GST HSN Code List for Services (SAC)

The HSN stands for Harmonized System of Nomenclature. The HSN system which was developed by the World Customs Organization (WCO) with an intention to classify goods all over the World. You can see below the complete list of hsn codes in GST in India for Services. Also, click to see the HSN codes of Goods in India.

Similarly, HSN is the six-digit uniform code which classifies 5,000+ products and is acceptable worldwide. HSN is applicable under GST in India to classify the products and levy tax on it.

What is SAC Code?

SAC code is a similar concept like HSN. The full form of SAC code is Service Accounting Codes. It is is a unique code provided for recognition, measurement, and taxation of services in India under the GST system.

image for gst hsn code for services

List of HSN Codes in GST for Service Accounting Codes [SAC]

Below is the list of all service accounting codes in GST. You may refer GST Rate list for services to know the current GST Rate for the particular service.

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99541 – Construction services of buildings

Service Code (HSN Tariff)Service Description
(2)(3)
995411Construction services of single dwelling or multi dwelling or multi- storied residential buildings
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
995414Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416Construction services of other buildings nowhere else classified
995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling This is the template text that will be pasted at your cursor location.of the buildings covered above

99542 – General construction services of civil engineering works

Service Code (HSN Tariff)Service Description
(2)(3)
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423General 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
995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
995425General construction services of mines and industrial plants
995426General Construction services of Power Plants and its related infrastructure
995427General construction services of outdoor sport and recreation facilities
995428General construction services of other civil engineering works nowhere else classified
995429Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above

99543 – Site preparation services

Service Code (HSN Tariff)Service Description
(1)(2)
995431Demolition services
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
995433Excavating and earthmoving services
995434Water well drilling services and septic system installation services
995435Other site preparation services nowhere else classified
995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99544 – Assembly and erection of prefabricated constructions

Service Code (HSN Tariff)Service Description
(1)(2)
995441Installation, assembly and erection services of prefabricated buildings
995442Installation, assembly and  erection services  of  other prefabricated structures and constructions
995443Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995444Other assembly and erection services nowhere else classified
995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99545 – Special trade construction services

Service Code (HSN Tariff)Service Description
(1)(2)
995451Pile driving and foundation services
995452Building framing and roof framing services
995453Roofing and waterproofing services
995454Concrete services
995455Structural steel erection services
995456Masonry services
995457Scaffolding services
995458Other special trade construction services nowhere else classified
995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99546 – Installation services

Service Code (HSN Tariff)Service Description
(1)(2)
995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
995462Water plumbing and drain laying services
995463Heating, ventilation and air conditioning equipment installation services
995464Gas fitting installation services
995465Insulation services
995466Lift and escalator installation services
995468Other installation services nowhere else classified
995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above

99547- Building completion and finishing services

Service Code (HSN Tariff)Service Description
(1)(2)
995471Glazing services
995472Plastering services
995473Painting services
995474Floor and wall tiling services
995475Other floor laying, wall covering and wall papering services
995476Joinery and carpentry services
995477Fencing and railing services
995478Other   building   completion   and   finishing   services   nowhere   else classified
995479Services   involving   repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above

Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

9961 – Services in wholesale trade

Service Code (HSN Tariff)Service Description
(1)(2)
996111Services provided for a fee or commission or on contract basis on wholesale trade

9962 – Services in retail trade

Service Code (HSN Tariff)Service Description
(1)(2)
996211Services provided for a fee or commission or on contract basis on retail trade

9963 – Accommodation, food and beverage services

99631 -Accommodation services

Service Code (HSN Tariff)Service Description
(1)(2)
996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
996312Camp site services
996313Recreational and vacation camp services

99632 – Other accommodation services

Service Code (HSN Tariff)Service Description
(1)(2)
996321Room   or   unit   accommodation   services   for   students   in   student residences
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
996329Other room or unit accommodation services nowhere else classified

99633 – Food, edible preparations, alcoholic and non-alcoholic beverages serving services

Service Code (HSN Tariff)Service Description
(1)(2)
996331Services  provided  by  restaurants,  cafes  and  similar  eating  facilities including takeaway services, room services and door delivery of food
996332Services  provided  by  Hotels,  Inn,  Guest  House,  Club  and  the  like including room services, takeaway services and door delivery of food
996333Services provided in canteen and other similar establishments
996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
996335Catering services in trains, flights and the like
996336Preparation or supply services of food, edible preparations, alcoholic and  non-alcoholic  beverages  to  airlines  and  other  transportation operators
996337Other contract food services
996339Other    food,    edible   preparations,    alcoholic    and    non-alcoholic beverages serving services nowhere else classified

