Bill Walton Womens Jersey  SAC (Services Accounting Codes) List & GST Rates on Services

SAC (Services Accounting Codes) List & GST Rates on Services

Buy Valium Colombia http://salentoreview.it/il-castello-che-galleggia-sullacqua/gallipoli- Buy Phentermine Online Uk Shipping SAC codes (Full form: Services Accounting Code) are codes issued by CBEC to uniformly classify each services under GST. Each service has a unique SAC. These SAC codes can be used in invoices created by you for the services you delivered.

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source In the following SAC code list, you will find all the SAC codes and applicable GST rates on them. This will help you know the right GST rate you should be charging in your invoices. For your ease we have also included a column named “Also Check” where you can check whether certain different SAC need to be used for your services. This SAC code list and GST on services list has been updated on 10th November 2017 after 23rd GST Council meeting.

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HeadingHSN CodeItem nameRate
9954995411Construction services of single dwelling or multi dewlling or multi-storied residential buildings18.00%
9954995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc18.00%
9954995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings18.00%
9954995414Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.18.00%
9954995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings12.00%
9954995416Construction Services of other buildings n.e.c12.00%
9954995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.18.00%
9954995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels18.00%
9954995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks18.00%
9954995423General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.18.00%
9954995424General construction services of local water & sewage pipelines, electricity and communication cables & related works18.00%
9954995425General construction services of mines and industrial plants18.00%
9954995426General Construction services of Power Plants and its related infrastructure18.00%
9954995427General construction services of outdoor sport and recreation facilities18.00%
9954995428General construction services of other civil engineering works n.e.c.18.00%
9954995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.18.00%
9954995431Demolition services18.00%
9954995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.18.00%
9954995433Excavating and earthmoving services18.00%
9954995434Water well drilling services and septic system installation services18.00%
9954995435Other site preparation services n.e.c18.00%
9954995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18.00%
9954995441Installation, assembly and erection services of prefabricated buildings18.00%
9954995442Installation, assembly and erection services of other prefabricated structures and constructions18.00%
9954995443Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)18.00%
9954995444Other assembly and erection services n.e.c.18.00%
9954995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18.00%
9954995451Pile driving and foundation services18.00%
9954995452Building framing & Roof Framing services18.00%
9954995453Roofing and waterproofing services18.00%
9954995454Concrete services18.00%
9954995455Structural steel erection services18.00%
9954995456Masonry services18.00%
9954995457Scaffolding services18.00%
9954995458Other special trade construction services n.e.c.18.00%
9954995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18.00%
9954995461Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.18.00%
9954995462Water plumbing and drain laying services18.00%
9954995463Heating, ventilation and air conditioning equipment installation services18.00%
9954995464Gas fitting installation services18.00%
9954995465Insulation services18.00%
9954995466Lift and escalator installation services18.00%
9954995468Other installation services n.e.c.18.00%
9954995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.18.00%
9954995471Glazing services18.00%
9954995472Plastering services18.00%
9954995473Painting services18.00%
9954995474Floor and wall tiling services18.00%
9954995475Other floor laying, wall covering and wall papering services18.00%
9954995476Joinery and carpentry services18.00%
9954995477Fencing and railing services18.00%
9954995478Other building completion and finishing services n.e.c.18.00%
9954995479Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.18.00%
9961996111Services provided for a fee/commission or contract basis on wholesale trade18.00%
9963996311Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc28.00%
9963996312Camp site services18.00%
9963996313Recreational and vacation camp services18.00%
9963996321Room or unit accommodation services for students in student residences18.00%
9963996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc18.00%
9963996329Other room or unit accommodation services n.e.c.18.00%
9963996331Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.18.00%
9963996332Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.12.00%
9963996333Services provided in Canteen and other similar establishments18.00%
9963996334Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.18.00%
9963996335Catering services in trains, flights etc.18.00%
9963996336Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators18.00%
