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In the GST regime of taxation, the tax rate is applied by the GST system automatically. The tax rates are prescribed based on the HSN code in case the supply is of goods and in the event of services being the supply the SAC code is necessary to be mentioned in the invoices as well as the return.

SAC Code Description of Services Rate (%) Also Check
99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil
99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil
99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil
99 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil
99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil
99 Services by the Central Government, State Government, Union territory or local authority excluding the following services—(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(c) transport of goods or passengers; or(d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Nil
99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year.Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-(a) services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and(b) services by way of renting of immovable property. Nil
99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:Provided that nothing contained in this entry shall apply to services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers. Nil
99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.Provided that nothing contained in this entry shall apply to -(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) transport of goods or passengers:Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year. Nil
99 Services received from a provider of service located in a non taxable territory by –(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or(c) a person located in a non-taxable territory:Provided that the exemption shall not apply to –(i) online information and database access or retrieval services received by persons specified in entry(a) or entry (b); or(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry. Nil
99 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. Nil
99 Services provided to the United Nations or a specified international organization is exempt by way of refund. Nil
99 Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund. Nil
99 Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service Nil
99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil
9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil
9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil
9954 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies) 12 - with no refund of accumulated ITC
9954 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act 18
995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18 Also check SAC Code 99 or 9954
995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18 Also check SAC Code 99 or 9954
995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 18 Also check SAC Code 99 or 9954
995414 Construction 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 Also check SAC Code 99 or 9954
995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings 18 Also check SAC Code 99 or 9954
995416 Construction Services of other buildings n.e.c 18 Also check SAC Code 99 or 9954
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. 18 Also check SAC Code 99 or 9954
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18 Also check SAC Code 99 or 9954
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18 Also check SAC Code 99 or 9954
995423 General 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 Also check SAC Code 99 or 9954
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18 Also check SAC Code 99 or 9954
995425 General construction services of mines and industrial plants 18 Also check SAC Code 99 or 9954
995426 General Construction services of Power Plants and its related infrastructure 18 Also check SAC Code 99 or 9954
995427 General construction services of outdoor sport and recreation facilities 18 Also check SAC Code 99 or 9954
995428 General construction services of other civil engineering works n.e.c. 18 Also check SAC Code 99 or 9954
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. 18 Also check SAC Code 99 or 9954
995431 Demolition services 18 Also check SAC Code 99 or 9954
995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. 18 Also check SAC Code 99 or 9954
995433 Excavating and earthmoving services 18 Also check SAC Code 99 or 9954
995434 Water well drilling services and septic system installation services 18 Also check SAC Code 99 or 9954
995435 Other site preparation services n.e.c 18 Also check SAC Code 99 or 9954
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 Also check SAC Code 99 or 9954
995441 Installation, assembly and erection services of prefabricated buildings 18 Also check SAC Code 99 or 9954
995442 Installation, assembly and erection services of other prefabricated structures and constructions 18 Also check SAC Code 99 or 9954
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) 18 Also check SAC Code 99 or 9954