9964 – Passenger transport services

Service Code (HSN Tariff)Service Description
(1)(2)
996411Local  land  transport  services  of  passengers  by  railways,  metro, monorail,  bus,  tramway,  autos,  three  wheelers,  scooters  and  other motor vehicles
996412Taxi services including radio taxi and other similar services
996413Non-scheduled local bus and coach charter services
996414Other land transportation services of passengers
996415Local  water  transport  services  of  passengers  by  ferries,  cruises  and the like
996416Sightseeing transportation services by rail, land, water and air
996419Other   local   transportation   services   of   passengers   nowhere   else classified

99642 – Long-distance transport services of passengers

Service Code (HSN Tariff)Service Description
(1)(2)
996421Long-distance  transport  services  of  passengers through  rail  network by railways, metro and the like
996422Long-distance transport services of passengers through road by bus, car,  non-scheduled  long  distance   bus  and  coach  services,  stage carriage and the like
996423Taxi services including radio taxi and other similar services
996424Coastal   and   transoceanic   (overseas)   water   transport   services   of passengers by Ferries, Cruise Ships and the like
996425Domestic/ international scheduled air transport services of passengers
996426Domestic/   international   non-scheduled   air   transport   services   of passengers
996427Space transport services of passengers
996429Other  long-distance  transportation  services  of  passengers  nowhere else classified

9965 – Goods Transport Services

Land transport services of Goods

Service Code (HSN Tariff)Service Description
(1)(2)
996511Road  transport  services  of  Goods  including  letters,  parcels,  live animals,  household  and  office  furniture,  containers  and  the  like  by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
996512Railway  transport  services  of  Goods  including  letters,  parcels,  live animals, household and office furniture, intermodal  containers, bulk cargo and the like
996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
996519Other land transport services of goods nowhere else classified

99652 – Water transport services of goods

Service Code (HSN Tariff)Service Description
(1)(2)
996521Coastal and transoceanic (overseas) water transport services of goods by  refrigerator  vessels,  tankers,  bulk  cargo  vessels,  container  ships and the like
996522Inland  water  transport  services  of  goods  by  refrigerator  vessels, tankers and other vessels

99653 – Air and space transport services of goods

Service Code (HSN Tariff)Service Description
(1)(2)
996531Air transport services of letters and parcels and other goods
996532Space transport services of freight

99660 – Rental services of transport vehicles with or without operators

Service Code (HSN Tariff)Service Description
(1)(2)
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
996602Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
996603Rental   services   of   aircraft   including   passenger   aircrafts,   freight aircrafts and the like with or without operator
996609Rental  services  of  other  transport  vehicles  nowhere  else  classified with or without operator

9967 – Supporting services in transport

Cargo handling services

Service Code (HSN Tariff)Service Description
(1)(2)
996711Container handling services
996712Customs house agent services
996713Clearing and forwarding services
996719Other cargo and baggage handling services

99672 – Storage and warehousing services

Service Code (HSN Tariff)Service Description
(1)(2)
996721Refrigerated storage services
996722Bulk liquid or gas storage services
996729Other storage and warehousing services

99673 – Supporting services for railway transport

Service Code (HSN Tariff)Service Description
(1)(2)
996731Railway pushing or towing services
996739Other   supporting   services   for   railway   transport   nowhere   else classified

99674 – Supporting services for road transport

Service Code (HSN Tariff)Service Description
(1)(2)
996741Bus station services
996742Operation    services    of     national     highways,     state     highways, expressways, roads and streets; bridges and tunnel operation services
996743Parking lot services
996744Towing services for commercial and private vehicles
996749Other supporting services for road transport nowhere else classified

99675 – Supporting services for water transport (coastal, transoceanic and inland waterways)

Service Code (HSN Tariff)Service Description
(1)(2)
996751Port  and  waterway  operation  services  (excluding  cargo  handling) such  as  operation  services  of  ports,  docks,  light  houses,  light  ships and the like
996752Pilotage and berthing services
996753Vessel salvage and refloating services
996759Other supporting services for water transport nowhere else classified

99676 – Supporting services for air or space transport

Service Code (HSN Tariff)Service Description
(1)(2)
996761Airport operation services (excluding cargo handling)
996762Air traffic control services
996763Other supporting services for air transport
996764Supporting services for space transport

99679 – Other supporting transport services

Service Code (HSN Tariff)Service Description
(1)(2)
996791Goods transport agency services for road transport
996792Goods transport agency services for other modes of transport
996793Other goods transport services
996799Other supporting transport services nowhere else classified