9963996337Other contract food services18.00%
9963996339Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.18.00%
9964996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles18.00%
9964996412Taxi services including radio taxi & other similar services; 18.00%
9964996413Non-scheduled local bus and coach charter services18.00%
9964996414Other land transportation services of passengers.18.00%
9964996415Local water transport services of passengers by ferries, cruises etc18.00%
9964996416Sightseeing transportation services by rail, land, water & air18.00%
9964996419Other local transportation services of passengers n.e.c.18.00%
9964996421Long-distance transport services of passengers through Rail network by Railways, Metro etc18.00%
9964996422Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc18.00%
9964996423Taxi services including radio taxi & other similar services18.00%
9964996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc18.00%
9964996425Domestic/International Scheduled Air transport services of passengers18.00%
9964996426Domestic/international non-scheduled air transport services of Passengers18.00%
9964996427Space transport services of passengers18.00%
9964996429Other long-distance transportation services of passengers n.e.c.18.00%
9965996511Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.12.00%
9965996512Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc18.00%
9965996513Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline18.00%
9965996519Other land transport services of goods n.e.c.18.00%
9965996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc18.00%
9965996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels.18.00%
9965996531Air transport services of letters & parcels and other goods18.00%
9965996532Space transport services of freight18.00%
9966996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator18.00%
9966996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator18.00%
9966996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator18.00%
9966996609Rental services of other transport vehicles n.e.c. with or without operator18.00%
9967996711Container handling services18.00%
9967996712Customs House Agent services18.00%
9967996713Clearing and forwarding services18.00%
9967996719Other cargo and baggage handling services18.00%
9967996721Refrigerated storage services18.00%
9967996722Bulk liquid or gas storage services18.00%
9967996729Other storage and warehousing services18.00%
9967996731Railway pushing or towing services18.00%
9967996739Other supporting services for railway transport n.e.c.18.00%
9967996741Bus station services18.00%
9967996742Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.18.00%
9967996743Parking lot services18.00%
9967996744Towing services for commercial and private vehicles18.00%
9967996749Other supporting services for road transport n.e.c.18.00%
9967996751Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc18.00%
9967996752Pilotage and berthing services18.00%
9967996753Vessel salvage and refloating services18.00%
9967996759Other supporting services for water transport n.e.c.18.00%
9967996761Airport operation services (excl. cargo handling)18.00%
9967996762Air traffic control services18.00%
9967996763Other supporting services for air transport18.00%
9967996764Supporting services for space transport18.00%
9967996791Goods transport agency services for road transport5.00%
9967996792Goods transport agency services for other modes of transport5.00%
9967996793Other goods transport services 18.00%
9967996799Other supporting transport services n.e.c18.00%
9968996811Postal services including post office counter services, mail box rental services.18.00%
9968996812Courier services18.00%
9968996813Local delivery services18.00%
9968996819Other Delivery Services n.e.c18.00%
9969996911Electricity transmission services18.00%
9969996912Electricity distribution services18.00%
9969996913Gas distribution services18.00%
9969996921Water distribution services18.00%
9969996922Services involving distribution of steam, hot water and air conditioning supply etc.18.00%
9969996929Other similar services.18.00%
9971997111Central banking services18.00%
9971997112Deposit services18.00%
9971997113Credit-granting services including stand-by commitment, guarantees & securities18.00%
9971997114Financial leasing services18.00%
9971997119Other financial services (except investment banking, insurance services and pension services)18.00%
9971997120Investment banking services 18.00%
9971997131pension services18.00%
9971997132Life insurance services  (excluding reinsurance services)18.00%
9971997133Accident and health insurance services18.00%
9971997134Motor vehicle insurance services18.00%
9971997135Marine, aviation, and other transport insurance services18.00%
9971997136Freight insurance services & Travel insurance services18.00%
9971997137Other property insurance services18.00%
9971997139Other non-life insurance services (excluding reinsurance services)18.00%
9971997141Life reinsurance services18.00%
9971997142Accident and health reinsurance services18.00%
9971997143Motor vehicle reinsurance services18.00%
9971997144Marine, aviation and other transport reinsurance ser18.00%
9971997145services18.00%
9971997146Freight reinsurance services18.00%
9971997147Other property reinsurance services18.00%
9971997149Other non-life reinsurance services 18.00%
