Services

This page lists all HSN/SAC codes under Chapter 99 -- Services of the GST tariff. Click any code for the full GST rate breakdown and notification reference.

Code Description IGST Status
995411 Construction services of single dwelling or multi dewlling or multi-storied resi 18% Active
995412 Construction services of other residential buildings such as old age homes, home 18% Active
995413 Construction services of industrial buildings such as buildings used for product 18% Active
995414 Construction services of commercial buildings such as office buildings, exhibiti 18% Active
995415 Construction services of other non-residential buildings such as educational ins 18% Active
995416 Construction Services of other buildings n.e.c 18% Active
995419 Services involving Repair, alterations, additions, replacements, renovation, mai 18% Active
995421 General construction services of highways, streets, roads, railways and airfield 18% Active
995422 General construction services of harbours, waterways, dams, water mains and line 18% Active
995423 General construction services of long-distance underground/overland/submarine pi 18% Active
995424 General construction services of local water & sewage pipelines, electricity and 18% Active
995425 General construction services of mines and industrial plants 18% Active
995426 General Construction services of Power Plants and its related infrastructure 18% Active
995427 General construction services of outdoor sport and recreation facilities 18% Active
995428 General construction services of other civil engineering works n.e.c. 18% Active
995429 Services involving Repair, alterations, additions, replacements, renovation, mai 18% Active
995431 Demolition services 18% Active
995432 Site formation and clearance services including preparation services to make sit 18% Active
995433 Excavating and earthmoving services 18% Active
995434 Water well drilling services and septic system installation services 18% Active
995435 Other site preparation services n.e.c 18% Active
995439 Services involving Repair, alterations, additions, replacements, maintenance of 18% Active
995441 Installation, assembly and erection services of prefabricated buildings 18% Active
995442 Installation, assembly and erection services of other prefabricated structures a 18% Active
995443 Installation services of all types of street furniture (e.g., bus shelters, benc 18% Active
995444 Other assembly and erection services n.e.c. 18% Active
995449 Services involving Repair, alterations, additions, replacements, maintenance of 18% Active
995451 Pile driving and foundation services 18% Active
995452 Building framing & Roof Framing services 18% Active
995453 Roofing and waterproofing services 18% Active
995454 Concrete services 18% Active
995455 Structural steel erection services 18% Active
995456 Masonry services 18% Active
995457 Scaffolding services 18% Active
995458 Other special trade construction services n.e.c. 18% Active
995459 Services involving Repair, alterations, additions, replacements, maintenance of 18% Active
995461 Electrical installation services including Electrical wiring & fitting services, 18% Active
995462 Water plumbing and drain laying services 18% Active
995463 Heating, ventilation and air conditioning equipment installation services 18% Active
995464 Gas fitting installation services 18% Active
995465 Insulation services 18% Active
995466 Lift and escalator installation services 18% Active
995468 Other installation services n.e.c. 18% Active
995469 Services involving Repair, alterations, additions, replacements, maintenance of 18% Active
995471 Glazing services 18% Active
995472 Plastering services 18% Active
995473 Painting services 18% Active
995474 Floor and wall tiling services 18% Active
995475 Other floor laying, wall covering and wall papering services 18% Active
995476 Joinery and carpentry services 18% Active
995477 Fencing and railing services 18% Active
995478 Other building completion and finishing services n.e.c. 18% Active
995479 Services involving Repair, alterations, additions, replacements, maintenance of 18% Active
996111 Services provided for a fee/commission or contract basis on wholesale trade 5% Active
996211 Services provided for a fee/commission or contract basis on retail trade 18% Active
996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club e 12% Active
996312 Camp site services 12% Active
996313 Recreational and vacation camp services 12% Active
996321 Room or unit accommodation services for students in student residences 12% Active
996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 12% Active
996329 Other room or unit accommodation services n.e.c. 12% Active
996331 Services provided by Restaurants, Cafes and similar eating facilities including 12% Active
996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, 12% Active