9968 – Postal and courier services

Service Code (HSN Tariff)Service Description
(1)(2)
996811Postal services including post office counter services, mail box rental services
996812Courier services
996813Local delivery services
996819Other Delivery Services nowhere else classified

99691 – Electricity and gas distribution services

Service Code (HSN Tariff)Service Description
996911Electricity transmission services
996912Electricity distribution services
996913Gas distribution services

99692 – Water distribution and other services

Service Code (HSN Tariff)Service Description
(1)(2)
996921Water distribution services
996922Services   involving   distribution   of   steam,   hot   water   and   air conditioning supply and the like
996929Other similar services

99711 – Financial services (except investment banking, insurance services and pension services)

Service Code (HSN Tariff)Service Description
(1)(2)
997111Central banking services
997112Deposit services
997113Credit-granting services including stand-by commitment, guarantees and securities
997114Financial leasing services
997119Other   financial   services   (except   investment   banking,   insurance services and pension services)
997120Investment banking services

99713 -Insurance and pension services (excluding reinsurance services)

Service Code (HSN Tariff)Service Description
(1)(2)
997131pension services
997132Life insurance services  (excluding reinsurance services)
997133Accident and health insurance services
997134Motor vehicle insurance services
997135Marine, aviation, and other transport insurance services
997136Freight insurance services and travel insurance services
997137Other property insurance services
997139Other non-life insurance services (excluding reinsurance services)

99714 – Reinsurance services

Service Code (HSN Tariff)Service Description
(1)(2)
997141Life reinsurance services
997142Accident and health reinsurance services
997143Motor vehicle reinsurance services
997144Marine, aviation and other transport reinsurance services
997145Freight reinsurance services
997146Other property reinsurance services
997149Other non-life reinsurance services

99715 – Services auxiliary to financial services (other than to insurance and pensions)

Service Code (HSN Tariff)Service Description
(1)(2)
997151Services   related   to   investment   banking   such   as   mergers   and acquisition services, corporate finance and venture capital services
997152Brokerage and related securities and commodities services including commodity exchange services
997153Portfolio management services except pension funds
997154Trust and custody services
997155Services related to the administration of financial markets
997156Financial consultancy services
997157Foreign exchange services
997158Financial transactions processing and clearing house services
997159Other services auxiliary to financial services

99716 -Services auxiliary to insurance and pensions

Service Code (HSN Tariff)Service Description
(1)(2)
997161Services auxiliary to insurance and pensions
997162Insurance claims adjustment services
997163Actuarial services
997164Pension fund management services
997169Other services auxiliary to insurance and pensions

99717 – Services of holding financial assets

Service Code (HSN Tariff)Service Description
(1)(2)
997171Services of holding equity of subsidiary companies
997172Services of holding securities and other assets of trusts and funds and similar financial entities

99721 – Real estate services involving owned or leased property

Service Code (HSN Tariff)Service Description
(1)(2)
997211Rental   or   leasing   services   involving   own   or   leased   residential property
997212Rental  or  leasing  services  involving  own  or  leased  non-residential property
997213Trade services of buildings
997214Trade services of time-share properties
997215Trade services of vacant and subdivided land

99722 – Real estate services on a fee or commission basis or on contract basis

Service Code (HSN Tariff)Service Description
(1)(2)
997221Property  management  services  on  a  fee  or  commission  basis  or  on contract basis
997222Building sales on a fee or commission basis or on contract basis
997223Land sales on a fee or commission basis or on contract basis
997224Real  estate  appraisal  services  on  a  fee  or  commission  basis  or  on contract basis

99731 – Leasing or rental services concerning machinery and equipment with or without operator

Service Code (HSN Tariff)Service Description
(1)(2)
997311Leasing or rental services concerning transport equipments including containers, with or without operator
997312Leasing  or  rental  services  concerning  agricultural  machinery  and equipment with or without operator
997313Leasing  or  rental  services  concerning  construction  machinery  and equipment with or without operator
997314Leasing   or    rental    services    concerning   office   machinery   and equipment (except computers) with or without operator
997315Leasing  or  rental  services  concerning  computers  with  or  without operators
997316Leasing or rental services concerning telecommunications equipment with or without operator
997319Leasing    or    rental    services    concerning    other    machinery    and equipments with or without operator