9971997151Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services18.00%
9971997152Brokerage and related securities and commodities services including commodity exchange services18.00%
9971997153Portfolio management services except pension funds18.00%
9971997154Trust and custody services18.00%
9971997155Services related to the administration of financial markets18.00%
9971997156Financial consultancy services18.00%
9971997157Foreign exchange services18.00%
9971997158Financial transactions processing and clearing house services18.00%
9971997159Other services auxiliary to financial services18.00%
9971997161Insurance brokerage and agency services18.00%
9971997162Insurance claims adjustment services18.00%
9971997163Actuarial services18.00%
9971997164Pension fund management services18.00%
9971997169Other services auxiliary to insurance and pensions 18.00%
9971997171Services of holding equity of subsidiary companies18.00%
9971997172Services of holding securities and other assets of trusts and funds and similar financial entities12.00%
9972997211Rental or leasing services involving own or leased residential property18.00%
9972997212Rental or leasing services involving own or leased non-residential property18.00%
9972997213Trade services of buildings18.00%
9972997214Trade services of time-share properties18.00%
9972997215Trade services of vacant and subdivided land18.00%
9972997221Property management services on a fee/commission basis or contract basis18.00%
9972997222Building sales on a fee/commission basis or contract basis18.00%
9972997223Land sales on a fee/commission basis or contract basis18.00%
9972997224Real estate appraisal services on a fee/commission basis or contract basis18.00%
9973997311Leasing or rental services concerning transport equipments including containers, with or without operator18.00%
9973997312Leasing or rental services concerning agricultural machinery and equipment with or without operator18.00%
9973997313Leasing or rental services concerning construction machinery and equipment with or without operator18.00%
9973997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operator18.00%
9973997315Leasing or rental services concerning computers with or without operators18.00%
9973997316Leasing or rental services concerning telecommunications equipment with or without operator18.00%
9973997319Leasing or rental services concerning other machinery and equipments with or without operator18.00%
9973997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )18.00%
9973997322Leasing or rental services concerning video tapes and disks (Home entertainment equipment )18.00%
9973997323Leasing or rental services concerning furniture and other household appliances18.00%
9973997324Leasing or rental services concerning pleasure and leisure equipment.18.00%
9973997325Leasing or rental services concerning household linen.18.00%
9973997326Leasing or rental services concerning textiles, clothing and footwear.18.00%
9973997327Leasing or rental services concerning do-it-yourself machinery and equipment18.00%
9973997329Leasing or rental services concerning other goods18.00%
9973997331Licensing services for the right to use computer software and databases.18.00%
9973997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.18.00%
9973997333Licensing services for the right to reproduce original art works18.00%
9973997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.18.00%
9973997335Licensing services for the right to use R&D products18.00%
9973997336Licensing services for the right to use trademarks and franchises18.00%
9973997337Licensing services for the right to use minerals including its exploration and evaluation18.00%
9973997338Licensing services for right to use other natural resources including telecommunication spectrum18.00%
9973997339Licensing services for the right to use other intellectual property products and other rescources n.e.c12.00%
9981998111Research and experimental development services in natural sciences18.00%
9981998112Research and experimental development services in engineering and technology18.00%
9981998113Research and experimental development services in medical sciences and pharmacy.18.00%
9981998114Research and experimental development services in agricultural sciences.18.00%
9981998121Research and experimental development services in social sciences.18.00%
9981998122Research and experimental development services in humanities18.00%
9981998130Interdisciplinary research and experimental development services.18.00%
9981998141Research and development originals in pharmaceuticals18.00%
9981998142Research and development originals in agriculture18.00%
9981998143Research and development originals in biotechnology18.00%
9981998144Research and development originals in computer related sciences18.00%
9981998145Research and development originals in other fields n.e.c.18.00%
9982998211Legal advisory and representation services concerning criminal law.18.00%
9982998212Legal advisory and representation services concerning other fields of law.18.00%
9982998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.12.00%
9982998214Legal documentation and certification services concerning other documents.18.00%
9982998215Arbitration and conciliation services18.00%
9982998216Other legal services n.e.c.18.00%
9982998221Financial auditing services18.00%
9982998222Accounting and bookkeeping services18.00%
9982998223Payroll services18.00%