996333 Services provided in Canteen and other similar establishments 12% Active
996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/ 12% Active
996335 Catering services in trains, flights etc. 12% Active
996336 Preparation and/or supply services of food, edible preparations, alchoholic & no 12% Active
996337 Other contract food services 12% Active
996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving 12% Active
996411 Local land transport services of passengers by railways, metro, monorail, bus, t 18% Active
996412 Taxi services including radio taxi & other similar services; 18% Active
996413 Non-scheduled local bus and coach charter services 18% Active
996414 Other land transportation services of passengers. 18% Active
996415 Local water transport services of passengers by ferries, cruises etc 18% Active
996416 Sightseeing transportation services by rail, land, water & air 18% Active
996419 Other local transportation services of passengers n.e.c. 18% Active
996421 Long-distance transport services of passengers through Rail network by Railways, 18% Active
996422 Long-distance transport services of passengers through Road by Bus, Car, non-sch 18% Active
996423 Taxi services including radio taxi & other similar services 18% Active
996424 Coastal and transoceanic (overseas) water transport services of passengers by Fe 18% Active
996425 Domestic/International Scheduled Air transport services of passengers 18% Active
996426 Domestic/international non-scheduled air transport services of Passengers 18% Active
996427 Space transport services of passengers 18% Active
996429 Other long-distance transportation services of passengers n.e.c. 18% Active
996511 Road transport services of Goods including letters, parcels, live animals, house 5% Active
996512 Railway transport services of Goods including letters, parcels, live animals, ho 5% Active
996513 Transport services of petroleum & natural gas, water, sewerage and other goods v 5% Active
996519 Other land transport services of goods n.e.c. 5% Active
996521 Coastal and transoceanic (overseas) water transport services of goods by refrige 5% Active
996522 Inland water transport services of goods by refrigerator vessels, tankers and ot 5% Active
996531 Air transport services of letters & parcels and other goods 5% Active
996532 Space transport services of freight 5% Active
996601 Rental services of road vehicles including buses, coaches, cars, trucks and othe 5% Active
996602 Rental services of water vessels including passenger vessels, freight vessels et 5% Active
996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc 5% Active
996609 Rental services of other transport vehicles n.e.c. with or without operator 5% Active
996711 Container handling services 5% Active
996712 Customs House Agent services 5% Active
996713 Clearing and forwarding services 5% Active
996719 Other cargo and baggage handling services 5% Active
996721 Refrigerated storage services 5% Active
996722 Bulk liquid or gas storage services 5% Active
996729 Other storage and warehousing services 5% Active
996731 Railway pushing or towing services 5% Active
996739 Other supporting services for railway transport n.e.c. 5% Active
996741 Bus station services 5% Active
996742 Operation services of National Highways, State Highways, Expressways, Roads & st 5% Active
996743 Parking lot services 5% Active
996744 Towing services for commercial and private vehicles 5% Active
996749 Other supporting services for road transport n.e.c. 5% Active
996751 Port and waterway operation services (excl. cargo handling) such as operation se 5% Active
996752 Pilotage and berthing services 5% Active
996753 Vessel salvage and refloating services 5% Active
996759 Other supporting services for water transport n.e.c. 5% Active
996761 Airport operation services (excl. cargo handling) 5% Active
996762 Air traffic control services 5% Active
996763 Other supporting services for air transport 5% Active
996764 Supporting services for space transport 5% Active
996791 Goods transport agency services for road transport 5% Active
996792 Goods transport agency services for other modes of transport 5% Active
996793 Other goods transport services 5% Active
996799 Other supporting transport services n.e.c 5% Active
996811 Postal services including post office counter services, mail box rental services 18% Active
996812 Courier services 18% Active
996813 Local delivery services 18% Active
996819 Other Delivery Services n.e.c 18% Active
996911 Electricity transmission services 18% Active
996912 Electricity distribution services 18% Active
996913 Gas distribution services 18% Active
996921 Water distribution services 18% Active
996922 Services involving distribution of steam, hot water and air conditioning supply 18% Active
996929 Other similar services. 18% Active
997111 Central banking services 18% Active
997112 Deposit services 18% Active
