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GST HSN CODE MASTER FOR SERVICES

 PARTICULARSTAX RATE  IN % (PERCENTAGE)
SACSAC_CDSAC_DescriptionCGSTSGSTIGST
9999All Services   
99549954Construction services   
9954995411Construction services of affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, intended for sale to a buyer, wholly or partly, except where the entire consi…0.750.751.5
9954995412Construction services of residential apartments other than affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, intended for sale to a buyer, wholly or par…3.753.757.5
9954995413Construction services of commercial apartments by a promoter in a Residential Real Estate Project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where req…3.753.757.5
9954995414Construction of a residential apartment by a promoter in an ongoing project under any of the schemes or categories specified below in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as spec…3.753.757.5
9954995415Construction services of,a. residential apartments by a promoter in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as s…6612
9954995416Construction services of single dwelling, multi dwelling, multi-storied residential buildings, other residential buildings such as old age homes, homeless shelters, hostels and the like, other than services specified at 995411 to 995415.  9918
9954995417(i) Construction 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 (i…9918
9954995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A…2.52.55
9954995419Construction services of other buildings nowhere else classified including construction services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings.6612
9954995421General construction services of highways, streets, roads, bridges and tunnels for roadways and highways9918
9954995422General construction services of harbours, seaports and the like9918
9954995423General construction services of long-distance underground/ overland/ submarine pipelines (gas/oil etc.), communication and electric power lines (cables), pumping stations and related works, transformer stations and related works9918
9954995424General construction services of local water and sewage pipelines, electricity and communication cables and related works9918
9954995425General construction services of railways, rail tracks, platforms, bridges, tunnels, electric power lines, transformer stations and other related works for railways9918
9954995426General construction services of airports, airfields, runways, bridges, tunnels, electric power lines, transformer stations and other related works for airports9918
9954995427General construction services of waterways, dams, water mains and lines, irrigation and other waterworks including repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings9918
9954995428Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services including repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildi…9918
9954995429General construction services of other civil engineering works nowhere else classified including construction services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered by service codes…9918
9954995431Demolition services9918
9954995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches9918
9954995433Excavating and earthmoving services9918
9954995434Water well drilling services and septic system installation services9918
9954995435Other site preparation services n.e.c9918
9954995439Other site preparation services nowhere else classified9918
9954995441Installation, assembly and erection services of prefabricated buildings9918
9954995442Installation, assembly and erection services of other prefabricated structures and constructions9918
9954995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)9918
9954995444Other assembly and erection services n.e.c.9918
9954995449Other assembly and erection services nowhere else classified9918
9954995451Pile driving and foundation services9918
9954995452Building framing and roof framing services9918
9954995453Roofing and waterproofing services9918
9954995454Concrete services9918
9954995455Structural steel erection services9918
9954995456Masonry services9918
9954995457Scaffolding services9918
9954995458Other special trade construction services n.e.c.9918
9954995459Other special trade construction services nowhere else classified9918
9954995461Electrical installation services including Electrical wiring and fitting services,  fire alarm installation services, burglar alarm system installation services9918
9954995462Water plumbing and drain laying services9918
9954995463Heating, ventilation and air conditioning equipment installation services9918
9954995464Gas fitting installation services9918
9954995465Insulation services9918
9954995466Lift and escalator installation services9918
9954995468Other installation services n.e.c.9918
9954995469Other installation services nowhere else classified9918
9954995471Glazing services9918
9954995472Plastering services9918
9954995473Painting services9918
9954995474Floor and wall tiling services9918
9954995475Other floor laying, wall covering and wall papering services9918
9954995476Joinery and carpentry services9918
9954995477Fencing and railing services9918
9954995478Other building completion and finishing services n.e.c.9918
9954995479Other building completion and finishing services nowhere else classified9918
99619961Services in wholesale trade   
9961996111Services in wholesale trade9918
99629962Services in retail trade   
9962996211 Services in retail trade9918
99639963Accommodation, food, and beverage services   
9963996311Supply of ‘hotel accommodation’ service other than those covered by SAC 9963219918
9963996312Camp site services9918
9963996313Recreational and vacation camp services9918
9963996321Room or unit accommodation services provided by student residences, Hostels, Paying Guest and the like9918
9963996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc9918
9963996329Other room or unit accommodation services n.e.c.9918
9963996331‘Restaurant service’ supplied  by  restaurants,  cafes,  Hotels, Inn, Guest House, Club, canteen and  similar  eating  facilities including takeaway services, room services and door delivery of food other than at ‘specified premises’.2.52.55