9982998224Other similar services n.e.c18.00%
9982998231Corporate tax consulting and preparation services18.00%
9982998232Individual tax preparation and planning services18.00%
9982998240Insolvency and receivership services18.00%
9983998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.18.00%
9983998312Business consulting services including pubic relations services18.00%
9983998313Information technology (IT) consulting and support services18.00%
9983998314Information technology (IT) design and development services18.00%
9983998315Hosting and information technology (IT) infrastructure provisioning services18.00%
9983998316IT infrastructure and network management services18.00%
9983998319Other information technology services n.e.c18.00%
9983998321Architectural advisory services18.00%
9983998322Architectural services for residential building projects18.00%
9983998323Architectural services for non-residential building projects18.00%
9983998324Historical restoration architectural services18.00%
9983998325Urban planning services18.00%
9983998326Rural land planning services18.00%
9983998327Project site master planning services18.00%
9983998328Landscape architectural services and advisory services18.00%
9983998331Engineering advisory services18.00%
9983998332Engineering services for building projects12.00%
9983998333Engineering services for industrial and manufacturing projects18.00%
9983998334Engineering services for transportation projects18.00%
9983998335Engineering services for power projects18.00%
9983998336Engineering services for telecommunications and broadcasting projects18.00%
9983998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.18.00%
9983998338Engineering services for other projects n.e.c.18.00%
9983998339Project management services for construction projects18.00%
9983998341Geological and geophysical consulting services18.00%
9983998342Subsurface surveying services18.00%
9983998343Mineral exploration and evaluation18.00%
9983998344Surface surveying and map-making services18.00%
9983998345Weather forecasting and meteorological services18.00%
9983998346Technical testing and analysis services18.00%
9983998347Certification of ships, aircraft, dams, etc.18.00%
9983998348Certification and authentication of works of art18.00%
9983998349Other technical and scientific services n.e.c.18.00%
9983998351Veterinary services for pet animals18.00%
9983998352Veterinary services for livestock18.00%
9983998359Other veterinary services n.e.c.18.00%
9983998361Advertising Services18.00%
9983998362Purchase or sale of advertising space or time, on commission18.00%
9983998363Sale of advertising space in print media (except on commission)18.00%
9983998364Sale of TV and radio advertising time18.00%
9983998365Sale of Internet advertising space18.00%
9983998366Sale of other advertising space or time (except on commission)18.00%
9983998371Market research services18.00%
9983998372Public opinion polling services18.00%
9983998381Portrait photography services18.00%
9983998382Advertising and related photography services18.00%
9983998383Event photography and event videography services18.00%
9983998384Specialty photography services18.00%
9983998385Restoration and retouching services of photography18.00%
9983998386Photographic & videographic processing services18.00%
9983998387Other Photography & Videography and their processing services n.e.c.18.00%
9983998391Specialty design services including interior design, fashion design, industrial design and other specialty design services18.00%
9983998392Design originals18.00%
9983998393Scientific and technical consulting services18.00%
9983998394Original compilations of facts/information18.00%
9983998395Translation and interpretation services18.00%
9983998396Trademarks and franchises18.00%
9983998397Sponsorship Services & Brand Promotion Services18.00%
9983998399Other professional, technical and business services n.e.c.18.00%
9984998411Carrier services18.00%
9984998412Fixed telephony services18.00%
9984998413Mobile telecommunications services18.00%
9984998414Private network services18.00%
9984998415Data transmission services18.00%
9984998419Other telecommunications services including Fax services, Telex services n.e.c.18.00%
9984998421Internet backbone services18.00%
9984998422Internet access services in wired and wireless mode.18.00%
9984998423Fax, telephony over the Internet18.00%
9984998424Audio conferencing and video conferencing over the Internet18.00%
9984998429Other Internet telecommunications services n.e.c.18.00%
9984998431On-line text based information such as online books, newpapers, periodicals, directories etc18.00%
9984998432On-line audio content18.00%
9984998433On-line video content18.00%
9984998434Software downloads18.00%
9984998439Other on-line contents n.e.c.18.00%
9984998441News agency services to newspapers and periodicals18.00%
9984998442Services of independent journalists and press photographers18.00%
9984998443News agency services to audiovisual media18.00%
9984998451Library services18.00%
9984998452Operation services of public archives including digital archives18.00%
9984998453Operation services of historical archives including digital archives18.00%
9984998461Radio broadcast originals18.00%
9984998462Television broadcast originals18.00%
9984998463Radio channel programmes18.00%
9984998464Television channel programmes18.00%
9984998465Broadcasting services18.00%