995444 Other assembly and erection services n.e.c. 18 Also check SAC Code 99 or 9954
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 Also check SAC Code 99 or 9954
995451 Pile driving and foundation services 18 Also check SAC Code 99 or 9954
995452 Building framing & Roof Framing services 18 Also check SAC Code 99 or 9954
995453 Roofing and waterproofing services 18 Also check SAC Code 99 or 9954
995454 Concrete services 18 Also check SAC Code 99 or 9954
995455 Structural steel erection services 18 Also check SAC Code 99 or 9954
995456 Masonry services 18 Also check SAC Code 99 or 9954
995457 Scaffolding services 18 Also check SAC Code 99 or 9954
995458 Other special trade construction services n.e.c. 18 Also check SAC Code 99 or 9954
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 Also check SAC Code 99 or 9954
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18 Also check SAC Code 99 or 9954
995462 Water plumbing and drain laying services 18 Also check SAC Code 99 or 9954
995463 Heating, ventilation and air conditioning equipment installation services 18 Also check SAC Code 99 or 9954
995464 Gas fitting installation services 18 Also check SAC Code 99 or 9954
995465 Insulation services 18 Also check SAC Code 99 or 9954
995466 Lift and escalator installation services 18 Also check SAC Code 99 or 9954
995468 Other installation services n.e.c. 18 Also check SAC Code 99 or 9954
995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 18 Also check SAC Code 99 or 9954
995471 Glazing services 18 Also check SAC Code 99 or 9954
995472 Plastering services 18 Also check SAC Code 99 or 9954
995473 Painting services 18 Also check SAC Code 99 or 9954
995474 Floor and wall tiling services 18 Also check SAC Code 99 or 9954
995475 Other floor laying, wall covering and wall papering services 18 Also check SAC Code 99 or 9954
995476 Joinery and carpentry services 18 Also check SAC Code 99 or 9954
995477 Fencing and railing services 18 Also check SAC Code 99 or 9954
995478 Other building completion and finishing services n.e.c. 18 Also check SAC Code 99 or 9954
995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. 18 Also check SAC Code 99 or 9954
996111 Services provided for a fee/commission or contract basis on wholesale trade Explanation-This service does not include sale or purchase of goods but includes:– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’– Services of electronic whole sale agents and brokers,– Services of whole sale auctioning houses. 18 Also check SAC Code 99
996211 Services provided for a fee/commission or contract basis on retail trade Explanation- This service does not include sale or purchase of goods 18 Also check SAC Code 99
9963 Services by way of renting of residential dwelling for use as residence. Nil
9963 Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 10,000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month. Nil
9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 12
9963 Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 18
9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent.Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. Nil
9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per dayExplanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 12
9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per dayExplanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18
9963 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room.Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 28
9963 Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 18
9963 Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 18
9963 Bundled Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises 18
996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc 18 Also check SAC Code 99 or 9963
996312 Camp site services 18 Also check SAC Code 99 or 9963
996313 Recreational and vacation camp services 18 Also check SAC Code 99 or 9963
996321 Room or unit accommodation services for students in student residences 18 Also check SAC Code 99 or 9963
996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 18 Also check SAC Code 99 or 9963
996329 Other room or unit accommodation services n.e.c. 18 Also check SAC Code 99 or 9963
996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 18 Also check SAC Code 99 or 9963
996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. 18 Also check SAC Code 99 or 9963
996333 Services provided in Canteen and other similar establishments 18 Also check SAC Code 99 or 9963
996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 18 Also check SAC Code 99 or 9963
996335 Catering services in trains, flights etc. 18 Also check SAC Code 99 or 9963
996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators 18 Also check SAC Code 99 or 9963
996337 Other contract food services 18 Also check SAC Code 99 or 9963
996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. 18 Also check SAC Code 99 or 9963
9964 Transport of passengers, with or without accompanied belongings, by –(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or(c) stage carriage other than air-conditioned stage carriage.Explanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). Nil