997113 Credit-granting services including stand-by commitment, guarantees & securities 18% Active
997114 Financial leasing services 18% Active
997119 Other financial services (except investment banking, insurance services and pens 18% Active
997120 Investment banking services 18% Active
997131 Pension services 18% Active
997132 Life insurance services (excluding reinsurance services) 18% Active
997133 Accident and health insurance services 18% Active
997134 Motor vehicle insurance services 18% Active
997135 Marine, aviation, and other transport insurance services 18% Active
997136 Freight insurance services & Travel insurance services 18% Active
997137 Other property insurance services 18% Active
997139 Other non-life insurance services (excluding reinsurance services) 18% Active
997141 Life reinsurance services 18% Active
997142 Accident and health reinsurance services 18% Active
997143 Motor vehicle reinsurance services 18% Active
997144 Marine, aviation and other transport reinsurance ser 18% Active
997145 Services 18% Active
997146 Freight reinsurance services 18% Active
997147 Other property reinsurance services 18% Active
997149 Other non-life reinsurance services 18% Active
997151 Services related to investment banking such as mergers & acquisition services, c 18% Active
997152 Brokerage and related securities and commodities services including commodity ex 18% Active
997153 Portfolio management services except pension funds 18% Active
997154 Trust and custody services 18% Active
997155 Services related to the administration of financial markets 18% Active
997156 Financial consultancy services 18% Active
997157 Foreign exchange services 18% Active
997158 Financial transactions processing and clearing house services 18% Active
997159 Other services auxiliary to financial services 18% Active
997161 Insurance brokerage and agency services 18% Active
997162 Insurance claims adjustment services 18% Active
997163 Actuarial services 18% Active
997164 Pension fund management services 18% Active
997169 Other services auxiliary to insurance and pensions 18% Active
997171 Services of holding equity of subsidiary companies 18% Active
997172 Services of holding securities and other assets of trusts and funds and similar 18% Active
997211 Rental or leasing services involving own or leased residential property 18% Active
997212 Rental or leasing services involving own or leased non-residential property 18% Active
997213 Trade services of buildings 18% Active
997214 Trade services of time-share properties 18% Active
997215 Trade services of vacant and subdivided land 18% Active
997221 Property management services on a fee/commission basis or contract basis 18% Active
997222 Building sales on a fee/commission basis or contract basis 18% Active
997223 Land sales on a fee/commission basis or contract basis 18% Active
997224 Real estate appraisal services on a fee/commission basis or contract basis 18% Active
997311 Leasing or rental services concerning transport equipments including containers, 18% Active
997312 Leasing or rental services concerning agricultural machinery and equipment with 18% Active
997313 Leasing or rental services concerning construction machinery and equipment with 18% Active
997314 Leasing or rental services concerning office machinery and equipment (except com 18% Active
997315 Leasing or rental services concerning computers with or without operators 18% Active
997316 Leasing or rental services concerning telecommunications equipment with or witho 18% Active
997319 Leasing or rental services concerning other machinery and equipments with or wit 18% Active
997321 Leasing or rental services concerning televisions, radios, video cassette record 18% Active
997322 Leasing or rental services concerning video tapes and disks (Home entertainment 18% Active
997323 Leasing or rental services concerning furniture and other household appliances 18% Active
997324 Leasing or rental services concerning pleasure and leisure equipment. 18% Active
997325 Leasing or rental services concerning household linen. 18% Active
997326 Leasing or rental services concerning textiles, clothing and footwear. 18% Active
997327 Leasing or rental services concerning do-it-yourself machinery and equipment 18% Active
997329 Leasing or rental services concerning other goods 18% Active
997331 Licensing services for the right to use computer software and databases. 18% Active
997332 Licensing services for the right to broadcast and show original films, sound rec 18% Active
997333 Licensing services for the right to reproduce original art works 18% Active
997334 Licensing services for the right to reprint and copy manuscripts, books, journal 18% Active
997335 Licensing services for the right to use R&D products 18% Active
997336 Licensing services for the right to use trademarks and franchises 18% Active
997337 Licensing services for the right to use minerals including its exploration and e 18% Active