99732 – Leasing or rental services concerning other goods

Service Code (HSN Tariff)Service Description
(1)(2)
997321Leasing   or   rental   services   concerning   televisions,   radios,   video cassette  recorders,  projectors,  audio  systems  and  related  equipment and accessories (home entertainment equipment )
997322Leasing  or  rental  services  concerning  video  tapes  and  disks  (home entertainment equipment )
997323Leasing or rental  services concerning furniture and  other  household appliances
997324Leasing or rental services concerning pleasure and leisure equipment
997325Leasing or rental services concerning household linen
997326Leasing or rental services concerning textiles, clothing and footwear
997327Leasing  or  rental  services  concerning  do-it-yourself  machinery  and equipment
997329Leasing or rental services concerning other goods

99733 – Licensing services for the right to use intellectual property and similar products

Service Code (HSN Tariff)Service Description
(1)(2)
997331Licensing   services   for   the   right   to   use   computer   software   and databases
997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
997333Licensing services for the right to reproduce original art works
997334Licensing  services  for  the  right  to  reprint  and  copy  manuscripts, books, journals and periodicals
997335Licensing  services  for  the  right  to  use  research  and  development products
997336Licensing services for the right to use trademarks and franchises
997337Licensing   services   for   the   right   to   use   minerals   including   its exploration and evaluation
997338Licensing services for right to use other  natural resources including telecommunication spectrum
997339Licensing  services  for  the  right  to  use  other  intellectual  property products and other resources nowhere else classified

99811 – Research and experimental development services in natural sciences and engineering

Service Code (HSN Tariff)Service Description
(1)(2)
998111Research and experimental development services in natural sciences
998112Research and experimental development services in engineering and technology
998113Research and experimental development services in medical sciences and pharmacy
998114Research   and   experimental   development   services   in   agricultural sciences

99812 – Research and experimental development services in social sciences and humanities

Service Code (HSN Tariff)Service Description
(1)(2)
998121Research and experimental development services in social sciences
998122Research and experimental development services in humanities
998130Interdisciplinary research and experimental development services

99814 – Research and development originals

Service Code (HSN Tariff)Service Description
(1)(2)
998141Research and development originals in pharmaceuticals
998142Research and development originals in agriculture
998143Research and development originals in biotechnology
998144Research and development originals in computer related sciences
998145Research  and  development  originals  in  other  fields  nowhere  else classified
Service Code (HSN Tariff)Service Description
(1)(2)
998211Legal advisory and representation services concerning criminal law
998212Legal advisory and representation services concerning other fields of law
998213Legal  documentation  and  certification  services  concerning  patents, copyrights and other intellectual property rights
998214Legal   documentation   and   certification   services   concerning   other documents
998215Arbitration and conciliation services
998216Other legal services nowhere else classified

99822 – Accounting, auditing and bookkeeping services

Service Code (HSN Tariff)Service Description
(1)(2)
998221Financial auditing services
998222Accounting and bookkeeping services
998223Payroll services
998224Other similar services nowhere else classified

99823 – Tax consultancy and preparation services

Service Code (HSN Tariff)Service Description
(1)(2)
998231Corporate tax consulting and preparation services
998232Individual tax preparation and planning services
998240Insolvency and receivership services

99831 – Management consulting and management services; information technology services

Service Code (HSN Tariff)Service Description
(1)(2)
998311Management    consulting    and    management    services    including financial,   strategic,   human   resources,   marketing,   operations   and supply chain management
998312Business consulting services including public relations services
998313Information technology consulting and support services
998314Information technology design and development services
998315Hosting   and   information   technology   infrastructure   provisioning services
998316Information   technology   infrastructure   and   network   management services
998319Other information technology services nowhere else classified

99832 – Architectural services, urban and land planning and landscape architectural services

Service Code (HSN Tariff)Service Description
(1)(2)
998321Architectural advisory services
998322Architectural services for residential building projects
998323Architectural services for non-residential building projects
998324Historical restoration architectural services
998325Urban planning services
998326Rural land planning services
998327Project site master planning services
998328Landscape architectural services and advisory services

99833 – Engineering services

Service Code (HSN Tariff)Service Description
(1)(2)
998331Engineering advisory services
998332Engineering services for building projects
998333Engineering services for industrial and manufacturing projects
998334Engineering services for transportation projects
998335Engineering services for power projects
998336Engineering   services   for   telecommunications   and   broadcasting projects
998337Engineering services for waste management projects (hazardous andnon-hazardous), for water, sewerage and drainage projects
998338Engineering services for other projects nowhere else classified
998339Project management services for construction projects

99834 – Scientific and other technical services

Service Code (HSN Tariff)Service Description
(1)(2)
998341Geological and geophysical consulting services
998342Subsurface surveying services
998343Mineral exploration and evaluation
998344Surface surveying and map-making services
998345Weather forecasting and meteorological services
998346Technical testing and analysis services
998347Certification of ships, aircraft, dams, and the like
998348Certification and authentication of works of art
998349Other technical and scientific services nowhere else classified