9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil
9964 Service of transportation of passengers, with or without accompanied belongings, by—(a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach;(b) metro, monorail or tramway;(c) inland waterways;(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and(e) metered cabs or auto rickshaws (including e-rickshaws). Nil
9964 Transport of passengers by rail in first class or air conditioned coaches 5 - with ITC of input services
9964 Transport of passengers, by-(a) air conditioned contract carriage other than motorcab;(b) air conditioned stage carriage;(c) radio taxiExplanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 5 - No ITC
9964 Transport of passengers by air in economy class 5 - with ITC of input services
9964 Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport 5 - with ITC of input services
9964 Transport of passengers by air in other than economy class. 12
996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 18 Also check SAC Code 99 or 9964
996412 Taxi services including radio taxi & other similar services; 18 Also check SAC Code 99 or 9964
996413 Non-scheduled local bus and coach charter services 18 Also check SAC Code 99 or 9964
996414 Other land transportation services of passengers. 18 Also check SAC Code 99 or 9964
996415 Local water transport services of passengers by ferries, cruises etc 18 Also check SAC Code 99 or 9964
996416 Sightseeing transportation services by rail, land, water & air 18 Also check SAC Code 99 or 9964
996419 Other local transportation services of passengers n.e.c. 18 Also check SAC Code 99 or 9964
996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc 18 Also check SAC Code 99 or 9964
996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc 18 Also check SAC Code 99 or 9964
996423 Taxi services including radio taxi & other similar services 18 Also check SAC Code 99 or 9964
996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 18 Also check SAC Code 99 or 9964
996425 Domestic/International Scheduled Air transport services of passengers 18 Also check SAC Code 99 or 9964
996426 Domestic/international non-scheduled air transport services of Passengers 18 Also check SAC Code 99 or 9964
996427 Space transport services of passengers 18 Also check SAC Code 99 or 9964
996429 Other long-distance transportation services of passengers n.e.c. 18 Also check SAC Code 99 or 9964
9965 Services by way of transportation of goods-(a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency;(b) by inland waterways.Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil
9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods:(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;(b) defence or military equipments;(c) newspaper or magazines registered with the Registrar of Newspapers;(d) railway equipments or materials;(e) agricultural produce;(f) milk, salt and food grain including flours, pulses and rice; and(g) organic manure. Nil
9965 Services provided by a goods transport agency, by way of transport in a goods carriage of -(a) agricultural produce;(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs.(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs;(d) milk, salt and food grain including flour, pulses and rice;(e) organic manure;(f) newspaper or magazines registered with the Registrar of Newspapers;(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or(h) defence or military equipments.Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9965 Transport of goods in a vessel(other than specified goods) 5 - with ITC of input services
9965 Transport of goods in containers by rail by any person other than Indian Railways. 12
996511 Road 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.(other than GTA) Nil Also check SAC Code 99 or 9965
996512 Transport of goods by rail(other than specified goods) 5 - with ITC of input services Also check SAC Code 99 or 9965
996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline 18 Also check SAC Code 99 or 9965
996519 Other land transport services of goods n.e.c. 18 Also check SAC Code 99 or 9965
996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc 18 Also check SAC Code 99 or 9965
996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Nil Also check SAC Code 99 or 9965
996531 Air transport services of letters & parcels and other goods 18 Also check SAC Code 99 or 9965
996532 Space transport services of freight 18 Also check SAC Code 99 or 9965
9966 Services by way of giving on hire –(a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or(b) to a goods transport agency, a means of transportation of goods.Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9966 Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient 5 - No ITC
996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 18 Also check SAC Code 99 or 9966
996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator 18 Also check SAC Code 99 or 9966
996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator 18 Also check SAC Code 99 or 9966
996609 Rental services of other transport vehicles n.e.c. with or without operator 18 Also check SAC Code 99 or 9966
