SAC codes under GST SAC Services 441070 ACCOMODATION …

1 SAC codes under GSTSACS ervices441070 ACCOMODATION IN HOTELS/ INN/ GUEST HOUSE/ CLUB OR CAMP SITE ETC. SERVICE440013 ADVERTISING AGENCY440362 AIR TRANSPORT OF PASSENGER440032 AIR TRAVEL AGENCY440258 AIRPORT SERVICES440072 ARCHITECTS SERVICES440418 ASSET MANAGEMENT440346 ATM OPERATIONS440370 AUCTIONEERS SERVICES440173 BANKING AND FINANCIAL440209 BEAUTY PARLOURS440165 BROADCASTING SERVICE440254 BUSINESS AND EXHIBITION SERVICES440225 BUSINESS AUXILIARY SERVICES440366 BUSINESS SUPPORT SERVICES440217 CABLE OPERATORS440189 CARGO HANDLING SERVICES440092 CHARTERED ACCOUNTANTS440318 cleaning SERVICES440045 CLEARING AND FORWARDING AGENCY440229 COMMERCIAL TRAINING & COACHING440100 COMPANY SECRETARIES440334 CONSTRUCTION OF RES. COMPLEX440290 CONSTRUCTION Services IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES440057 CONSULTING ENGINEER440133 CONVENTION SERVICE440613 COPYRIGHT SERVICE TRANSFER TEMPORARILY OR PERMIT USE OR ENJOYMENT440460 COSMETICS & PLASTIC SURGERY SERVICES440096 COST ACCOUNTANTS440014 COURIER AGENCY440394 CREDIT CARD RELATED SERVICES440088 CREDIT RATING AGENCIES440026 CUSTOM HOUSE AGENT440422 DESIGN SERVICES440414 DEVELOPMENT AND SUPPLY OF CONTENT SERVICES440310 DREDGING SERVICES440221 DRY cleaning SERVICES440610 ELECTRICITY EXCHANGE SERVICE440233 ERECTION,COMMISSIONING AND INSTALLATION440197 EVENT MANAGEMENT SERVICE440149 FACSIMILE Services (FAX)

2 440213 FASHION DESIGNER SERVICES440282 FORWARD CONTRACT SERVICES440237 FRANCHISE SERVICES440005 GENERAL INSURANCE BUSINESS440067 GOODS TRANSPORT OPERATORS440205 HEALTH CLUB AND FITNESS CENTER440598 HEALTH Services BY A CLINICAL ESTABLISHMENT, HEALTH CHECKUP/DIAGNOSIS TECHNOLOGY SOFTWARE SERVICE440169 INSURANCE AUXILIARY440278 INTELLECTUAL PROPERTY Services OTHER THAN COPYRIGHT440076 INTERIOR DECORATORS/ DESIGNER S SERVICE440241 INTERNET CAFE440382 INTERNET TELECOMMUNICATION/ (TELEPHONY) SERVICE440137 LEASED CIRCUITS440480 LEGAL CONSULTANCY SERVICES440185 LIFE INSURANCE SERVICES440330 MAILING LIST COMPILATION440601 MAINTENANCE OF MEDICAL RECORDS SERVICE440245 MAINTENANCE OR REPAIR SERVICE440116 MANAGEMENT CONSULTANTS440035 MANDAP KEEPERSAC codePage 1 of 535 SACS ervices440060 MANPOWER RECRUITMENT AGENCY440112 MARKET RESEARCH AGENCY440322 MEMBERSHIP OF CLUBS440402 MINING SERVICES440153 ONLINE INFORMATION AND DATA440274 OPINION POLL SERVICES441480 OTHER TAXABLE Services OTHER THAN THE ONES MENTIONED440051 OUTDOOR CATERING440326 PACKAGING SERVICES440015 PAGER Services (RADIO PAGING)