9963996332Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or  (b) suppliers located in ‘specified premises’. 2.52.55
9963996333Catering services in trains, flights and the like It includes:(i) supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whe…2.52.55
9963996334Composite supply of “outdoor catering” together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than “specified premises” pro…9918
9963996335Catering services in trains, flights etc.9918
9963996336Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators9918
9963996337Other contract food services9918
9963996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services.9918
99649964Passenger transport services  0
9964996411Local land transport service of passengers by Railways2.52.55
9964996412Local land transport service of passengers by metro rail/monorail/tramway2.52.55
9964996413Non-scheduled local bus and coach charter services9918
9964996414scheduled local bus and coach charter services9918
9964996415Taxi-services including radio taxi and other similar services9918
9964996416Local land transport service of passengers by any other motor vehicle including auto-rickshaws, three-wheelers, scooters etc.2.52.55
9964996417Transport services of passengers by ropeways2.52.55
9964996418Sightseeing transportation services by rail or road9918
9964996419Other land transportation service of passengers nowhere else classified9918
9964996421Local water transport service of passengers by ferries and the like9918
9964996422Local water transport service of passengers by cruises and the like9918
9964996423Sightseeing transportation services by water9918
9964996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc9918
9964996425Domestic/International Scheduled Air transport services of passengers9918
9964996426Domestic/international non-scheduled air transport services of Passengers9918
9964996427Space transport services of passengers2.52.55
9964996429Other local and sightseeing transportation service of passengers nowhere else classified9918
9964996431Long-distance transport service of passengers through rail network by railways9918
9964996432Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like9918
9964996433Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like9918
9964996434Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab  and radio taxi9918
9964996439Other long distance transport service of passengers by land nowhere else specified9918
9964996441Coastal water transport service of passengers by ferries and the like9918
9964996442Coastal  water transport service of passengers by cruise ships and the like9918
9964996443Inland water transport service of passengers by ferries and the like9918
9964996444Inland water transport service of passengers by cruise ships and the like9918
9964996445International water transport services of passengers by ferries, cruise ships and the like9918
9964996449Other long distance transport service of passengers by water nowhere else specified9918
9964996451Domestic scheduled air transport service of passengers in economy class9918
9964996452Domestic scheduled air transport service of passengers in other than economy class9918
9964996453Domestic non-scheduled air transport service of passengers9918
9964996454International scheduled air transport service of passengers in economy class2.52.55
9964996455International scheduled air transport service of passengers in other than economy class6612
9964996456International non-scheduled air transport service of passengers9918
9964996459Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers9918
99659965Goods Transport Services  0
9965996511Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle by a goods transport agency.9918
9965996512Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by other than Container Transport Operators (CTOs)2.52.55
9965996513Transport services via pipeline of natural gas, petroleum, crude, motor spirit(commonly known as petrol), high speed diesel or aviation turbine fuel2.52.55
9965996514Transport services via pipeline of other chemicals, coal slurry and of other goods9918
9965996515Moving services of household goods, office equipment and furniture9918
9965996516Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency2.52.55
9965996517Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by  Container Transport Operators (CTOs) other than Railways9918
9965996518Transport of goods by ropeways2.52.55
9965996519Other land transport services of goods nowhere else classified9918
9965996521Coastal water transport services of goods by  refrigerated vessels, tankers,  bulk cargo vessels, container ships and the like9918
9965996522Inland water transport services of goods by refrigerated vessels, tankers and other vessels9918
9965996523International water transport services of goods by refrigerated vessels,  tankers, bulk cargo vessels, container ships and the like9918
9965996531Domestic air and space transport services of letters and parcels and other goods9918
9965996532International air and space transport services of letters and parcels and other goods9918
9965996540Multimodal Transport of goods from a place in India to another place in India6612
99669966Rental services of transport vehicles with operators   
9966996601Rental services of buses and coaches with operator2.52.55
9966996602Rental services of trucks, trailers or any other vehicle used for carrying goods with operator6612
9966996603Rental services of other motor vehicles including motor cab or maxicab with operator2.52.55
9966996604Rental services of passenger vessels  with operator2.52.55
9966996605Rental services of goods vessels with operator6612
9966996606Rental service of passenger aircraft with operator2.52.55
9966996607Rental service of goods aircraft with operator6612
9966996609Rental service of transport vehicles with operators nowhere else specified9918
99679967Supporting services in transport   
9967996711Container handling services9918
9967996712Customs House Agent services9918
9967996713Clearing and forwarding services9918
9967996719Other cargo and baggage handling services9918
9967996721Refrigerated storage services9918