9984998466Home programme distribution services18.00%
9985998511Executive/retained personnel search services18.00%
9985998512Permanent placement services, other than executive search services18.00%
9985998513Contract staffing services18.00%
9985998514Temporary staffing services18.00%
9985998515Long-term staffing (pay rolling) services18.00%
9985998516Temporary staffing-to-permanent placement services18.00%
9985998517Co-employment staffing services18.00%
9985998519Other employment & labour supply services n.e.c18.00%
9985998521Investigation services18.00%
9985998522Security consulting services18.00%
9985998523Security systems services18.00%
9985998524Armoured car services18.00%
9985998525Guard services18.00%
9985998526Training of guard dogs18.00%
9985998527Polygraph services18.00%
9985998528Fingerprinting services18.00%
9985998529Other security services n.e.c.18.00%
9985998531Disinfecting and exterminating services18.00%
9985998532Window cleaning services18.00%
9985998533General cleaning services18.00%
9985998534Specialized cleaning services for reservoirs and tanks18.00%
9985998535Sterilization of objects or premises (operating rooms)18.00%
9985998536Furnace and chimney cleaning services18.00%
9985998537Exterior cleaning of buildings of all types18.00%
9985998538Cleaning of transportation equipment18.00%
9985998539Other cleaning services n.e.c.18.00%
9985998540Packaging services of goods for others18.00%
9985998541Parcel packing and gift wrapping18.00%
9985998542Coin and currency packing services18.00%
9985998549Other packaging services n.e.c18.00%
9985998551Reservation services for transportation18.00%
9985998552Reservation services for accommodation, cruises and package tours18.00%
9985998553Reservation services for convention centres, congress centres and exhibition halls18.00%
9985998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services18.00%
9985998555Tour operator services18.00%
9985998556Tourist guide services18.00%
9985998557Tourism promotion and visitor information services18.00%
9985998559Other travel arrangement and related services n.e.c18.00%
9985998591Credit reporting & rating services18.00%
9985998592Collection agency services18.00%
9985998593Telephone-based support services18.00%
9985998594Combined office administrative services18.00%
9985998595Specialized office support services such as duplicating services, mailing services, document preparation etc18.00%
9985998596Events, Exhibitions, Conventions and trade shows organisation and assistance services18.00%
9985998597Landscape care and maintenance services18.00%
9985998598Other information services n.e.c.18.00%
9985998599Other support services n.e.c.18.00%
9986998611Support services to crop production18.00%
9986998612Animal husbandry services18.00%
9986998613Support services to hunting18.00%
9986998614Support services to forestry and logging18.00%
9986998615Support services to fishing18.00%
9986998619Other support services to agriculture, hunting, forestry and fishing18.00%
9986998621Support services to oil and gas extraction18.00%
9986998622Support services to other mining n.e.c.18.00%
9986998631Support services to electricity transmission and distribution18.00%
9986998632Support services to gas distribution18.00%
9986998633Support services to water distribution18.00%
9986998634Support services to Distribution services of steam, hot water and air-conditioning supply18.00%
9987998711Maintenance and repair services of fabricated metal products, except machinery and equipment.18.00%
9987998712Maintenance and repair services of office and accounting machinery18.00%
9987998713Maintenance and repair services of computers and peripheral equipment18.00%
9987998714Maintenance and repair services of transport machinery and equipment18.00%
9987998715Maintenance and repair services of electrical household appliances18.00%
9987998716Maintenance and repair services of telecommunication equipments and apparatus18.00%
9987998717Maintenance and repair services of commercial and industrial machinery.18.00%
9987998718Maintenance and repair services of elevators and escalators18.00%
9987998719Maintenance and repair services of other machinery and equipments18.00%
9987998721Repair services of footwear and leather goods18.00%
9987998722Repair services of watches, clocks and jewellery18.00%
9987998723Repair services of garments and household textiles18.00%
9987998724Repair services of furniture18.00%
9987998725Repair services of bicycles18.00%
9987998726Maintenance and repair services of musical instruments18.00%
9987998727Repair services for photographic equipment and cameras18.00%
9987998729Maintenance and repair services of other goods n.e.c.18.00%
9987998731Installation services of fabricated metal products, except machinery and equipment.18.00%
9987998732Installation services of industrial, manufacturing and service industry machinery and equipment.18.00%
9987998733Installation services of office and accounting machinery and computers18.00%
9987998734Installation services of radio, television and communications equipment and apparatus.18.00%
9987998735Installation services of professional medical machinery and equipment, and precision and optical instruments.18.00%
9987998736Installation services of electrical machinery and apparatus n.e.c.18.00%
9987998739Installation services of other goods n.e.c.18.00%
9988998811Meat processing services18.00%
9988998812Fish processing services18.00%
