What is HSN Code and SAC Code in GST with Full List? (2023)

Description of ServicesService Accounting Code (SAC)Medical servicelaboratory, diagnostic and imaging services999316medical and dental services999312Manufacture and supply of medical and dental instruments998897Installation services for professional medical machinery and equipment and precision and optical instruments.998735Experimental research and development services in the medical sciences and pharmacy.998113Services provided by operators of a biomedical waste collective treatment facility to a clinical facility through the treatment or disposal of biomedical waste or related processes.9994Advertisingadvertising and related photographic services998382advertising services998361Professional and technical servicesOther specialists, technical and business services9983Scientific and technical consultancy services998393business advice and management services; IT service.99831Architectural services, urban and regional planning and landscape architecture services99832technical services99833Scientific and other technical services99834market and opinion research services99837Photography and videography and services related to the editing thereof99838Other specialists, technical and business services.99839freight transport servicesRoad transport services for goods including letters, packages, live animals, home and office furniture, containers etc. by refrigerated truck, truck, trailer, human or animal towed vehicle or other vehicle.996511Rail transport services for goods including letters, parcels, live animals, home and office furniture, intermodal containers, bulk goods, etc.996512Pipeline transportation services for crude oil and natural gas, water, sewage and other commodities996513Other inland freight transport services nec996519Coastal and transoceanic (overseas) water transport services for goods with reefer vessels, tankers, bulk carriers, container ships, etc.996521Domestic transport of goods by reefers, tankers and other ships.996522Air transport services for letters, packages and other goods996531Transport of cargo space996532warehousing and storage servicescold storage services996721bulk storage services for liquids or gas996722Other warehousing and storage services996729rental servicesRental of road vehicles, including buses, coaches, cars, trucks and other motorized vehicles, with or without a driver996601Rental of personal watercraft, including passenger ships, cargo ships, etc., with or without an operator996602Rental of aircraft, including passenger aircraft, cargo aircraft, etc., with or without an operator996603Rental of other means of transport nec, with or without operator996609container handling servicescontainer handling services996711Agent service of the Customs Chamber996712Billing and forwarding service996713Other cargo and baggage handling services996719construction workConstruction work for other buildings, nec995416Construction services for other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious institutions, courts, prisons, museums and other similar buildings995415Construction services for commercial buildings such as office buildings, exhibition and wedding halls, shopping malls, hotels, restaurants, airports, railway or road terminals, parking garages, gas stations and gas stations, theaters and other similar buildings.995414Construction services for industrial buildings, e.g. B. Buildings used for production activities (used for assembly line activities), workshops, warehouse buildings and other similar industrial buildings995413Construction work for other residential buildings, such as retirement homes, shelters for the homeless, dormitories, etc995412Construction work in the area of ​​single-family houses, apartment buildings or multi-storey residential buildings995411Construction of any complex, building, structure or part thereof, including any complex or building, intended for sale in whole or in part to the buyer unless all consideration has been received at the issuance, if any, of a certificate of completion from the Employers to the competent authority or after the first seizure, whichever comes first. (The value of the land is one third of the total amount charged for these deliveries.)9954General construction work for other civil works, not elsewhere classified995428General construction services for outdoor sports and leisure facilities995427General construction work for power plants and associated infrastructure995426General construction services for mines and industrial plants995425General construction services for local water and sewage mains, power and communication cables and related works995424General construction services for underground/overland/underwater lines, communication lines and power lines (cables) over long distances; pumping stations and related works; Substations and related activities.995423General construction services for ports, waterways, dams, water works and pipelines, irrigation and other water works995422General construction services for highways, roads, railways and airport runways, bridges and tunnels995421Other construction services9954Other specialized construction services, not elsewhere classified995458Agricultural ServicesSupport services for agriculture, forestry, fisheries and animal husbandry. Services related to the cultivation of plants