9967996722Bulk liquid or gas storage services9918
9967996729Other storage and warehousing services9918
9967996731Railway pushing or towing services9918
9967996739Other supporting services for railway transport nowhere else classified9918
9967996741Bus station services9918
9967996742Operation services of national highways, state highways, expressways, roads and streets, bridges and tunnel operation services9918
9967996743Parking lot services9918
9967996744Towing services for commercial and private vehicles9918
9967996749Other supporting services for road transport nowhere else classified9918
9967996751Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like9918
9967996752Pilotage and berthing services9918
9967996753Vessel salvage and refloating services9918
9967996754Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts9918
9967996759Other supporting services for water transport nowhere else classified9918
9967996761Airport operation services (excluding cargo handling)9918
9967996762Air traffic control services9918
9967996763Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts9918
9967996764Supporting services for space transport9918
9967996768Other supporting services for air transport9918
9967996769Supporting services for space transport9918
9967996791Goods transport agency services for road transport9918
9967996792Goods transport agency services for other modes of transport9918
9967996793Other goods transport services 9918
9967996799Other supporting transport services nowhere else classified9918
99689968Postal and courier services  0
9968996811Postal services including post office counter services, mail box rental services9918
9968996812Courier services9918
9968996813Local delivery services9918
9968996819Other Delivery Services nowhere else classified9918
99699969Electricity, gas, water and other distribution services  0
9969996911Electricity transmission or distribution services9918
9969996912Gas distribution services9918
9969996913Gas distribution services9918
9969996921Water distribution services9918
9969996922Services involving distribution of steam, hot water and air conditioning supply and the like9918
9969996929Other distribution services nowhere else classified9918
99719971Financial and related services  0
9971997111Central banking services9918
9971997112Deposit services9918
9971997113Credit-granting services including stand-by commitment, guarantees and securities9918
9971997114Financial leasing services9918
9971997115Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9971997116Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9971997119Other financial services (except investment banking, insurance services and pension services)9918
9971997120Investment banking services 9918
9971997131pension services9918
9971997132Life insurance services9918
9971997133Accident insurance services9918
9971997134Health insurance services9918
9971997135Motor vehicle insurance services9918
9971997136Service of third party insurance of “goods carriage”6612
9971997137Marine, aviation, and other transport insurance services9918
9971997138Freight insurance services and travel insurance services9918
9971997139Other non-life insurance services9918
9971997141Life reinsurance services9918
9971997142Accident and health reinsurance services9918
9971997143Motor vehicle reinsurance services9918
9971997144Marine, aviation and other transport reinsurance services9918
9971997145Freight reinsurance services9918
9971997146Other property reinsurance services9918
9971997147Other property reinsurance services9918
9971997149Other non-life reinsurance services 9918
9971997151Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services9918
9971997152Brokerage and related securities and commodities services including commodity exchange services9918
9971997153Portfolio management services except pension funds9918
9971997154Trust and custody services9918
9971997155Services related to the administration of financial markets9918
9971997156Financial consultancy services9918
9971997157Foreign exchange services9918
9971997158Financial transactions processing and clearing house services9918
9971997159Other services auxiliary to financial services (other than to insurance and pensions)9918
9971997161Services auxiliary to insurance and pensions9918
9971997162Insurance claims adjustment services9918
9971997163Actuarial services9918
9971997164Pension fund management services9918
9971997169Other services auxiliary to insurance and pensions 9918
9971997171Services of holding equity of subsidiary companies9918
9971997172Services of holding securities and other assets of trusts and funds and similar financial entities9918
99729972Real estate services  0
9972997211Rental or leasing services involving own or leased residential property9918
9972997212Rental or leasing services involving own or leased non-residential property9918
9972997213Trade services of buildings9918
9972997214Trade services of time-share properties9918
9972997215Trade services of vacant and subdivided land9918
9972997219Other real estate services involving owned or leased property9918
9972997221Property management services on a fee or commission basis or on contract basis9918
9972997222Building sales on a fee or commission basis or on contract basis9918
9972997223Land sales on a fee or commission basis or on contract basis9918
9972997224Real estate appraisal services on a fee or commission basis or on contract basis9918
9972997229Other real estate services on a fee or commission basis or on contract basis9918
9972997231Services by way of grant of development rights, FSI or additional FSI9918
99739973Leasing or rental services without operator  0
9973997311Leasing or rental services concerning transport equipment including containers, without operator9918
9973997312Leasing or rental services concerning agricultural machinery and equipment without operator9918
9973997313Leasing or rental services concerning construction machinery and equipment without operator9918
9973997314Leasing or rental services concerning office machinery and equipment (except computers) without operator9918
9973997315Leasing or rental services concerning computers without operators9918