997338 Licensing services for right to use other natural resources including telecommun 18% Active
997339 Licensing services for the right to use other intellectual property products and 18% Active
998111 Research and experimental development services in natural sciences 18% Active
998112 Research and experimental development services in engineering and technology 18% Active
998113 Research and experimental development services in medical sciences and pharmacy. 18% Active
998114 Research and experimental development services in agricultural sciences. 18% Active
998121 Research and experimental development services in social sciences. 18% Active
998122 Research and experimental development services in humanities 18% Active
998130 Interdisciplinary research and experimental development services. 18% Active
998141 Research and development originals in pharmaceuticals 18% Active
998142 Research and development originals in agriculture 18% Active
998143 Research and development originals in biotechnology 18% Active
998144 Research and development originals in computer related sciences 18% Active
998145 Research and development originals in other fields n.e.c. 18% Active
998211 Legal advisory and representation services concerning criminal law. 18% Active
998212 Legal advisory and representation services concerning other fields of law. 18% Active
998213 Legal documentation and certification services concerning patents, copyrights an 18% Active
998214 Legal documentation and certification services concerning other documents. 18% Active
998215 Arbitration and conciliation services 18% Active
998216 Other legal services n.e.c. 18% Active
998221 Financial auditing services 18% Active
998222 Accounting and bookkeeping services 18% Active
998223 Payroll services 18% Active
998224 Other similar services n.e.c 18% Active
998231 Corporate tax consulting and preparation services 18% Active
998232 Individual tax preparation and planning services 18% Active
998240 Insolvency and receivership services 18% Active
998311 Management consulting and management services including financial, strategic, hu 18% Active
998312 Business consulting services including pubic relations services 18% Active
998313 Information technology (IT) consulting and support services 18% Active
998314 Information technology (IT) design and development services 18% Active
998315 Hosting and information technology (IT) infrastructure provisioning services 18% Active
998316 IT infrastructure and network management services 18% Active
998319 Other information technology services n.e.c 18% Active
998321 Architectural advisory services 18% Active
998322 Architectural services for residential building projects 18% Active
998323 Architectural services for non-residential building projects 18% Active
998324 Historical restoration architectural services 18% Active
998325 Urban planning services 18% Active
998326 Rural land planning services 18% Active
998327 Project site master planning services 18% Active
998328 Landscape architectural services and advisory services 18% Active
998331 Engineering advisory services 18% Active
998332 Engineering services for building projects 18% Active
998333 Engineering services for industrial and manufacturing projects 18% Active
998334 Engineering services for transportation projects 18% Active
998335 Engineering services for power projects 18% Active
998336 Engineering services for telecommunications and broadcasting projects 18% Active
998337 Engineering services for waste management projects (hazardous and non-hazardous) 18% Active
998338 Engineering services for other projects n.e.c. 18% Active
998339 Project management services for construction projects 18% Active
998341 Geological and geophysical consulting services 18% Active
998342 Subsurface surveying services 18% Active
998343 Mineral exploration and evaluation 18% Active
998344 Surface surveying and map-making services 18% Active
998345 Weather forecasting and meteorological services 18% Active
998346 Technical testing and analysis services 18% Active
998347 Certification of ships, aircraft, dams, etc. 18% Active
998348 Certification and authentication of works of art 18% Active
998349 Other technical and scientific services n.e.c. 18% Active
998351 Veterinary services for pet animals 18% Active
998352 Veterinary services for livestock 18% Active
998359 Other veterinary services n.e.c. 18% Active
998361 Advertising Services 18% Active
998362 Purchase or sale of advertising space or time, on commission 18% Active
998363 Sale of advertising space in print media (except on commission) 18% Active
998364 Sale of TV and radio advertising time 18% Active
998365 Sale of Internet advertising space 18% Active
998366 Sale of other advertising space or time (except on commission) 18% Active
998371 Market research services 18% Active