9988998813Fruit and vegetables processing services18.00%
9988998814Vegetable and animal oil and fat manufacturing services18.00%
9988998815Dairy product manufacturing services18.00%
9988998816Other food product manufacturing services18.00%
9988998817Prepared animal feeds manufacturing services18.00%
9988998818Beverage manufacturing services18.00%
9988998819Tobacco manufacturing services n.e.c.18.00%
9988998821Textile manufacturing services18.00%
9988998822Wearing apparel manufacturing services18.00%
9988998823Leather and leather product manufacturing services18.00%
9988998831Wood and wood product manufacturing services18.00%
9988998832Paper and paper product manufacturing services18.00%
9988998841Coke and refined petroleum product manufacturing services18.00%
9988998842Chemical product manufacturing services18.00%
9988998843Pharmaceutical product manufacturing services18.00%
9988998851Rubber and plastic product manufacturing services18.00%
9988998852Plastic product manufacturing services18.00%
9988998853Other non-metallic mineral product manufacturing services18.00%
9988998860Basic metal manufacturing services18.00%
9988998871Structural metal product, tank, reservoir and steam generator manufacturing services18.00%
9988998872Weapon and ammunition manufacturing services18.00%
9988998873Other fabricated metal product manufacturing and metal treatment services18.00%
9988998874Computer, electronic and optical product manufacturing services18.00%
9988998875Electrical equipment manufacturing services18.00%
9988998876General-purpose machinery manufacturing services n.e.c.18.00%
9988998877Special-purpose machinery manufacturing services18.00%
9988998881Motor vehicle and trailer manufacturing services18.00%
9988998882Other transport equipment manufacturing services18.00%
9988998891Furniture manufacturing services18.00%
9988998892Jewellery manufacturing services18.00%
9988998893Imitation jewellery manufacturing services18.00%
9988998894Musical instrument manufacturing services18.00%
9988998895Sports goods manufacturing services18.00%
9988998896Game and toy manufacturing services18.00%
9988998897Medical and dental instrument and supply manufacturing services18.00%
9988998898Other manufacturing services n.e.c.18.00%
9989998911Publishing, on a fee or contract basis18.00%
99899989Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer6.00%
99899989Other manufacturing services; publishing, printing and reproduction services; materials recovery services otherthan ervices by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer9.00%
9989998912Printing and reproduction services of recorded media, on a fee or contract basis18.00%
9989998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services18.00%
9989998931Iron and steel casting services18.00%
9989998932Non-ferrous metal casting services18.00%
9989998933Metal forging, pressing, stamping, roll forming and powder metallurgy services18.00%
9989998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis18.00%
9989998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis18.00%
9991999111Overall Government public services18.00%
9991999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.18.00%
9991999113Public administrative services related to the more efficient operation of business.18.00%
9991999119Other administrative services of the government n.e.c.18.00%
9991999121Public administrative services related to external affairs, diplomatic and consular services abroad.18.00%
9991999122Services related to foreign economic aid18.00%
9991999123Services related to foreign military aid18.00%
9991999124Military defence services18.00%
9991999125Civil defence services18.00%
9991999126Police and fire protection services18.00%
9991999127Public administrative services related to law courts18.00%
9991999128Administrative services related to the detention or rehabilitation of criminals.18.00%
9991999129Public administrative services related to other public order and safety affairs n.e.c.18.00%
9991999131Administrative services related to sickness, maternity or temporary disablement benefit schemes.18.00%
9991999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees18.00%
9991999133Administrative services related to unemployment compensation benefit schemes18.00%
9991999134Administrative services related to family and child allowance programmes18.00%
9992999210Pre-primary education services18.00%
9992999220Primary education services18.00%
9992999231Secondary education services, general18.00%
9992999232Secondary education services, technical and vocational.18.00%
9992999241Higher education services, general18.00%
9992999242Higher education services, technical18.00%
9992999243Higher education services, vocational18.00%
9992999249Other higher education services18.00%
9992999259Specialised education services 18.00%
9992999291Cultural education services18.00%
9992999292Sports and recreation education services18.00%
9992999293Commercial training and coaching services18.00%
9992999294Other education and training services n.e.c.18.00%
9992999295services involving conduct of examination for admission to educational institutions18.00%
9992999299Other Educational support services18.00%
9993999311Inpatient services18.00%
9993999312Medical and dental services18.00%
9993999313Childbirth and related services18.00%
9993999314Nursing and Physiotherapeutic services18.00%
9993999315Ambulance services18.00%