9973997316Leasing or rental services concerning telecommunications equipment without operator9918
9973997317Leasing or rental services concerning other machinery and equipment without operator 9918
9973997318Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9973997319Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9973997321Leasing or rental services concerning home entertainment equipment,   televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories9918
9973997322Leasing or rental services concerning video tapes and disks 9918
9973997323Leasing or rental services concerning furniture and other household appliances9918
9973997324Leasing or rental services concerning pleasure and leisure equipment9918
9973997325Leasing or rental services concerning textiles, clothing, footwear and household linen9918
9973997326Leasing or rental services concerning do-it-yourself machinery and equipment9918
9973997327Leasing or rental services concerning other goodsSame rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9973997328Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9973997329Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.Same rate of central tax as on supply of like goods involving transfer of title in goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods
9973997331Licensing services for the right to use computer software and databases9918
9973997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like9918
9973997333Licensing services for the right to reproduce original art works9918
9973997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals9918
9973997335Licensing services for the right to use research and development products9918
9973997336Licensing services for the right to use trademarks and franchises9918
9973997337Licensing services for the right to use minerals including its exploration and evaluation9918
9973997338Licensing services for right to use other natural resources including telecommunication spectrum9918
9973997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified9918
99819981Research and development services  0
9981998111Research and experimental development services in natural sciences9918
9981998112Research and experimental development services in engineering and technology9918
9981998113Research and experimental development services in medical sciences and pharmacy9918
9981998114Research and experimental development services in agricultural sciences9918
9981998121Research and experimental development services in social sciences9918
9981998122Research and experimental development services in humanities9918
9981998130Interdisciplinary research and experimental development services9918
9981998141Research and development originals in pharmaceuticals9918
9981998142Research and development originals in agriculture9918
9981998143Research and development originals in biotechnology9918
9981998144Research and development originals in computer related sciences9918
9981998145Research and development originals in other fields n.e.c.9918
9981998149Research and development originals in other fields nowhere else classified9918
99829982Legal and accounting services  0
9982998211Legal advisory and representation services concerning criminal law9918
9982998212Legal advisory and representation services concerning other fields of law9918
9982998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights9918
9982998214Legal documentation and certification services concerning other documents9918
9982998215Arbitration and conciliation services9918
9982998216Other legal services n.e.c.9918
9982998219Other legal services nowhere else classified9918
9982998221Financial auditing services9918
9982998222Accounting and bookkeeping services9918
9982998223Payroll services9918
9982998224Other similar services n.e.c9918
9982998229Other similar services nowhere else classified9918
9982998231Corporate tax consulting and preparation services9918
9982998232Individual tax preparation and planning services9918
9982998239Other tax consultancy and preparation services 9918
9982998240Insolvency and receivership services9918
99839983Other professional, technical and business services  0
9983998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management9918
9983998312Business consulting services including public relations services9918
9983998313Information technology consulting and support services9918
9983998314Information technology design and development services9918
9983998315Hosting and information technology infrastructure provisioning services9918
9983998316Information technology infrastructure and network management services9918
9983998319Other information technology services nowhere else classified9918
9983998321Architectural advisory services9918
9983998322Architectural services for residential building projects9918
9983998323Architectural services for non-residential building projects9918
9983998324Historical restoration architectural services9918
9983998325Urban planning services9918
9983998326Rural land planning services9918
9983998327Project site master planning services9918
9983998328Landscape architectural services and advisory services9918
9983998329Other architectural services, urban and land planning and landscape architectural services9918
9983998331Engineering advisory services9918
9983998332Engineering services for building projects9918
9983998333Engineering services for industrial and manufacturing projects9918
9983998334Engineering services for transportation projects9918
9983998335Engineering services for power projects9918
9983998336Engineering services for telecommunications and broadcasting projects9918
9983998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects9918
9983998338Project management services for construction projects9918
9983998339Engineering services for other projects nowhere else classified9918
9983998341Geological and geophysical consulting services9918
9983998342Subsurface surveying, surface surveying and map-making services9918
9983998343Mineral exploration and evaluation9918
9983998344Professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both6612
9983998345Weather forecasting and meteorological services9918
9983998346Technical testing and analysis services9918
9983998347Certification of ships, aircraft, dams, and the like9918