998372 Public opinion polling services 18% Active
998381 Portrait photography services 18% Active
998382 Advertising and related photography services 18% Active
998383 Event photography and event videography services 18% Active
998384 Specialty photography services 18% Active
998385 Restoration and retouching services of photography 18% Active
998386 Photographic & videographic processing services 18% Active
998387 Other Photography & Videography and their processing services n.e.c. 18% Active
998391 Specialty design services including interior design, fashion design, industrial 18% Active
998392 Design originals 18% Active
998393 Scientific and technical consulting services 18% Active
998394 Original compilations of facts/information 18% Active
998395 Translation and interpretation services 18% Active
998396 Trademarks and franchises 18% Active
998397 Sponsorship Services & Brand Promotion Services 18% Active
998399 Other professional, technical and business services n.e.c. 18% Active
998411 Carrier services 18% Active
998412 Fixed telephony services 18% Active
998413 Mobile telecommunications services 18% Active
998414 Private network services 18% Active
998415 Data transmission services 18% Active
998419 Other telecommunications services including Fax services, Telex services n.e.c. 18% Active
998421 Internet backbone services 18% Active
998422 Internet access services in wired and wireless mode. 18% Active
998423 Fax, telephony over the Internet 18% Active
998424 Audio conferencing and video conferencing over the Internet 18% Active
998429 Other Internet telecommunications services n.e.c. 18% Active
998431 On-line text based information such as online books, newpapers, periodicals, dir 18% Active
998432 On-line audio content 18% Active
998433 On-line video content 18% Active
998434 Software downloads 18% Active
998439 Other on-line contents n.e.c. 18% Active
998441 News agency services to newspapers and periodicals 18% Active
998442 Services of independent journalists and press photographers 18% Active
998443 News agency services to audiovisual media 18% Active
998451 Library services 18% Active
998452 Operation services of public archives including digital archives 18% Active
998453 Operation services of historical archives including digital archives 18% Active
998461 Radio broadcast originals 18% Active
998462 Television broadcast originals 18% Active
998463 Radio channel programmes 18% Active
998464 Television channel programmes 18% Active
998465 Broadcasting services 18% Active
998466 Home programme distribution services 18% Active
998511 Executive/retained personnel search services 18% Active
998512 Permanent placement services, other than executive search services 18% Active
998513 Contract staffing services 18% Active
998514 Temporary staffing services 18% Active
998515 Long-term staffing (pay rolling) services 18% Active
998516 Temporary staffing-to-permanent placement services 18% Active
998517 Co-employment staffing services 18% Active
998519 Other employment & labour supply services n.e.c 18% Active
998521 Investigation services 18% Active
998522 Security consulting services 18% Active
998523 Security systems services 18% Active
998524 Armoured car services 18% Active
998525 Guard services 18% Active
998526 Training of guard dogs 18% Active
998527 Polygraph services 18% Active
998528 Fingerprinting services 18% Active
998529 Other security services n.e.c. 18% Active
998531 Disinfecting and exterminating services 18% Active
998532 Window cleaning services 18% Active
998533 General cleaning services 18% Active
998534 Specialized cleaning services for reservoirs and tanks 18% Active
998535 Sterilization of objects or premises (operating rooms) 18% Active
998536 Furnace and chimney cleaning services 18% Active
998537 Exterior cleaning of buildings of all types 18% Active
998538 Cleaning of transportation equipment 18% Active
998539 Other cleaning services n.e.c. 18% Active
998540 Packaging services of goods for others 18% Active
998541 Parcel packing and gift wrapping 18% Active
998542 Coin and currency packing services 18% Active
998549 Other packaging services n.e.c 18% Active
998551 Reservation services for transportation 18% Active
998552 Reservation services for accommodation, cruises and package tours 18% Active
998553 Reservation services for convention centres, congress centres and exhibition hal 18% Active
998554 Reservation services for event tickets, cinema halls, entertainment and recreati 18% Active
998555 Tour operator services 18% Active
998556 Tourist guide services 18% Active
998557 Tourism promotion and visitor information services 18% Active
998559 Other travel arrangement and related services n.e.c 18% Active
998591 Credit reporting & rating services 18% Active
998592 Collection agency services 18% Active
998593 Telephone-based support services 18% Active
998594 Combined office administrative services 18% Active