and the rearing of all animal species, with the exception of horse breeding, for food, fiber, fuel, raw materials or other similar agricultural products or products, through: directly related to agricultural production products, including cultivation, harvesting, threshing , crop protection or testing; b) labor supply on the farm; (c) agricultural processes, including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, disinfecting, drying, grading, grading, refrigerating or packaging, and similar operations that do not alter the essential characteristics of the farm produce that however, are only suitable for primary market sale; d) rental or leasing of agricultural machinery or vacant land with or without buildings associated with their use; e) loading, unloading, packaging, stocking or storage of agricultural products; f) agricultural advisory services; g) Services provided by an agricultural marketing committee or board, or services provided by a broker for the sale or purchase of agricultural products.9986Other supporting services for agriculture, hunting, forestry and fishing998619Leasing or rental of agricultural machinery and equipment, with or without an operator997312Original research and development in agriculture998142Research and development services in agricultural sciences.998114Fumigation services in warehouse for agricultural products.9985(h) Fumigation services at agricultural produce storage facilities9986Services of the National Center for Cold Chain Development of the Ministry of Agriculture, Agricultural Cooperation and Social Welfare in the field of cold chain knowledge dissemination.9992Services of the National Center for Cold Chain Development of the Ministry of Agriculture, Agricultural Cooperation and Social Welfare in the field of cold chain knowledge dissemination.9988Freight forwarding company services in the nature of transportation of goods - (a) agricultural products; (b) Goods where the charge for the carriage of goods in a single consignment does not exceed Rs. 1,500. (c) goods where the charge for the carriage of all such goods does not exceed Rs. 750 for a single consignee; d) milk, salt and edible grains, including flour, legumes and rice; e) organic fertilizer; (f) newspapers or periodicals entered in the newspaper register; g) Aids intended for victims of natural or man-made disasters, natural disasters, accidents or catastrophes; or h) defense or military equipment. explanation. – A freight forwarding company is any person who carries out road freight transport and who issues a bill of lading, regardless of their name.9967Freight forwarding company services in the nature of transportation of goods - (a) agricultural products; (b) Goods where the charge for the carriage of goods in a single consignment does not exceed Rs. 1,500. (c) goods where the charge for the carriage of all such goods does not exceed Rs. 750 for a single consignee; d) milk, salt and edible grains, including flour, legumes and rice; e) organic fertilizer; (f) newspapers or periodicals entered in the newspaper register; g) Aids intended for victims of natural or man-made disasters, natural disasters, accidents or catastrophes; or (h) defense or military equipment. explanation. – Goods transport company: any person providing services in the field of road transport of goods and issuing a bill of lading, regardless of their name.9965Services rendered by electricity distribution companies consisting of the construction, construction, commissioning or installation of infrastructure to extend the electricity distribution network to an agricultural well or line for agricultural purposes99Services provided by an unincorporated company or a not-for-profit company incorporated under applicable law engaged in: - (i) activities related to the welfare of industrial or agricultural workers or farmers; or (ii) the promotion of trade, commerce, industry, agriculture, arts, science, literature, culture, sports, education, welfare, charity and environmental protection among its own members in return for payment of a membership fee of up to Rs ) per member and year.9995The conduct of an intermediate production process as a professional activity in the cultivation of plants and the rearing of all animal life, with the exception of horse breeding, for food, fiber, fuel, raw materials or other similar products or agricultural products.9986General insurance services provided under the following schemes: Ð (a) Hut Insurance Scheme; b) livestock insurance under Swarnajaynti Gram Swarozgar Yojna (formerly known as Integrated Rural Development Programme); (c) family insurance program; (d) the Janata Personal Accident Policy and the Gramin Accident Policy; (e) Collective accident insurance for self-employed women; (f) insurance for agricultural pump sets and well failures; g) premiums for export credit insurance; h) Replace (Weather Dependent Crop Insurance Scheme or Modified National Agricultural Insurance Scheme) with [“Restructured Weather Dependent Crop Insurance Scheme (RWCIS)] on 2017-08-22 approved by the Government of Indonesia and implemented by the Ministry of Agriculture; (i) Politics of John Arogya Bima; j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] replaced by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 2017-08-22. k) seed harvest insurance pilot project; l) Central