9983998348Certification and authentication of works of art9918
9983998349Other technical and scientific services nowhere else classified9918
9983998351Veterinary services for pet animals9918
9983998352Veterinary services for livestock9918
9983998359Other veterinary services nowhere else classified9918
9983998361Advertising Services9918
9983998362Purchase or sale of advertising space or time, on commission9918
9983998363Sale of advertising space in print media 2.52.55
9983998364Sale of television and radio advertising time 9918
9983998365Sale of Internet advertising space9918
9983998366Sale of other advertising space or time9918
9983998371Market research services9918
9983998372Public opinion polling services9918
9983998381Portrait photography services9918
9983998382Advertising and related photography services9918
9983998383Event photography and event videography services9918
9983998384Specialty photography services9918
9983998385Restoration and retouching services of photography9918
9983998386Photographic and videographic processing services9918
9983998387Other Photography & Videography and their processing services n.e.c.9918
9983998389Other photography and videography and their processing services nowhere else classified9918
9983998391Specialty design services including interior design, fashion design and other specialty design services9918
9983998392Industrial design services9918
9983998393Design originals9918
9983998394Scientific and technical consulting services9918
9983998395Original compilations of facts or information9918
9983998396Translation and interpretation services9918
9983998397Trademarks and franchises9918
9983998398Sponsorship services and brand promotion services9918
9983998399Other professional, technical and business services nowhere else classified9918
99849984Telecommunications, broadcasting and information supply services  0
9984998411Carrier services9918
9984998412Fixed telephony services9918
9984998413Mobile telecommunications services9918
9984998414Private network services9918
9984998415Data transmission services9918
9984998419Other telecommunications services including fax services, telex services nowhere else classified9918
9984998421Internet backbone services9918
9984998422Internet access services in wired and wireless mode9918
9984998423Fax, telephony over the Internet9918
9984998424Audio conferencing and video conferencing over the Internet9918
9984998429Other internet telecommunications services nowhere else classified9918
9984998431On-line text based information such as newspapers, periodicals, directories, online books other than e-books and the like9918
9984998432On-line audio content9918
9984998433On-line video content9918
9984998434Software downloads9918
9984998435Supply consisting only of e-book.2.52.55
9984998439Other on-line contents nowhere else classified9918
9984998441News agency services to newspapers and periodicals9918
9984998442Services of independent journalists and press photographers9918
9984998443News agency services to audiovisual media9918
9984998451Library services9918
9984998452Operation services of public archives including digital archives9918
9984998453Operation services of historical archives including digital archives9918
9984998461Radio broadcast originals9918
9984998462Television broadcast originals9918
9984998463Radio channel programmes9918
9984998464Television channel programmes9918
9984998465Broadcasting services9918
9984998466Home programme distribution services9918
9984998469Other broadcasting, programming and programme distribution services9918
99859985Support services  0
9985998511Executive or retained personnel search services9918
9985998512Permanent placement services, other than executive search services9918
9985998513Contract staffing services9918
9985998514Temporary staffing services9918
9985998515Long-term staffing (pay rolling) services9918
9985998516Temporary staffing-to-permanent placement services9918
9985998517Co-employment staffing services9918
9985998519Other employment and labour supply services nowhere else classified9918
9985998521Investigation services9918
9985998522Security consulting services9918
9985998523Security systems services9918
9985998524Armoured car services9918
9985998525Guard services9918
9985998526Training of guard dogs9918
9985998527Polygraph services9918
9985998528Fingerprinting services9918
9985998529Other investigation & security services nowhere else classified9918
9985998531Disinfecting and exterminating services9918
9985998532Window cleaning services9918
9985998533General cleaning services9918
9985998534Specialised cleaning services for reservoirs and tanks9918
9985998535Sterilisation of objects or premises (operating rooms)9918
9985998536Furnace and chimney cleaning services9918
9985998537Exterior cleaning of buildings of all types9918
9985998538Cleaning of transportation equipment9918
9985998539Other cleaning services nowhere else classified9918
9985998540Packaging services of goods for others9918
9985998541Packaging services of goods for others9918
9985998542Parcel packing and gift wrapping9918
9985998543Coin and currency packing services9918
9985998549Other packaging services nowhere else classified9918
9985998551Reservation services for transportation9918
9985998552Reservation services for accommodation, cruises and package tours9918
9985998553Reservation services for convention centres, congress centres and exhibition halls9918
9985998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services9918
9985998555Tour operator services2.52.55
9985998556Tourist guide services9918
9985998557Tourism promotion and visitor information services9918
9985998559Other travel arrangement and related services nowhere else classified9918
9985998591Credit reporting and rating services9918
9985998592Collection agency services9918
9985998593Telephone-based support services9918
9985998594Combined office administrative services9918
9985998595Specialised office support services such as duplicating services, mailing services, document preparation and the like9918
9985998596Events, Exhibitions, Conventions and trade shows organisation and assistance services9918
9985998597Landscape care and maintenance services9918