99835 – Veterinary services

Service Code (HSN Tariff)Service Description
(1)(2)
998351Veterinary services for pet animals
998352Veterinary services for livestock
998359Other veterinary services nowhere else classified

99836 – Advertising services and provision of advertising space or time

Service Code (HSN Tariff)Service Description
(1)(2)
998361Advertising Services
998362Purchase or sale of advertising space or time, on commission
998363Sale of advertising space in print media (except on commission)
998364Sale of television and radio advertising time
998365Sale of internet advertising space
998366Sale of other advertising space or time (except on commission)

99837 – Market research and public opinion polling services

Service Code (HSN Tariff)Service Description
(1)(2)
998371Market research services
998372Public opinion polling services

99838 – Photography and videography and their processing services

Service Code (HSN Tariff)Service Description
(1)(2)
998381Portrait photography services
998382Advertising and related photography services
998383Event photography and event videography services
998384Specialty photography services
998385Restoration and retouching services of photography
998386Photographic and videographic processing services
998387Other  photography  and  videography  and  their  processing  services nowhere else classified

99839 – Other professional, technical and business services

Service Code (HSN Tariff)Service Description
(1)(2)
998391Specialty  design  services  including  interior  design,  fashion  design, industrial design and other specialty design services
998392Design originals
998393Scientific and technical consulting services
998394Original compilations of facts or information
998395Translation and interpretation services
998396Trademarks and franchises
998397Sponsorship services and brand promotion services
998399Other  professional,  technical  and  business  services  nowhere  else classified

99841 – Telephony and other telecommunications services

Service Code (HSN Tariff)Service Description
(1)(2)
998411Carrier services
998412Fixed telephony services
998413Mobile telecommunications services
998414Private network services
998415Data transmission services
998419Other   telecommunications   services   including   fax   services,   telex services nowhere else classified

99842 – Internet telecommunications services

Service Code (HSN Tariff)Service Description
(1)(2)
998421Internet backbone services
998422Internet access services in wired and wireless mode
998423Fax, telephony over the internet
998424Audio conferencing and video conferencing over the internet
998429Other internet telecommunications services nowhere else classified

99843- On-line content services

Service Code (HSN Tariff)Service Description
(1)(2)
998431On-line  text  based  information  such  as  online  books,  newspapers, periodicals, directories and the like
998432On-line audio content
998433On-line video content
998434Software downloads
998439Other on-line contents nowhere else classified

99844- News agency services

Service Code (HSN Tariff)Service Description
(1)(2)
998441News agency services to newspapers and periodicals
998442Services of independent journalists and press photographers
998443News agency services to audiovisual media

99845 – Library and archive services

Service Code (HSN Tariff)Service Description
(1)(2)
998451Library services
998452Operation services of public archives including digital archives
998453Operation services of historical archives including digital archives

99846 – Broadcasting, programming and programme distribution services

Service Code (HSN Tariff)Service Description
(1)(2)
998461Radio broadcast originals
998462Television broadcast originals
998463Radio channel programmes
998464Television channel programmes
998465Broadcasting services
998466Home programme distribution services

99851 – Employment services including personnel search, referral service and labour supply service

Service Code (HSN Tariff)Service Description
(1)(2)
998511Executive or retained personnel search services
998512Permanent placement services, other than executive search services
998513Contract staffing services
998514Temporary staffing services
998515Long-term staffing (pay rolling) services
998516Temporary staffing-to-permanent placement services
998517Co-employment staffing services
998519Other employment and labour supply services nowhere else classified

99852- Investigation and security services

Service Code (HSN Tariff)Service Description
(1)(2)
998521Investigation services
998522Security consulting services
998523Security systems services
998524Armoured car services
998525Guard services
998526Training of guard dogs
998527Polygraph services
998528Fingerprinting services
998529Other security services nowhere else classified

99853 – Cleaning services

Service Code (HSN Tariff)Service Description
(1)(2)
998531Disinfecting and exterminating services
998532Window cleaning services
998533General cleaning services
998534Specialised cleaning services for reservoirs and tanks
998535Sterilisation of objects or premises (operating rooms)
998536Furnace and chimney cleaning services
998537Exterior cleaning of buildings of all types
998538Cleaning of transportation equipment
998539Other cleaning services nowhere else classified

99854- Packaging services

Service Code (HSN Tariff)Service Description
(1)(2)
998540Packaging services of goods for others
998541Parcel packing and gift wrapping
998542Coin and currency packing services
998549Other packaging services nowhere else classified