3 440054 PANDAL OR SHAMIANA SERVICES440607 PERMITTING COMMERCIAL USE OR EXPLOITATION OF EVENTS SERVICE440129 PHOTOGRAPHY SERVICE440177 PORT SERVICES440286 PROGRAMME PRODUCER SERVICES440604 PROMOTION OR MARKETING OF BRAND OF GOODS OR Services OR EVENTS SERVICE440595 PROMOTION, MARKETING, ORGANISING OR ASSISTING IN ORGANISING GAMES OF CHANCE INCLUDING LOTTERY, RELATION MANAGEMENT SERVICE440201 RAIL TRAVEL AGENT440104 REAL ESTATE AGENT440434 RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE440350 RECOVERY AGENT440338 REGISTRAR TO AN ISSUE440048 RENT A CAB OPERATORS440406 RENTING OF IMMOVABLE PROPERTY SERVICES440181 REPAIR, RECONDITIONING, RESTORATION OR DECORATION OR ANY SIMILAR Services OF ANY MOTOR VEHICLE441067 RESTAURANT SERVICE440354 SALE OF SPACE OR TIME SLOT FOR ADVERTISEMENT440125 SCIENTIFIC AND TECHNICAL CONSULTANCY440108 SECURITY / DETECTIVE AGENCIES440442 Services PROVIDED BY A PROCESSING AND CLEARINGHOUSE IN RELATION TO SECURTITIES, GOODS AND FORWARD CONTRACTS440430 Services PROVIDED BY AN INSURER OF LIFE INSURANCE under UNIT LINKED INSURANCE PLAN (ULIP)

4 440438 SERVICESPROVIDEDBYRECOGNISEDORREGISTERED ASSOCIATIONSINRELATIONTOCLEARANCEORSETTL EMENTOFTRANSACTIONSINGOODS OR FORWARD CONTRACTS440342 SHARE TRANSFER AGENT440378 SHIP MANAGEMENT SERVICE440306 SITE PREPARATION AND CLEARANCE440161 SOUND RECORDING SERVICE440616 SPECIAL Services PROVIDED BY BUILDERS440358 SPONSORSHIP SERVICE440029 STEAMER AGENT440008 STOCK BROKER440193 STORAGE AND WAREHOUSE SERVICE440445 SUPPLY OF TANGIBLE GOODS FOR USE SERVICE440270 SURVEY AND EXPLORATION OF MINERAL440314 SURVEY AND MAP MAKING440249 TECHNICAL TESTING,INSPECTION, CERTIFICATION440398 TELECOMMUNICATION SERVICES440141 TELEGRAPH SERVICE440003 TELEPHONE SERVICE440145 TELEX SERVICE440063 TOUR OPERATOR440386 TRANSPORT BY CRUISE SHIPS440266 TRANSPORT OF GOODS BY AIR440470 TRANSPORTOFGOODSBYCOASTALSHIPPING(SERVIC ESBYWAYOFTRANSPORTATIONOFGOODSBYINLANDWA TERWAYSISPLACEDINTHE NEGATIVE LIST)440302 TRANSPORT OF GOODS BY PIPELINE OR OTHER CONDUIT440390 TRANSPORT OF GOODS BY RAIL440262 TRANSPORT OF GOODS BY ROAD440294 TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)440084 under WRITERS440157 VIDEO TAPE PRODUCTION440410 WORKS CONTRACT SERVICESSAC codePage 2 of 535 2 Digit HSN code under GSTN umberDescriptionSection 01 Live Animals; Animal Products - (Chapter 1 5) Section IChapter 01 Live animalsChapter 02 Meat and edible meat offalChapter 03 Fish and crustaceans, molluscs and other aquatic 04 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or 05 Products of animal origin, not elsewhere specified or 02 Vegetable Products - (Chapter 6 14) Section IIChapter 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageChapter 07 Edible vegetables and certain roots and tubersChapter 08 Edible fruit and nuts.