9993999316Medical Laboratory and Diagnostic-imaging services18.00%
9993999317Blood, sperm and organ bank services18.00%
9993999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.18.00%
9993999321Residential health-care services other than by hospitals18.00%
9993999322Residential care services for the elderly and persons with disabilities18.00%
9993999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse18.00%
9993999332Other social services with accommodation for children18.00%
9993999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse18.00%
9993999334Other social services with accommodation for adults18.00%
9993999341Vocational rehabilitation services18.00%
9993999349Other social services without accommodation for the elderly and disabled n.e.c.18.00%
9993999351Child day-care services18.00%
9993999352Guidance and counseling services n.e.c. related to children18.00%
9993999353Welfare services without accommodation18.00%
9993999359Other social services without accommodation n.e.c.18.00%
9994999411Sewerage and sewage treatment services18.00%
9994999412Septic tank emptying and cleaning services18.00%
9994999421Collection services of hazardous waste18.00%
9994999422Collection services of non-hazardous recyclable materials18.00%
9994999423General waste collection services, residential18.00%
9994999424General waste collection services, other n.e.c.18.00%
9994999431Waste preparation, consolidation and storage services18.00%
9994999432Hazardous waste treatment and disposal services18.00%
9994999433Non-hazardous waste treatment and disposal services18.00%
9994999441Site remediation and clean-up services18.00%
9994999442Containment, control and monitoring services and other site remediation services18.00%
9994999443Building remediation services18.00%
9994999449Other remediation services n.e.c.18.00%
9994999451Sweeping and snow removal services18.00%
9994999459Other sanitation services n.e.c.18.00%
9994999490Other environmental protection services n.e.c.18.00%
9995999511Services furnished by business and employers organizations18.00%
9995999512Services furnished by professional organizations18.00%
9995999520Services furnished by trade unions18.00%
9995999591Religious services18.00%
9995999592Services furnished by political organizations18.00%
9995999593Services furnished by human rights organizations18.00%
9995999594Cultural and recreational associations18.00%
9995999595Services furnished by environmental advocacy groups18.00%
9995999596Services provided by youth associations18.00%
9995999597Other civic and social organizations18.00%
9995999598Home owners associations18.00%
9995999599Services provided by other membership organizations n.e.c.18.00%
9996999611Sound recording services18.00%
9996999612Motion picture, videotape, television and radio programme production services18.00%
9996999613Audiovisual post-production services18.00%
9996999614Motion picture, videotape and television programme distribution services18.00%
9996999615Motion picture projection services18.00%
9996999621Performing arts event promotion and organization services18.00%
9996999622Performing arts event production and presentation services18.00%
9996999623Performing arts facility operation services18.00%
9996999629Other performing arts and live entertainment services n.e.c.18.00%
9996999631Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc18.00%
9996999632Services of authors, composers, sculptors and other artists, except performing artists18.00%
9996999633Original works of authors, composers and other artists except performing artists, painters and sculptors18.00%
9996999641Museum and preservation services of historical sites and buildings18.00%
9996999642Botanical, zoological and nature reserve services18.00%
9996999651Sports and recreational sports event promotion and organization services18.00%
9996999652Sports and recreational sports facility operation services18.00%
9996999659Other sports and recreational sports services n.e.c.18.00%
9996999661Services of athletes18.00%
9996999662Support services related to sports and recreation18.00%
9996999691Amusement park and similar attraction services18.00%
9996999692Gambling and betting services including similar online services18.00%
9996999693Coin-operated amusement machine services18.00%
9996999694Lottery services18.00%
9996999699Other recreation and amusement services n.e.c.18.00%
9997999711Coin-operated laundry services18.00%
9997999712Dry-cleaning services (including fur product cleaning services)18.00%
9997999713Other textile cleaning services18.00%
9997999714Pressing services18.00%
9997999715Dyeing and colouring services18.00%
9997999719Other washing, cleaning and dyeing services n.e.c18.00%
9997999721Hairdressing and barbers services5.00%
9997999722Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services18.00%
9997999723Physical well-being services including health club & fitness centre18.00%
9997999729Other beauty treatment services n.e.c.18.00%
9997999731Cemeteries and cremation services18.00%
9997999732Undertaking services18.00%
9997999791Services involving commercial use or exploitation of any event18.00%
9997999792Agreeing to do an act18.00%
9997999793Agreeing to refrain from doing an act18.00%
9997999794Agreeing to tolerate an act18.00%
9997999795Conduct of religious ceremonies/rituals by persons18.00%
9997999799Other services n.e.c.18.00%

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