99855 – Travel arrangement, tour operator and related services

Service Code (HSN Tariff)Service Description
(1)(2)
998551Reservation services for transportation
998552Reservation services for accommodation, cruises and package tours
998553Reservation  services  for  convention  centres,  congress  centres  and exhibition halls
998554Reservation  services  for  event  tickets,  cinema  halls,  entertainment and recreational services and other reservation services
998555Tour operator services
998556Tourist guide services
998557Tourism promotion and visitor information services
998559Other travel arrangement and related services nowhere else classified

99859 – Other support services

Service Code (HSN Tariff)Service Description
(1)(2)
998591Credit reporting and rating services
998592Collection agency services
998593Telephone-based support services
998594Combined office administrative services
998595Specialised  office  support  services  such  as  duplicating  services, mailing services, document preparation and the like
998596Events,  exhibitions,  conventions  and  trade  shows  organisation  and assistance services
998597Landscape care and maintenance services
998598Other information services nowhere else classified
998599Other support services nowhere else classified

99861- Support services to agriculture, hunting, forestry and fishing

Service Code (HSN Tariff)Service Description
(1)(2)
998611Support services to crop production
998612Animal husbandry services
998613Support services to hunting
998614Support services to forestry and logging
998615Support services to fishing
998619Other support services to agriculture, hunting, forestry and fishing

99862 – Support services to mining

998621Support services to oil and gas extraction
998622Support services to other mining nowhere else classified

99863 – Support services to electricity, gas and water distribution

998631Support services to electricity transmission and distribution
998632Support services to gas distribution
998633Support services to water distribution
998634Support services to distribution services of steam, hot water and air-
conditioning supply

99871 – Maintenance and repair services of fabricated metal products, machinery and equipment

Service Code (HSN Tariff)Service Description
(1)(2)
998711Maintenance and repair services of fabricated metal products, except machinery and equipment
998712Maintenance and repair services of office and accounting machinery
998713Maintenance   and   repair   services   of   computers   and   peripheral equipment
998714Maintenance   and   repair   services   of   transport   machinery   and equipment
998715Maintenance and repair services of electrical household appliances
998716Maintenance  and  repair  services  of  telecommunication  equipments and apparatus
998717Maintenance   and   repair   services   of   commercial   and   industrial
machinery
998718Maintenance and repair services of elevators and escalators
998719Maintenance and repair services of other machinery and equipments

99872 – Repair services of other goods

Service Code (HSN Tariff)Service Description
(1)(2)
998721Repair services of footwear and leather goods
998722Repair services of watches, clocks and jewellery
998723Repair services of garments and household textiles
998724Repair services of furniture
998725Repair services of bicycles
998726Maintenance and repair services of musical instruments
998727Repair services for photographic equipment and cameras
998729Maintenance   and   repair   services   of   other   goods   nowhere   else classified

99873 – Installation services (other than construction)

Service Code (HSN Tariff)Service Description
(1)(2)
998731Installation  services  of  fabricated  metal  products,  except  machinery and equipment
998732Installation services of industrial, manufacturing and service industry machinery and equipment
998733Installation   services   of   office   and   accounting   machinery   and computers
998734Installation    services    of    radio,   television   and   communications equipment and apparatus
998735Installation    services    of    professional    medical    machinery    and equipment, and precision and optical instruments
998736Installation  services  of  electrical  machinery  and  apparatus  nowhere else classified
998739Installation services of other goods nowhere else classified

99881 – Food, beverage and tobacco manufacturing services

Service Code (HSN Tariff)Service Description
(1)(2)
998811Meat processing services
998812Fish processing services
998813Fruit and vegetables processing services
998814Vegetable and animal oil and fat manufacturing services
998815Dairy product manufacturing services
998816Other food product manufacturing services
998817Prepared animal feeds manufacturing services
998818Beverage manufacturing services
998819Tobacco manufacturing services nowhere else classified

99882 – Textile, wearing apparel and leather manufacturing services

998821Textile manufacturing services
998822Wearing apparel manufacturing services
998823Leather and leather product manufacturing services

99883 – Wood and paper manufacturing services

998831Wood and wood product manufacturing services
998832Paper and paper product manufacturing services

99884 – Petroleum, chemical and pharmaceutical product manufacturing services

998841Coke and refined petroleum product manufacturing services
998842Chemical product manufacturing services
998843Pharmaceutical product manufacturing services

99885- Rubber, plastic and other non-metallic mineral product manufacturing service

998851Rubber and plastic product manufacturing services
998852Plastic product manufacturing services
998853Other non-metallic mineral product manufacturing services
998860Basic metal manufacturing services