998595 Specialized office support services such as duplicating services, mailing servic 18% Active
998596 Events, Exhibitions, Conventions and trade shows organisation and assistance ser 18% Active
998597 Landscape care and maintenance services 18% Active
998598 Other information services n.e.c. 18% Active
998599 Other support services n.e.c. 18% Active
998611 Support services to crop production 18% Active
998612 Animal husbandry services 18% Active
998613 Support services to hunting 18% Active
998614 Support services to forestry and logging 18% Active
998615 Support services to fishing 18% Active
998619 Other support services to agriculture, hunting, forestry and fishing 18% Active
998621 Support services to oil and gas extraction 18% Active
998622 Support services to other mining n.e.c. 18% Active
998631 Support services to electricity transmission and distribution 18% Active
998632 Support services to gas distribution 18% Active
998633 Support services to water distribution 18% Active
998634 Support services to Distribution services of steam, hot water and air-conditioni 18% Active
998711 Maintenance and repair services of fabricated metal products, except machinery a 18% Active
998712 Maintenance and repair services of office and accounting machinery 18% Active
998713 Maintenance and repair services of computers and peripheral equipment 18% Active
998714 Maintenance and repair services of transport machinery and equipment 18% Active
998715 Maintenance and repair services of electrical household appliances 18% Active
998716 Maintenance and repair services of telecommunication equipments and apparatus 18% Active
998717 Maintenance and repair services of commercial and industrial machinery. 18% Active
998718 Maintenance and repair services of elevators and escalators 18% Active
998719 Maintenance and repair services of other machinery and equipments 18% Active
998721 Repair services of footwear and leather goods 18% Active
998722 Repair services of watches, clocks and jewellery 18% Active
998723 Repair services of garments and household textiles 18% Active
998724 Repair services of furniture 18% Active
998725 Repair services of bicycles 18% Active
998726 Maintenance and repair services of musical instruments 18% Active
998727 Repair services for photographic equipment and cameras 18% Active
998729 Maintenance and repair services of other goods n.e.c. 18% Active
998731 Installation services of fabricated metal products, except machinery and equipme 18% Active
998732 Installation services of industrial, manufacturing and service industry machiner 18% Active
998733 Installation services of office and accounting machinery and computers 18% Active
998734 Installation services of radio, television and communications equipment and appa 18% Active
998735 Installation services of professional medical machinery and equipment, and preci 18% Active
998736 Installation services of electrical machinery and apparatus n.e.c. 18% Active
998739 Installation services of other goods n.e.c. 18% Active
998811 Meat processing services 18% Active
998812 Fish processing services 18% Active
998813 Fruit and vegetables processing services 18% Active
998814 Vegetable and animal oil and fat manufacturing services 18% Active
998815 Dairy product manufacturing services 18% Active
998816 Other food product manufacturing services 18% Active
998817 Prepared animal feeds manufacturing services 18% Active
998818 Beverage manufacturing services 18% Active
998819 Tobacco manufacturing services n.e.c. 18% Active
998821 Textile manufacturing services 18% Active
998822 Wearing apparel manufacturing services 18% Active
998823 Leather and leather product manufacturing services 18% Active
998831 Wood and wood product manufacturing services 18% Active
998832 Paper and paper product manufacturing services 18% Active
998841 Coke and refined petroleum product manufacturing services 18% Active
998842 Chemical product manufacturing services 18% Active
998843 Pharmaceutical product manufacturing services 18% Active
998851 Rubber and plastic product manufacturing services 18% Active
998852 Plastic product manufacturing services 18% Active
998853 Other non-metallic mineral product manufacturing services 18% Active
998860 Basic metal manufacturing services 18% Active
998871 Structural metal product, tank, reservoir and steam generator manufacturing serv 18% Active
998872 Weapon and ammunition manufacturing services 18% Active
998873 Other fabricated metal product manufacturing and metal treatment services 18% Active
998874 Computer, electronic and optical product manufacturing services 18% Active
998875 Electrical equipment manufacturing services 18% Active
998876 General-purpose machinery manufacturing services n.e.c. 18% Active
998877 Special-purpose machinery manufacturing services 18% Active
998881 Motor vehicle and trailer manufacturing services 18% Active