9967 Services provided by a goods transport agency, by way of transport in a goods carriage of -(a) agricultural produce;(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs.(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs;(d) milk, salt and food grain including flour, pulses and rice;(e) organic manure;(f) newspaper or magazines registered with the Registrar of Newspapers;(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or(h) defence or military equipments.Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9967 Service by way of access to a road or a bridge on payment of toll charges. Nil
9967 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil
9967 Services of goods transport agency (GTA) in relation to transportation of goods [including used household goods for personal use]Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 5 - No ITC
996711 Container handling services 18 Also check SAC Code 99 or 9967
996712 Customs House Agent services 18 Also check SAC Code 99 or 9967
996713 Clearing and forwarding services 18 Also check SAC Code 99 or 9967
996719 Other cargo and baggage handling services 18 Also check SAC Code 99 or 9967
996721 Refrigerated storage services 18 Also check SAC Code 99 or 9967
996722 Bulk liquid or gas storage services 18 Also check SAC Code 99 or 9967
996729 Other storage and warehousing services 18 Also check SAC Code 99 or 9967
996731 Railway pushing or towing services 18 Also check SAC Code 99 or 9967
996739 Other supporting services for railway transport n.e.c. 18 Also check SAC Code 99 or 9967
996741 Bus station services 18 Also check SAC Code 99 or 9967
996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 18 Also check SAC Code 99 or 9967
996743 Parking lot services 18 Also check SAC Code 99 or 9967
996744 Towing services for commercial and private vehicles 18 Also check SAC Code 99 or 9967
996749 Other supporting services for road transport n.e.c. 18 Also check SAC Code 99 or 9967
996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc 18 Also check SAC Code 99 or 9967
996752 Pilotage and berthing services 18 Also check SAC Code 99 or 9967
996753 Vessel salvage and refloating services 18 Also check SAC Code 99 or 9967
996759 Other supporting services for water transport n.e.c. 18 Also check SAC Code 99 or 9967
996761 Airport operation services (excl. cargo handling) 18 Also check SAC Code 99 or 9967
996762 Air traffic control services 18 Also check SAC Code 99 or 9967
996763 Other supporting services for air transport 18 Also check SAC Code 99 or 9967
996764 Supporting services for space transport 18 Also check SAC Code 99 or 9967
996791 Goods transport agency services for road transport 5 Also check SAC Code 99 or 9967
996792 Goods transport agency services for other modes of transport 5 Also check SAC Code 99 or 9967
996793 Other goods transport services 5 Also check SAC Code 99 or 9967
996799 Other supporting transport services n.e.c 18 Also check SAC Code 99 or 9967
996811 Postal services including post office counter services, mail box rental services. 18 Also check SAC Code 99
996812 Courier services 18 Also check SAC Code 99
996813 Local delivery services 18 Also check SAC Code 99
996819 Other Delivery Services n.e.c 18 Also check SAC Code 99
996911 Electricity transmission services( by an electricity transmission or distribution utility.) Nil Also check SAC Code 99
996911 Electricity transmission services( by other than an electricity transmission or distribution utility.) 18 Also check SAC Code 99
996912 Electricity distribution services (by an electricity transmission or distribution utility.) Nil Also check SAC Code 99
996912 Electricity distribution services (by other than an electricity transmission or distribution utility.) 18 Also check SAC Code 99
996913 Gas distribution services 18 Also check SAC Code 99
996921 Water distribution services 18 Also check SAC Code 99
996922 Services involving distribution of steam, hot water and air conditioning supply etc. 18 Also check SAC Code 99
996929 Other similar services. 18 Also check SAC Code 99
9971 Services by the Reserve Bank of India. Nil
9971 Services by way of:(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex-change or amongst banks and such dealers. Nil
9971 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil
9971 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil
9971 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil
9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil
9971 Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). Nil
9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil
9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Nil
9971 Services of general insurance business provided under following schemes –(a) Hut Insurance Scheme;(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);(c) Scheme for Insurance of Tribals;(d) Janata Personal Accident Policy and Gramin Accident Policy;(e) Group Personal Accident Policy for Self-Employed Women;(f) Agricultural Pumpset and Failed Well Insurance;(g) premia collected on export credit insurance;(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;(i) Jan Arogya Bima Policy;(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);(k) Pilot Scheme on Seed Crop Insurance;(l) Central Sector Scheme on Cattle Insurance;(m) Universal Health Insurance Scheme;(n) Rashtriya Swasthya Bima Yojana;(o) Coconut Palm Insurance Scheme;(p) Pradhan Mantri Suraksha BimaYojna;(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil
9971 Services of life insurance business provided under following schemes-(a) Janashree Bima Yojana;(b) Aam Aadmi Bima Yojana;(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;(d) Varishtha Pension BimaYojana;(e) Pradhan Mantri Jeevan JyotiBimaYojana;(f) Pradhan Mantri Jan DhanYogana;(g) Pradhan Mantri Vaya Vandan Yojana. Nil
9971 Services by way of collection of contribution under the Atal Pension Yojana. Nil
9971 Services by way of collection of contribution under any pension scheme of the State Governments. Nil
9971 Services by the following persons in respective capacities –(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or(c) business facilitator or a business correspondent to an insurance company in a rural area. Nil
9971 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil
9971 (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.Explanation.- (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5 - with ITC of input services
9971 Services provided by foreman of chit fund in relation to chitExplanation.-(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;(b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 12 - with ITC of input services
9971 Transfer of the right to use any goods for any purpose (whether or not for a specified period) Same rate of GST and compensation cess as on supply of similar goods
9971 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof Same rate of GST and compensation cess as on supply of similar goods
997111 Central banking services 18 Also check SAC Code 99 or 9971
997112 Deposit services 18 Also check SAC Code 99 or 9971
997113 Credit-granting services including stand-by commitment, guarantees & securities 18 Also check SAC Code 99 or 9971
997114 Financial leasing services 18 Also check SAC Code 99 or 9971
997119 Other financial services (except investment banking, insurance services and pension services) 18 Also check SAC Code 99 or 9971
997120 Investment banking services 18 Also check SAC Code 99 or 9971
997131 pension services 18 Also check SAC Code 99 or 9971
997132 Life insurance services (excluding reinsurance services) 18 Also check SAC Code 99 or 9971
997133 Accident and health insurance services 18 Also check SAC Code 99 or 9971
997134 Motor vehicle insurance services 18 Also check SAC Code 99 or 9971
997135 Marine, aviation, and other transport insurance services 18 Also check SAC Code 99 or 9971
997136 Freight insurance services & Travel insurance services 18 Also check SAC Code 99 or 9971
997137 Other property insurance services 18 Also check SAC Code 99 or 9971
997139 Other non-life insurance services (excluding reinsurance services) 18 Also check SAC Code 99 or 9971
997141 Life reinsurance services 18 Also check SAC Code 99 or 9971
997142 Accident and health reinsurance services 18 Also check SAC Code 99 or 9971
997143 Motor vehicle reinsurance services 18 Also check SAC Code 99 or 9971
997144 Marine, aviation and other transport reinsurance ser 18 Also check SAC Code 99 or 9971
997145 Freight reinsurance services 18 Also check SAC Code 99 or 9971
997146 Other property reinsurance services 18 Also check SAC Code 99 or 9971
997149 Other non-life reinsurance services 18 Also check SAC Code 99 or 9971
997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services 18 Also check SAC Code 99 or 9971
997152 Brokerage and related securities and commodities services including commodity exchange services 18 Also check SAC Code 99 or 9971
997153 Portfolio management services except pension funds 18 Also check SAC Code 99 or 9971
997154 Trust and custody services 18 Also check SAC Code 99 or 9971
997155 Services related to the administration of financial markets 18 Also check SAC Code 99 or 9971
997156 Financial consultancy services 18 Also check SAC Code 99 or 9971
997157 Foreign exchange services 18 Also check SAC Code 99 or 9971
997158 Financial transactions processing and clearing house services 18 Also check SAC Code 99 or 9971
997159 Other services auxiliary to financial services 18 Also check SAC Code 99 or 9971
997161 Insurance brokerage and agency services 18 Also check SAC Code 99 or 9971
997162 Insurance claims adjustment services 18 Also check SAC Code 99 or 9971
997163 Actuarial services 18 Also check SAC Code 99 or 9971
997164 Pension fund management services 18 Also check SAC Code 99 or 9971
997169 Other services auxiliary to insurance and pensions 18 Also check SAC Code 99 or 9971
997171 Services of holding equity of subsidiary companies 18 Also check SAC Code 99 or 9971
997172 Services of holding securities and other assets of trusts and funds and similar financial entities 18 Also check SAC Code 99 or 9971
9972 Services by way of renting of residential dwelling for use as residence.

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