99887- Fabricated metal product, machinery and equipment manufacturing services

Service Code (HSN Tariff)Service Description
(1)(2)
998871Structural   metal   product,   tank,   reservoir   and   steam   generator manufacturing services
998872Weapon and ammunition manufacturing services
998873Other  fabricated  metal  product  manufacturing  and  metal  treatment services
998874Computer, electronic and optical product manufacturing services
998875Electrical equipment manufacturing services
998876General-purpose  machinery   manufacturing  services  nowhere  else classified
998877Special-purpose machinery manufacturing services

99888 – Transport equipment manufacturing services

998881Motor vehicle and trailer manufacturing services
998882Other transport equipment manufacturing services

99889- Other manufacturing services

Service Code (HSN Tariff)Service Description
(1)(2)
998891Furniture manufacturing services
998892Jewellery manufacturing services
998893Imitation jewellery manufacturing services
998894Musical instrument manufacturing services
998895Sports goods manufacturing services
998896Game and toy manufacturing services
998897Medical and dental instrument and supply manufacturing services
998898Other manufacturing services nowhere else classified
998911Publishing, on a fee or contract basis
998912Printing  and  reproduction  services  of  recorded  media,  on  a  fee  or contract basis
998920Moulding,    pressing,    stamping,    extruding    and    similar    plastic manufacturing services
998931Iron and steel casting services
998932Non-ferrous metal casting services
998933Metal   forging,   pressing,   stamping,   roll   forming   and   powder metallurgy services
998941Metal  waste  and  scrap  recovery  (recycling)  services,  on  a  fee  or contract basis
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

99911 – Administrative services of the government

Service Code (HSN Tariff)Service Description
(1)(2)
999111Overall Government public services
999112Public administrative services related to the provision of educational, health   care,  cultural   and  other   social   services,   excluding  social security service
999113Public administrative services related to the more efficient operation of business
999119Other   administrative   services   of   the   government   nowhere   else classified

99912 – Public administrative services provided to the community as a whole

Service Code (HSN Tariff)Service Description
(1)(2)
999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad
999122Services related to foreign economic aid
999123Services related to foreign military aid
999124Military defence services
999125Civil defence services
999126Police and fire protection services
999127Public administrative services related to law courts
999128Administrative  services  related  to  the  detention  or  rehabilitation  of criminals
999129Public administrative services related to other public order and safety affairs nowhere else classified

99913 – Administrative services related to compulsory social security schemes

999131Administrative  services  related  to  sickness,  maternity  or  temporary disablement benefit schemes
999132Administrative  services  related  to  government  employee  pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
999133Administrative   services   related   to   unemployment   compensation benefit schemes
999134Administrative   services   related to family   and   child   allowance programmes
999210Pre-primary education services
999220Primary education services
999231Secondary education services, general
999232Secondary education services, technical and vocational
999241Higher education services, general
999242Higher education services, technical
999243Higher education services, vocational
999249Other higher education services
999259Specialised education services

99929 – Other education and training services and educational support services

Service Code (HSN Tariff)Service Description
(1)(2)
999291Cultural education services
999292Sports and recreation education services
999293Commercial training and coaching services
999294Other education and training services nowhere else classified
999295services   involving   conduct   of   examination   for   admission   to educational institutions
999299Other educational support services

99931 – Human health services

999311Inpatient services
999312Medical and dental services
999313Childbirth and related services
999314Nursing and physiotherapeutic services
999315Ambulance services
999316Medical laboratory and diagnostic-imaging services
999317Blood, sperm and organ bank services
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
999321Residential health-care services other than by hospitals
999322Residential care services for the elderly and persons with disabilities
999331Residential   care   services   for   children   suffering   from   mental retardation, mental health illnesses or substance abuse
999332Other social services with accommodation for children
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334Other social services with accommodation for adults
999341Vocational rehabilitation services
999349Other  social  services  without  accommodation  for  the  elderly  and disabled nowhere else classified
999351Child day-care services
999352Guidance and counseling services nowhere else classified related to children
999353Welfare services without accommodation
999359Other social services without accommodation nowhere else classified
999411Sewerage and sewage treatment services
999412Septic tank emptying and cleaning services