5 Peel of citrus fruits or 09 Coffee, tea, mate and spicesChapter 10 CerealsChapter 11 Products of the milling industry; malt; starches; inulin; wheat 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and 13 Lac; gums, resins and other vegetable saps and 14 Vegetable plaiting materials; vegetable products not elsewhere specified or 03 Animal or Vegetable Fats and Oils and their cleavage Products; Prepared Edible fats; animal or Vegetable waxes - (Chapter 15) Section IIIC hapter 15 Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable 04 Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes (Chapter 16 24) Section IVChapter 16 Preparation of meat, of fish or of crustaceans, molluscs or other aquatic 17 Sugars and sugar 18 Cocoa and cocoa preparationsChapter 19 Preparations of cereals, flour, starch or milk; pastry cooks 20 Preparations of vegetables, fruit, nuts or other parts of 21 Miscellaneous edible preparationsChapter 22 Beverages, spirits and 23 Residues and waste from the food industries; prepared animal 24 Tobacco and manufactured tobacco 05 Mineral Products - (Chapter 25 7) Section VChapter 25 Salt; sculpture, earths and stones; plastering materials, lime and cementChapter 26 Ores, slag and ashChapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral 06 Products of the Chemicals or Allied Industries - (Chapter 28 38) Section VIChapter 28 Inorganicchemicals;organicorinorganiccom poundsofpreciousmetals,ofrare-earthmetal s,ofradioactiveelementsorof isotopesChapter 29 Organic chemicalsChapter 30 Pharmaceutical productsChapter 31 FertilizersChapter 32 Tanningordyeingextracts;tanninsandtheird erivatives;dyes,pigmentsandothercolourin gmatter,paintsandvarnishes;putty and other mastics.

6 33 Essential oils and resinoids; perfumery, cosmetic or toilet 34 Soap,organicsurface-activeagents,washing preparations,lubricatingpreparations,art ificialwaxes,preparedwaxes,polishingorsc ouringpreparations,candlesandsimilararti cles,modellingpastes, dentalwaxes anddentalpreparationswith a basisChapter 35 Albuminoidal substances; modified starches; glues; 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible 37 Photographic or cinematographic 38 Miscellaneous chemical 07 Plastics and Articles thereof; Rubber and Articles Thereof - (Chapter 39 40) Section VIIC hapter 39 Plastics and articles thereofChapter 40 Rubber and articles thereofSection 08 Raw Hides and Skins, Leather, Furskins and Articles thereof; saddlery and Harness; travel goods, Handbags and similar Containers; Articles of animal gut (other than silk-worm Gut) - (Chapter 41 43) Section VIIIC hapter 41 Raw hides and skins (other than furskins) and 42 Articlesofleather;saddleryandharness;tra velgoods,handbagsandsimilarcontainers;ar ticlesofanimalgut(otherthansilk-worm gut)Chapter 43 Furskins and artificial fur, manufactures thereof2 digit hsn codePage 3 of 535 NumberDescriptionSection 09 Wood and Articles of Wood; Wood Charcoal; cork and articles or cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork - (Chapter 44 46) Section IXChapter 44 Wood and Articles of wood; wood charcoalChapter 45 Cork and articles of corkChapter 46 Manufactures of straw, of esparto or of other plaiting materials; basket-ware and 10 Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper And Paperboard and articles thereof - (Chapter 47 -49) Section X Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or 48 Paper and paperboard.