9985998598Other information services n.e.c.9918
9985998599Other support services nowhere else classified9918
99869986Support services to agriculture, hunting, forestry, fishing, mining and utilities  0
9986998611Support services to agriculture, forestry, fishing, animal husbandryNilNilNil
9986998612Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.NilNilNil
9986998613Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.NilNilNil
9986998614Support services to forestry and loggingNilNilNil
9986998615Support services to fishingNilNilNil
9986998619Other support services to agriculture, hunting, forestry and fishingNilNilNil
9986998621Support services to exploration , mining or drilling of petroleum crude or natural gas or both6612
9986998622Other support services to mining9918
9986998631Support services to electricity transmission and distribution9918
9986998632Support services to gas distribution9918
9986998633Support services to water distribution9918
9986998634Support services to Distribution services of steam, hot water and air-conditioning supply9918
9986998635Other support services to electricity , gas and water distribution9918
99879987Maintenance, repair and installation (except construction) services  0
9987998711Maintenance and repair services of fabricated metal products, except machinery and equipment9918
9987998712Maintenance and repair services of office and accounting machinery, computers and peripheral equipment9918
9987998713Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts2.52.55
9987998714Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts of ships and other vessels2.52.55
9987998715Maintenance and repair services of transport machinery and equipment other than those covered by 998713 & 9987149918
9987998716Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A…2.52.55
9987998717Maintenance and repair services of telecommunication equipment and apparatus9918
9987998718Maintenance and repair services of elevators and escalators, commercial and industrial machinery9918
9987998719Maintenance and repair services of other machinery and equipment9918
9987998721Repair services of footwear and leather goods9918
9987998722Repair services of watches, clocks and jewellery9918
9987998723Repair services of garments and household textiles9918
9987998724Repair services of furniture9918
9987998725Repair services of bicycles9918
9987998726Maintenance and repair services of musical instruments9918
9987998727Repair services for photographic equipment and cameras9918
9987998729Maintenance and repair services of other goods nowhere else classified9918
9987998731Installation services of fabricated metal products, except machinery and equipment9918
9987998732Installation services of industrial, manufacturing and service industry machinery and equipment9918
9987998733Installation services of office and accounting machinery and computers9918
9987998734Installation services of radio, television and communications equipment and apparatus9918
9987998735Installation services of professional medical machinery and equipment, and precision and optical instruments9918
9987998736Installation services of electrical machinery and apparatus nowhere else classified9918
9987998739Installation services of other goods nowhere else classified9918
99889988Manufacturing services on physical inputs (goods) owned by others  0
9988998811Services by way of job work in relation to meat and meat products9918
9988998812Services by way of job work in relation to fish and fish products9918
9988998813Services by way of job work in relation to fruits and vegetables and their products9918
9988998814Services by way of job work in relation to dairy products9918
9988998815Services by way of job work in relation to all other food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act,1975 9918
9988998816Services by way of jobwork in relation to  all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter2.52.55
9988998817Services by way of jobwork in relation to manufacture of beverages other than alcoholic liquor for human consumption 9918
9988998818Services by way of jobwork in relation to manufacture of tobacco and tobacco products9918
9988998819Food, beverage and tobacco manufacturing services other than services by way of job work specified above 9918
9988998821Services by way of jobwork in relation to textile/textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act,1975 2.52.55
9988998822Tailoring services other than by way of jobwork2.52.55
9988998823Services by way of jobwork in relation to leather and leather products 9918
9988998829Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above.9918
9988998831Services by way of job work in relation to wood and wood products9918
9988998832Services by way of job work in relation to paper and paper products 9918
9988998839Wood and paper manufacturing services other than services by way of job work specified above9918
9988998841Services by way of jobwork in relation to coke and refined petroleum products 9918
9988998842Services by way of jobwork in relation to chemical products9918
9988998843Services by way of jobwork in relation to pharmaceutical products 9918
9988998849Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above 9918
9988998851Services by way of job work in relation to Rubber and rubber products9918
9988998852Services by way of job work in relation to Plastic and plastic products 9918
9988998853Services by way of job work in relation to other non-metallic mineral and their products 9918
9988998859Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above.9918
9988998860Basic metal manufacturing services9918
9988998861Services by way of job work in relation to basic metals9918
9988998869Basic metal manufacturing services, other than services by way of job work specified above9918
9988998871Services by way of job work in relation to structural metal product, tank, reservoir and steam generator9918
9988998872Services by way of job work in relation to weapon and ammunition9918
9988998873Services by way of job work in relation to other fabricated metal products and  metal treatment services9918
9988998874Services by way of job work in relation to computer, electronic and optical products9918