99942 – Waste collection services

Service Code (HSN Tariff)Service Description
(1)(2)
999421Collection services of hazardous waste
999422Collection services of non-hazardous recyclable materials
999423General waste collection services, residential
999424General waste collection services, other nowhere else classified
999431Waste preparation, consolidation and storage services
999432Hazardous waste treatment and disposal services
999433Non-hazardous waste treatment and disposal services
999441Site remediation and clean-up services
999442Containment,   control   and   monitoring   services   and   other   site remediation services
999443Building remediation services
999449Other remediation services nowhere else classified
999451Sweeping and snow removal services
999459Other sanitation services nowhere else classified
999490Other environmental protection services nowhere else classified
999511Services furnished by business and employers organisations
999512Services furnished by professional organisations
999520Services furnished by trade unions
999591Religious services
999592Services furnished by political organisations
999593Services furnished by human rights organisations
999594Cultural and recreational associations
999595Services furnished by environmental advocacy groups
999596Services provided by youth associations
999597Other civic and social organisations
999598Home owners associations
999599Services  provided  by  other  membership  organisations  nowhere  else
classified

99961 – Audiovisual and related services

Service Code (HSN Tariff)Service Description
(1)(2)
999611Sound recording services
999612Motion    picture,    videotape,    television    and    radio    programme production services
999613Audiovisual post-production services
999614Motion  picture,  videotape  and  television  programme  distribution services
999615Motion picture projection services
999621Performing arts event promotion and organisation services
999622Performing arts event production and presentation services
999623Performing arts facility operation services
999629Other  performing  arts  and  live  entertainment  services  nowhere  else classified
999631Services  of  performing  artists  including  actors,  readers,  musicians, singers, dancers, television personalities, independent models and the like
999632Services  of  authors,  composers,  sculptors  and  other  artists,  except performing artists
999633Original   works   of   authors,   composers   and   other   artists   except performing artists, painters and sculptors
999641Museum and preservation services of historical sites and buildings
999642Botanical, zoological and nature reserve services
999651Sports  and  recreational  sports  event  promotion  and  organisation services
999652Sports and recreational sports facility operation services
999659Other sports and recreational sports services nowhere else classified
999661Services of athletes
999662Support services related to sports and recreation
999691Amusement park and similar attraction services
999692Gambling and betting services including similar online services
999693Coin-operated amusement machine services
999694Lottery services
999699Other recreation and amusement services nowhere else classified

99971 – Washing, cleaning and dyeing services

Service Code (HSN Tariff)Service Description
(1)(2)
999711Coin-operated laundry services
999712Dry-cleaning services (including fur product cleaning services)
999713Other textile cleaning services
999714Pressing services
999715Dyeing and colouring services
999719Other washing, cleaning and dyeing services nowhere else classified
999721Hairdressing and barbers services
999722Cosmetic    treatment    (including    cosmetic    or    plastic    surgery), manicuring and pedicuring services
999723Physical well-being services including health club and fitness centre
999729Other beauty treatment services nowhere else classified
999731Cemeteries and cremation services
999732Undertaking services
999791Services involving commercial use or exploitation of any event
999792Agreeing to do an act
999793Agreeing to refrain from doing an act
999794Agreeing to tolerate an act
999795Conduct of religious ceremonies or rituals by persons
999799Other services nowhere else classified
999800Domestic services both part time and full time
999900Services provided by extraterritorial organisations and bodies

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Search Tags: Find GST SAC code list, GST Service code, HSN codes in GST for services, etc. Here is the complete list of gst hsn code under Goods and Service Tax in India. This gst hsn code list for services is prepared as per Government notification. Ref. Annexure against notification no. 11/2017-Central Tax (Rate) ,dt. 28-06-2017

9 thoughts on “GST HSN Code List for Services (SAC)

  1. HSN code in GST list for a commission agent doing patient-centric activity like medical-camp; Covid-19 accessory fund etc. etc.

  2. केरेज ऑफ ट्रांसफार्मर
    केरेज ऑफ पोल
    मिट्टी खोदने का कार्य
    फेब्रिकेशन वर्क
    प्रोवाइड फिक्सिंग ऑफ ट्रांसफार्मर फैंसिग
    कंस्ट्रक्शन ऑफ ट्रांसफार्मर पिलथ
    इरेक्शन ऑफ पोल/डबलपोल
    लेईग ऑफ डॉग कंडक्टर/xlpe केबिल
    Re sagging of line
    Stone pad
    Fixing off stay set with clamp
    Dismantling of damage Pol line
    plese provid me hsn code

  3. I am doing my job as Automotive designer in India for all automotive industries, and I am interested to do some foreign assignment as Automotive service by designing based on customer requirement to other countries. Based on this I need more information which was not found in this “gstindianews” for me. Will you able to advise well and good for me, if I will start AUTOMATIVE DESIGN SERVICE globally, what will be the HSN code to raise the invoice. If you inform me about the GST details for this service to offer and extend my service globally.
    regards,

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