Sectoral Livestock Insurance Scheme; m) General health insurance scheme; (n) Rashtriya Swasthya Bima Yojana; (o) coconut palm insurance program; (p) Pradhan Mantri Suraksha Bima Yojna; (q) The Trust's Niramaya Health Insurance Scheme established under the National Autism, Cerebral Palsy, Mental Handicap and Multiple Disability Act 1999 (44 of 1999).9971General insurance services provided under the following schemes: Ð (a) Hut Insurance Scheme; b) livestock insurance under Swarnajaynti Gram Swarozgar Yojna (formerly known as Integrated Rural Development Programme); (c) family insurance program; (d) the Janata Personal Accident Policy and the Gramin Accident Policy; (e) Collective accident insurance for self-employed women; (f) insurance for agricultural pump sets and well failures; g) premiums for export credit insurance; h) Replace (Weather Dependent Crop Insurance Scheme or Modified National Agricultural Insurance Scheme) with [“Restructured Weather Dependent Crop Insurance Scheme (RWCIS)] on 2017-08-22 approved by the Government of Indonesia and implemented by the Ministry of Agriculture; (i) Politics of John Arogya Bima; j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] replaced by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 2017-08-22. k) seed harvest insurance pilot project; l) Central Sectoral Livestock Insurance Scheme; m) General health insurance scheme; (n) Rashtriya Swasthya Bima Yojana; (o) coconut palm insurance program; (p) Pradhan Mantri Suraksha BimaYojna; (q) Establishment of the Trust's Niramaya Health Insurance Scheme under the National Autism, Cerebral Palsy, Mental Handicap and Multiple Disability Act 1999 (44 of 1999).9991Transportation services by rail or sea from one point to another in India, comprising the following goods: a) humanitarian relief supplies for victims of natural disasters or catastrophes, catastrophes, accidents or man-made accidents; b) defense or military equipment; (c) newspapers or periodicals entered in the newspaper register; d) railway equipment or accessories; e) agricultural products; f) milk, salt and edible grains, including flour, legumes and rice; and g) organic fertilizer.9965The contract presented for the supply of works within the meaning of Article (119)(2) of the Central Tax on Goods and Services Act 2017 provided by construction, erection, putting into service or erection of original works relating to: (a) Railways, excluding (including those replaced as of January 25, 2018) monorail and subway; b) a single dwelling that is not part of a residential complex; (c) Affordable housing with up to 60 square meters of carpeted area per house on a housing scheme approved by the relevant authority under the Affordable Housing Partnership Scheme developed by the Irish Government's Department for Housing and Urban Poverty in India ; (d) Affordable housing with up to 60 square meters of carpeted area per house within a housing project approved by the relevant authority under the (1) Affordable Housing Partnership component of the Housing for All (Urban)/Pradhan Mantri Awas Yojana Mission ; (2) state government housing programs; (e) post-harvest storage facilities for agricultural produce, including a cold store for that purpose; or f) a mechanized system, machinery or equipment for the transport of food grain to units processing agricultural products as food other than alcoholic beverages.9954hotel and accommodation industryRoom or residential units provided by hotels, inns, guesthouses, clubs, etc.996311Accommodation in hotels including five star hotels and above, inns, boarding houses, clubs, camp sites and other commercial establishments intended for residential or lodging purposes, with the rent per room being Rs 7,500 and above per day per room9963Services provided by hotels, inns, guesthouses, clubs, etc., including room service, take-away and door-to-door food delivery.996332restaurants and similar establishmentsServices provided by restaurants, cafes and similar food businesses, including take-out, room service and door-to-door food delivery.996331Services provided by hotels, inns, guesthouses, clubs, etc., including room service, take-away and door-to-door food delivery.996332Services in the canteen and other similar establishments996333Catering-ServiceCatering services in exhibition halls, events, wedding halls and other outdoor and indoor events.996334Catering services on trains, planes, etc.996335Meal preparation and/or delivery services, meal preparation, alcoholic and non-alcoholic beverages for airlines and other transportation companies996336Further catering services on request996337Other foodstuffs, food preparations, services for serving alcoholic and non-alcoholic beverages, not otherwise classified996339job placementOther employment and job placement services nec998519HR services for co-employment998517National Workers' Insurance Corporation services for persons subject to the National Workers' Insurance Act 1948 (34 of 1948).9971Services provided by the Employee Benefit Fund Organization to persons subject to the provisions of the Employee Benefit Funds and Miscellaneous Regulations Act 1952 (19 of 1952).9971Business and employer organization services999511administration services relating to government occupational pension schemes; Disability or survivor benefits, except for government employees999132