9988998875Services by way of job work in relation to electrical equipments9918
9988998876Services by way of job work in relation to General-purpose machinery nowhere  else classified9918
9988998877Services by way of job work in relation to Special-purpose machinery9918
9988998879Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above9918
9988998881 Services by way of job work in relation to Motor vehicle and trailer manufacturing other than services by way of job work in relation to bus body building9918
9988998882Services by way of job work in relation to other transport equipment manufacturing other than services by way of job work in relation to bus body building9918
9988998883Services  by way of job work in relation to bus body building9918
9988998889Transport equipment manufacturing services, other than job work services specified above9918
9988998891Services by way of any treatment or process on goods belonging to another person, including by way of job work, in relation to (a) printing of newspapers, (b) printing of books, journals and periodicals and (c) printing of all goods falling under Chapter…2.52.55
9988998892Services by way of any treatment or process on goods belonging to another person, including by way of job work, in relation to printing of all goods falling under Chapter 48 or 49 which attract CGST at 6%6612
9988998893Services by way of job work in relation to diamonds falling under Chapter 710.750.751.5
9988998894Services by way of job work in relation to all products other than diamonds falling under Chapter 719918
9988998895Services by way of job work in relation to manufacture of umbrella.6612
9988998896Services by way of job work in relation to manufacture of handicrafts.9918
9988998897Services by way of job work in relation to manufacture of alcoholic liquor for human consumption9918
9988998898Other Job work services nowhere else classified9918
9988998899Other manufacturing services nowhere else classified9918
99899989Other manufacturing services; publishing, printing and reproduction services; materials recovery services  0
9989998911Publishing, on a fee or contract basis9918
9989998912Printing and reproduction services of recorded media, on a fee or contract basis9918
9989998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services9918
9989998931Iron and steel casting services9918
9989998932Non-ferrous metal casting services9918
9989998933Metal forging, pressing, stamping, roll forming and powder metallurgy services9918
9989998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis9918
9989998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis9918
9989998950Other manufacturing services, publishing, printing and reproduction services, materials recovery services nowhere else classified9918
99919991Public administration and other services provided to the community as a whole; compulsory social security services  0
9991999111Overall Government public services9918
9991999112Public administrative services related to the provision of educational, health   care, cultural and other social services, excluding social security service9918
9991999113Public administrative services related to the more efficient operation of business9918
9991999119Other administrative services of the government nowhere else classified9918
9991999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad9918
9991999122Services related to foreign economic aid9918
9991999123Services related to foreign military aid9918
9991999124Military defence services9918
9991999125Civil defence services9918
9991999126Police and fire protection services9918
9991999127Public administrative services related to law courts9918
9991999128Administrative services related to the detention or rehabilitation of criminals9918
9991999129Other Public administrative services provided to the community as a whole.9918
9991999131Administrative services related to sickness, maternity or temporary disablement benefit schemes9918
9991999132Administrative services related to government employee pension schemes, old-age disability or survivors benefit schemes, other than for government employees9918
9991999133Administrative services related to unemployment compensation benefit schemes9918
9991999134Administrative services related to family and child allowance programmes9918
9991999139Other administrative services related to compulsory social security schemes9918
99929992Education services  0
9992999210Pre-primary education services9918
9992999220Primary education services9918
9992999231Secondary education services, general9918
9992999232Secondary education services, technical and vocational9918
9992999241Higher education services, general9918
9992999242Higher education services, technical9918
9992999243Higher education services, vocational9918
9992999249Other higher education services9918
9992999250Specialised education services9918
9992999259Specialised education services 9918
9992999291Cultural education services9918
9992999292Sports and recreation education services9918
9992999293Commercial training and coaching services9918
9992999294Other education and training services nowhere else classified9918
9992999295services involving conduct of examination for admission to educational institutions9918
9992999299Other Educational support services9918
99939993Human health and social care services  0
9993999311Inpatient services9918
9993999312Services provided by a clinical establishment by way of providing room other than Intensive Care Unit(ICU)/ Critical Care Unit (CCU)/ Intensive Cardiac Care Unit (ICCU)/ Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs 5000/- per da…2.52.55
9993999313Medical and dental services9918
9993999314Childbirth and related services9918
9993999315Nursing and physiotherapeutic services9918
9993999316Ambulance services9918
9993999317Medical laboratory and diagnostic-imaging services9918
9993999318Blood, sperm and organ bank services9918
9993999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like9918
9993999321Residential health-care services other than by hospitals9918
9993999322Residential care services for the elderly and persons with disabilities9918
9993999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse9918