998882 Other transport equipment manufacturing services 18% Active
998891 Furniture manufacturing services 18% Active
998892 Jewellery manufacturing services 18% Active
998893 Imitation jewellery manufacturing services 18% Active
998894 Musical instrument manufacturing services 18% Active
998895 Sports goods manufacturing services 18% Active
998896 Game and toy manufacturing services 18% Active
998897 Medical and dental instrument and supply manufacturing services 18% Active
998898 Other manufacturing services n.e.c. 18% Active
998911 Publishing, on a fee or contract basis 18% Active
998912 Printing and reproduction services of recorded media, on a fee or contract basis 18% Active
998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing servic 18% Active
998931 Iron and steel casting services 18% Active
998932 Non-ferrous metal casting services 18% Active
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 18% Active
998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 18% Active
998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract ba 18% Active
999111 Overall Government public services 18% Active
999112 Public administrative services related to the provision of educational, health c 18% Active
999113 Public administrative services related to the more efficient operation of busine 18% Active
999119 Other administrative services of the government n.e.c. 18% Active
999121 Public administrative services related to external affairs, diplomatic and consu 18% Active
999122 Services related to foreign economic aid 18% Active
999123 Services related to foreign military aid 18% Active
999124 Military defence services 18% Active
999125 Civil defence services 18% Active
999126 Police and fire protection services 18% Active
999127 Public administrative services related to law courts 18% Active
999128 Administrative services related to the detention or rehabilitation of criminals. 18% Active
999129 Public administrative services related to other public order and safety affairs 18% Active
999131 Administrative services related to sickness, maternity or temporary disablement 18% Active
999132 Administrative services related to government employee pension schemes; old-age 18% Active
999133 Administrative services related to unemployment compensation benefit schemes 18% Active
999134 Administrative services related to family and child allowance programmes 18% Active
999210 Pre-primary education services Nil Exempt
999220 Primary education services Nil Exempt
999231 Secondary education services, general Nil Exempt
999232 Secondary education services, technical and vocational. Nil Exempt
999241 Higher education services, general Nil Exempt
999242 Higher education services, technical Nil Exempt
999243 Higher education services, vocational Nil Exempt
999249 Other higher education services Nil Exempt
999259 Specialised education services Nil Exempt
999291 Cultural education services Nil Exempt
999292 Sports and recreation education services Nil Exempt
999293 Commercial training and coaching services Nil Exempt
999294 Other education and training services n.e.c. Nil Exempt
999295 Services involving conduct of examination for admission to educational instituti Nil Exempt
999299 Other Educational support services Nil Exempt
999311 Inpatient services Nil Exempt
999312 Medical and dental services Nil Exempt
999313 Childbirth and related services Nil Exempt
999314 Nursing and Physiotherapeutic services Nil Exempt
999315 Ambulance services Nil Exempt
999316 Medical Laboratory and Diagnostic-imaging services Nil Exempt
999317 Blood, sperm and organ bank services Nil Exempt
999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, Nil Exempt
999321 Residential health-care services other than by hospitals Nil Exempt
999322 Residential care services for the elderly and persons with disabilities Nil Exempt
999331 Residential care services for children suffering from mental retardation, mental Nil Exempt
999332 Other social services with accommodation for children Nil Exempt
999333 Residential care services for adults suffering from mental retardation, mental h Nil Exempt
999334 Other social services with accommodation for adults Nil Exempt
999341 Vocational rehabilitation services Nil Exempt
999349 Other social services without accommodation for the elderly and disabled n.e.c. Nil Exempt
999351 Child day-care services Nil Exempt
999352 Guidance and counseling services n.e.c. related to children Nil Exempt
999353 Welfare services without accommodation Nil Exempt
999359 Other social services without accommodation n.e.c. Nil Exempt
999411 Sewerage and sewage treatment services 18% Active
999412 Septic tank emptying and cleaning services 18% Active
999421 Collection services of hazardous waste 18% Active
999422 Collection services of non-hazardous recyclable materials 18% Active
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