112 Services offered in relation to deposits. 18
997113 Services offered by means of credit-granting, which include stand-by commitment securities and guarantees. 18
997114 Services offered by means of financial leasing. 18
997119 Other types of financial services apart from pension, insurance, and investment banking. 18
997120 Services offered in relation to investment banking. 18
997131 Services offered in relation to pension. 18
997132 Services offered in relation to life insurance services, except for life reinsurance. 18
997133 Services rendered by way of providing health and accident insurance. 18
997134 Services offered in relation to insurance of motor vehicles. 18
997135 Services offered in relation to various type of transport insurance which include aviation, marine, aviation, and other modes of transport. 18
997136 Services offered in relation to travel insurance and freight insurance. 18
997137 Other services pertaining to insurance of property. 18
997139 Other services pertaining to non-life insurance, except for reinsurance solutions. 18
997141 Services offered in relation to life reinsurance. 18
997142 Services offered in relation to health and accident reinsurance. 18
997143 Services offered in relation to reinsurance of motor vehicles. 18
997144 Services offered in relation to reinsurance of aviation, marine, and other modes of transportation. 18
997145 Services offered in relation to reinsurance of freights (goods that are transported in bulk through air, vessel, train, and truck). 18
997146 Other services offered in relation to reinsurance of properties. 18
997149 Other services related to non-life reinsurance solutions, tools, consultations, analysis, etc. that are not mentioned in the columns above. 18
997151 Services offered in the form of investment banking which include corporate finance, mergers and acquisition (M&A), also known as consolidation of companies, and venture capital financing. 18
997152 Services offered in relation to brokerage and securities and commodities related to it, which also include commodity exchange. 18
997153 Services provided pertaining to management of portfolios, other than pension funds. 18
997154 Services offered in relation to custody and trust. 18
997155 Services offered in relation to financial market administration and governance. 18
997156 Services provided in relation to finance-related consultation offered by consultancies. 18
997157 Services offered in relation to Foreign exchange. 18
997158 Services offered pertaining to processing of financial transactions and house clearing. 18
997159 Other supporting services offered in relation to the financial sector. 18
997161 Services offered pertaining to insurance agencies and brokerage. 18
997162 Services offered pertaining to adjustments and insurance policies. 18
997163 Services provided in relation to Actuarial. 18
997164 Services offered by means of managing Pension funds. 18
997169 Other services offered in relation to pension, insurance, and auxiliary are not mentioned in the columns above. 18
997171 Services provided pertaining to holding equity in subsidiary companies. 18
997172 Services offered in terms of holding securities and other assets of trusts and funds and related financial entities. 18
9972 Services offered by means of giving-out residential dwellings or rent for using as a residence. Nil
9972 Services offered by an individual by means of - (a) conducting activities by way of religious ceremony; (b) renting religious areas or places that are specifically meant for general public, possessed or taken care of by a body having registration as a religious or charitable trust under Section 12AA of the Income Tax Act, 1961 or an institution or trust having registration under sub clause (v) of clause (23C) of Section 10 of the Income Tax Act or an authority or entity covered under clause (23BBA) of Section 10 of the Income Tax Act. This is on condition that, nothing listed under entry (b) of this exemption should be applicable to – (i) rooms given on rent which charge a tariff of Rs.1,000 or more every day; (ii) letting out open areas, community halls, premises, marriage halls, etc. on rent which charge a tariff of Rs.10,000 rupees or more every day; (iii) renting out shops or other business and commercial spaces which charge a tariff of Rs.10,000 or more every month. Nil
9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017 Nil
9972 (i) Services offered by the State Government, Central Government, and Union territory or any other local authority by means of leasing land to government entity or governmental authority. Nil
9972 (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sublease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil
997211 Services offered pertaining to leasing or renting of residential properties that are either leased or owned. 18
997212 Services offered pertaining to leasing or renting which include non-residential properties that are either leased or owned.18
997213 Services offered pertaining to trading of buildings. 18
997214 Services offered pertaining to trading of properties that are time-shared. 18
997215 Services offered pertaining to trading of sub-divided and unoccupied land. 18
997221 Services offered pertaining to management of property either on the basis of commission/fee or on a contractual basis. 18
997222 Services offered pertaining to sales building either on the basis of commission/fee basis or on a contractual basis. 18
997223 Services offered in relation to selling and purchasing of land either on the basis of commission/fee or on a contractual basis. 18
997224 Services offered in relation to appraisal of real estates on the basis of commission/fee or on a contractual basis. 18
9973 Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Nil
9973 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of license fee or spectrum user charges, as the case may be.Nil
9973 Other services offered in relation to renting or leasing with or without assistance of operators that are not mentioned in the columns given above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9973 Services offered to the Indian Railways by the Indian Railways Finance Corporation by means of leasing rolling stock assets which include coaches, locos, wagons, etc. Nil
9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil
9973 Services offered by means of transferring the right of using Intellectual Property (IP) permanently or temporarily or allowing to enjoy such properties with regard to goods, except software related to Information Technology. 12
9973 Services offered by way of leasing motor vehicles that are bought and leased before 1 July 2017. 65 percent of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
9973 (vii) Services offered by means of providing time charter of vessels for good transportation. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken
997311 Leasing or rental services concerning transport equipment including containers, with or without assistance of the operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997312 Services offered by way of renting or leasing of agricultural equipment and machinery, with or without assistance of the operator. Nil
997313 Services offered by way of renting or leasing of construction equipment and machinery, with or without assistance of the operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997314 Services offered by way of renting or leasing of office equipment and machinery, excluding computers, with or without the assistance of operators. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997315 Services offered by way of renting or leasing of computers with or without the assistance of operators. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997316 Services offered by way of renting or leasing of equipment meant for telecommunications with or without the assistance of operators. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
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