9993999332Other social services with accommodation for children9918
9993999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse9918
9993999334Other social services with accommodation for adults9918
9993999341Vocational rehabilitation services9918
9993999349Other social services without accommodation for the elderly and disabled nowhere else classified9918
9993999351Child day-care services9918
9993999352Guidance and counseling services nowhere else classified related to children9918
9993999353Welfare services without accommodation9918
9993999359Other social services without accommodation 9918
99949994Sewage and waste collection, treatment and disposal and other environmental protection services  0
9994999411Services by way of treatment of effluents by a Common Effluent Treatment Plant6612
9994999412Sewerage and sewage treatment services9918
9994999413Septic tank emptying and cleaning services9918
9994999419Other sewerage, sewage treatment and septic tank cleaning services9918
9994999421Collection services of hazardous waste9918
9994999422Collection services of non-hazardous recyclable materials9918
9994999423General waste collection services, residential9918
9994999424General waste collection services, other n.e.c.9918
9994999429Other sewage and waste collection services9918
9994999431Waste preparation, consolidation and storage services9918
9994999432Hazardous waste treatment and disposal services9918
9994999433Non-hazardous waste treatment and disposal services9918
9994999439Other waste treatment and disposal services 9918
9994999441Site remediation and clean-up services9918
9994999442Containment, control and monitoring services and other site remediation services9918
9994999443Building remediation services9918
9994999449Other remediation services9918
9994999451Sweeping and snow removal services9918
9994999459Other sanitation services 9918
9994999490Other environmental protection services n.e.c.9918
9994999491Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment.6612
9994999499Other environmental protection services nowhere else classified9918
99959995Services of membership organisations  0
9995999511Services furnished by business and employers organisations9918
9995999512Services furnished by professional organisations9918
9995999520Services furnished by trade unions9918
9995999591Religious services9918
9995999592Services furnished by political organisations9918
9995999593Services furnished by human rights organisations9918
9995999594Services furnished by Cultural and recreational associations9918
9995999595Services furnished by environmental advocacy groups9918
9995999596Services provided by youth associations9918
9995999597Services furnished by Other civic and social organisations9918
9995999598Home owners associations9918
9995999599Other services provided by other membership organisations9918
99969996Recreational, cultural and sporting services  0
9996999611Sound recording services9918
9996999612Motion picture, videotape, television and radio programme production services9918
9996999613Audiovisual post-production services9918
9996999614Motion picture, videotape and television programme distribution services9918
9996999615Motion picture projection services9918
9996999616Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less6612
9996999617Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.9918
9996999621Performing arts event promotion and organisation services9918
9996999622Performing arts event production and presentation services9918
9996999623Performing arts facility operation services9918
9996999624Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc.9918
9996999629Other performing arts and live entertainment services nowhere else classified9918
9996999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like9918
9996999632Services of authors, composers, sculptors and other artists, except performing artists9918
9996999633Original works of authors, composers and other artists except performing artists, painters and sculptors9918
9996999641Museum and preservation services of historical sites and buildings9918
9996999642Botanical, zoological and nature reserve services9918
9996999651Sports and recreational sports event promotion and organisation services9918
9996999652Sports and recreational sports facility operation services9918
9996999653Services by way of admission to sporting events like Indian Premier League.9918
9996999659Other sports and recreational sports services nowhere else classified9918
9996999661Services of athletes9918
9996999662Support services related to sports and recreation9918
9996999691Amusement park and similar attraction services9918
9996999692Coin-operated amusement machine services9918
9996999693Services by way of admission to theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, etc.9918
9996999694Services by way of admission to casinos or race clubs or any place having casinos or race clubs 141428
9996999699Other recreation and amusement services nowhere else classified9918
99979997Other services  0
9997999711Coin-operated laundry services9918
9997999712Dry-cleaning services (including fur product cleaning services)9918
9997999713Other textile cleaning services9918
9997999714Pressing services9918
9997999715Dyeing and colouring services9918
9997999719Other washing, cleaning and dyeing services9918
9997999721Hairdressing and barbers services9918
9997999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services9918
9997999723Physical well-being services including health club and fitness centre9918
9997999729Other beauty and physical well-being services9918
9997999731Cemeteries and cremation services9918
9997999732Undertaking services9918
9997999791Services involving commercial use or exploitation of any event9918
9997999792Agreeing to do an act9918
9997999793Agreeing to refrain from doing an act9918
9997999794Agreeing to tolerate an act9918
9997999795Conduct of religious ceremonies or rituals by persons9918
9997999799Other services nowhere else classified9918
99989998Domestic services  0
9998999800Domestic services both part time and full time9918
99999999Services provided by extraterritorial organisations and bodies  0
9999999900Services provided by extraterritorial organisations and bodies9918