7 Articles of paper pulp, of paper or of 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and 11 Textile and Textile Articles - (Chapter 50 63) Section XIChapter 50 SilkChapter 51 Wool, fine or coarse animal hair; horse hair yarn and woven fabricChapter 52 CottonChapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper 54 Man-made filamentsChapter 55 Man-made staple 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles 57 Carpets and other textile floor 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial 60 Knitted or crocheted fabricsChapter 61 Articles of apparel and clothing accessories knitted or 62 Articles of apparel and clothing accessories, not knitted or 63 Other made up textile articles; sets; worn clothing and worn textile articles; 12 Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, Riding-crops and Parts thereof; Prepared Feathers and articles Made therewith; artificial Flowers; Articles of Human Hair - (Chapter 64 67) Section XIIC hapter 64 Footwear, gaiters and the like; parts of such 65 Headgear and parts 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human 13 Articles of Stone, Plaster, Cement, Asbestos, Mica or similar Materials; Ceramic Products; Glass and Glassware - (Chapter 68 70) Section XIIIC hapter 68 Articles of stone, plaster, cement, asbestos, mica or similar 69 Ceramic 70 Glass and 14 Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals clad with Precious Metal, and articles thereof; Imitation Jewellery.

8 Coin - (Chapter 71) Section XIVC hapter 71 Naturalorculturedpearls,preciousorsemi-p reciousstones,preciousmetals,metalscladw ithpreciousmetalandarticlesthereof; imitation jewellery; 15 Base Metals and Articles of Base Metal - (Chapter 72 83) Section XVChapter 72 Iron and steelChapter 73 Articles of iron or steelChapter 74 Copper and articles thereofChapter 75 Nickel and articles thereofChapter 76 Aluminium and articles thereofChapter 77(Reserved for possible future use)Chapter 78 Lead and articles thereofChapter 79 Zinc and articles thereofChapter 80 Tin and articles thereofChapter 81 Other base metals; cermets; articles thereofChapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metalChapter 83 Miscellaneous articles of base metalSection 16 Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article - (Chapter 84 85) Section XVIC hapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts 85 Electricalmachineryandequipmentandpartst hereof;soundrecordersandreproducers,tele visionimageandsoundrecorders and reproducers, and parts and accessories of such digit hsn codePage 4 of 535 NumberDescriptionSection 17 Vehicles, Aircraft, Vessels and Associated Transport Equipment - (Chapter 86 89) Section XVIIC hapter 86 Railwayortramwaylocomotives,rolling-stoc kandpartsthereof;railwayortramwaytrackfi xturesandfittingsandpartsthereof.

9 Mechanical (including electro-mechanical) traffic signalling equipment of all 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 88 Aircraft, spacecraft, and parts 89 Ships, boats and floating structuresSection 18 Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical Instruments and apparatus; clocks and watches; musical instruments; part and accessories thereof - (Chapter 90 92) Section XVIIIC hapter 90 Optical,photographic,cinematographic,mea suring,checking,precision,medicalorsurgi calinstrumentsandapparatus;parts and accessories 91 Clocks and watches and parts 92 Musical instruments; parts and accessories of such 19 Arms and Ammunition; Parts and Accessories thereof - (Chapter 93) Section XIXC hapter 93 Arms and ammunition; parts and accessories 20 Miscellaneous Manufactured Articles - (Chapter 94 96) Section XXChapter 94 Furniture;bedding,mattresses,mattresssup ports,cushionsandsimilarstuffedfurnishin gs;lampsandlightingfittings,notelsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated 95 Toys, games and sports requisites; parts and accessories 96 Miscellaneous manufactured 21 Works of art, Collectors Pieces and Antiques - (Chapter 97 98) Section XXIC hapter 97 Works of art, collectors pieces and antiquesChapter 98 Project imports, Laboratory chemicals, passenger s baggage, personal importation by air or post; ship by exshail software only at 2-digit chapter level.

10 Basis for 1st year and afterwards turnover of the previous year shall be digit hsn codePage 5 of 535 4 digit HSN code under GSTHSND escription2911 ACETALSANDHEMIACETALS,WHETHERORNOTWITHOT HEROXYGENFUNCTION,ANDTHEIRHALOGENATED,SU LPHONATED,NITRATEDORNITROSATEDDERIVATIVE S3915 ACRYLIC POLYMERS IN PRIMARY FORMS3802 ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK2905 ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED D