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Service Accounting Codes (SAC) in GST for Services

PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES 
Heading & Group  Service Code (Tariff) Service Description
Section 5 : Construction Services     
Heading No.9954   Construction services
Group 99541   Construction services of buildings
  995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings
  995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
  995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
  995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
  995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
  995416 Construction Services of other buildings n.e.c
  995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
     
Group 99542   General construction services of civil engineering works
  995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
  995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
  995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
  995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works
  995425 General construction services of mines and industrial plants
  995426 General Construction services of Power Plants and its related infrastructure
  995427 General construction services of outdoor sport and recreation facilities
  995428 General construction services of other civil engineering works n.e.c.
  995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
     
Group 99543    Site preparation services
  995431 Demolition services
  995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
  995433 Excavating and earthmoving services
  995434 Water well drilling services and septic system installation services
  995435 Other site preparation services n.e.c
  995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
     
Group 99544   Assembly and erection of prefabricated constructions
  995441 Installation, assembly and erection services of prefabricated buildings
  995442 Installation, assembly and erection services of other prefabricated structures and constructions
  995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
  995444 Other assembly and erection services n.e.c.
  995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
     
Group 99545   Special trade construction services
  995451 Pile driving and foundation services
  995452 Building framing & Roof Framing services
  995453 Roofing and waterproofing services
  995454 Concrete services
  995455 Structural steel erection services
  995456 Masonry services
  995457 Scaffolding services
  995458 Other special trade construction services n.e.c.
  995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
     
Group 99546   Installation services
  995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
  995462 Water plumbing and drain laying services
  995463 Heating, ventilation and air conditioning equipment installation services
  995464 Gas fitting installation services
  995465 Insulation services
  995466 Lift and escalator installation services
  995468 Other installation services n.e.c.
  995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
     
Group 99547   Building completion and finishing services
  995471 Glazing services
  995472 Plastering services
  995473 Painting services
  995474 Floor and wall tiling services
  995475 Other floor laying, wall covering and wall papering services
  995476 Joinery and carpentry services
  995477 Fencing and railing services
  995478 Other building completion and finishing services n.e.c.
  995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
     
Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
     
Heading No. 9961   Services in wholesale trade
Group 99611    
  996111 Services provided for a fee/commission or contract basis on wholesale trade
     
Heading No. 9962   Services in retail trade
Group 99621    
  996211 Services provided for a fee/commission or contract basis on retail trade
     
Heading No. 9963   Accommodation, Food and beverage services
Group 99631   Accommodation services
  996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc
  996312 Camp site services
  996313 Recreational and vacation camp services
     
     
Group 99632   Other accommodation services
  996321 Room or unit accommodation services for students in student residences
  996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
  996329 Other room or unit accommodation services n.e.c.
     
Group 99633   Food, edible preparations, alchoholic & non-alchocholic beverages serving services
  996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
  996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
  996333 Services provided in Canteen and other similar establishments
  996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
  996335 Catering services in trains, flights etc.
  996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators
  996337 Other contract food services
  996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.
     
Heading No. 9964   Passenger transport services
Group 99641   Local transport and sightseeing transportation services of passengers
  996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
  996412 Taxi services including radio taxi & other similar services; 
  996413 Non-scheduled local bus and coach charter services
  996414 Other land transportation services of passengers.
  996415 Local water transport services of passengers by ferries, cruises etc
  996416 Sightseeing transportation services by rail, land, water & air
  996419 Other local transportation services of passengers n.e.c.
     
Group 99642   Long-distance transport services of passengers
  996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc
  996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
  996423 Taxi services including radio taxi & other similar services
  996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
  996425 Domestic/International Scheduled Air transport services of passengers
  996426 Domestic/international non-scheduled air transport services of Passengers
  996427 Space transport services of passengers
  996429 Other long-distance transportation services of passengers n.e.c.
     
Heading No. 9965   Goods Transport Services
Group 99651   Land transport services of Goods
  996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
  996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
  996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
  996519 Other land transport services of goods n.e.c.
     
Group 99652   Water transport services of goods
  996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
  996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels.
     
Group 99653   Air and space transport services of goods
  996531 Air transport services of letters & parcels and other goods
  996532 Space transport services of freight
     
Heading No. 9966   Rental services of transport vehicles with or without operators
Group 99660   Rental services of transport vehicles with or without operators
  996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
  996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
  996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
  996609 Rental services of other transport vehicles n.e.c. with or without operator
     
Heading No.9967   Supporting services in transport
Group 99671   Cargo handling services
  996711 Container handling services
  996712 Customs House Agent services
  996713 Clearing and forwarding services
  996719 Other cargo and baggage handling services
     
Group 99672   Storage and warehousing services
  996721 Refrigerated storage services
  996722 Bulk liquid or gas storage services
  996729 Other storage and warehousing services
     
Group 99673   Supporting services for railway transport
  996731 Railway pushing or towing services
  996739 Other supporting services for railway transport n.e.c.
     
Group 99674   Supporting services for road transport
  996741 Bus station services
  996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
  996743 Parking lot services
  996744 Towing services for commercial and private vehicles
  996749 Other supporting services for road transport n.e.c.
     
Group 99675   Supporting services for water transport (coastal, transoceanic and inland waterways)
  996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
  996752 Pilotage and berthing services
  996753 Vessel salvage and refloating services
  996759 Other supporting services for water transport n.e.c.
     
Group 99676   Supporting services for air or space transport
  996761 Airport operation services (excl. cargo handling)
  996762 Air traffic control services
  996763 Other supporting services for air transport
  996764 Supporting services for space transport
     
Group 99679   Other supporting transport services
  996791 Goods transport agency services for road transport
  996792 Goods transport agency services for other modes of transport
  996793 Other goods transport services 
  996799 Other supporting transport services n.e.c
     
Heading No. 9968   Postal and courier services
Group 99681   Postal and courier services
  996811 Postal services including post office counter services, mail box rental services.
  996812 Courier services
  996813 Local delivery services
  996819 Other Delivery Services n.e.c
     
Heading No. 9969   Electricity, gas, water and other distribution services
Group 99691   Electricity and gas distribution services
  996911 Electricity transmission services
  996912 Electricity distribution services
  996913 Gas distribution services
     
Group 99692   Water distribution and other services
  996921 Water distribution services
  996922 Services involving distribution of steam, hot water and air conditioning supply etc.
  996929 Other similar services.
     
Section 7: Financial and related services; real estate services; and rental and leasing services    
     
Heading No. 9971   Financial and related services
Group 99711   Financial services (except investment banking, insurance services and pension services)
  997111 Central banking services
  997112 Deposit services
  997113 Credit-granting services including stand-by commitment, guarantees & securities
  997114 Financial leasing services
  997119 Other financial services (except investment banking, insurance services and pension services)
     
Group 99712   Investment banking services 
  997120 Investment banking services 
     
Group 99713   Insurance and pension services (excluding reinsurance services)
  997131 pension services
  997132 Life insurance services  (excluding reinsurance services)
  997133 Accident and health insurance services
  997134 Motor vehicle insurance services
  997135 Marine, aviation, and other transport insurance services
  997136 Freight insurance services & Travel insurance services
  997137 Other property insurance services
  997139 Other non-life insurance services (excluding reinsurance services)
     
Group 99714   Reinsurance services
  997141 Life reinsurance services
  997142 Accident and health reinsurance services
  997143 Motor vehicle reinsurance services
  997144 Marine, aviation and other transport reinsurance ser
  997145 services
  997146 Freight reinsurance services
  997147 Other property reinsurance services
  997149 Other non-life reinsurance services 
     
Group 99715   Services auxiliary to financial services (other than to insurance and pensions)
  997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
  997152 Brokerage and related securities and commodities services including commodity exchange services
  997153 Portfolio management services except pension funds
  997154 Trust and custody services
  997155 Services related to the administration of financial markets
  997156 Financial consultancy services
  997157 Foreign exchange services
  997158 Financial transactions processing and clearing house services
  997159 Other services auxiliary to financial services
     
Group 99716   Services auxillary to insurance and pensions
  997161 Insurance brokerage and agency services
  997162 Insurance claims adjustment services
  997163 Actuarial services
  997164 Pension fund management services
  997169 Other services auxiliary to insurance and pensions 
     
Group 99717   Services of holding financial assets
  997171 Services of holding equity of subsidiary companies
  997172 Services of holding securities and other assets of trusts and funds and similar financial entities
     
Heading No.9972   Real estate services
Group 99721   Real estate services involving owned or leased property
  997211 Rental or leasing services involving own or leased residential property
  997212 Rental or leasing services involving own or leased non-residential property
  997213 Trade services of buildings
  997214 Trade services of time-share properties
  997215 Trade services of vacant and subdivided land
     
Group 99722   Real estate services on a fee/commission basis or contract basis
  997221 Property management services on a fee/commission basis or contract basis
  997222 Building sales on a fee/commission basis or contract basis
  997223 Land sales on a fee/commission basis or contract basis
  997224 Real estate appraisal services on a fee/commission basis or contract basis
     
Heading no.9973   Leasing or rental services with or without operator
Group 99731   Leasing or rental services concerning machinery and equipment with or without operator
  997311 Leasing or rental services concerning transport equipments including containers, with or without operator
  997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator
  997313 Leasing or rental services concerning construction machinery and equipment with or without operator
  997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
  997315 Leasing or rental services concerning computers with or without operators
  997316 Leasing or rental services concerning telecommunications equipment with or without operator
  997319 Leasing or rental services concerning other machinery and equipments with or without operator
     
Group 99732   Leasing or rental services concerning other goods
  997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
  997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
  997323 Leasing or rental services concerning furniture and other household appliances
  997324 Leasing or rental services concerning pleasure and leisure equipment.
  997325 Leasing or rental services concerning household linen.
  997326 Leasing or rental services concerning textiles, clothing and footwear.
  997327 Leasing or rental services concerning do-it-yourself machinery and equipment
  997329 Leasing or rental services concerning other goods
     
Group 99733   Licensing services for the right to use intellectual property and similar products
  997331 Licensing services for the right to use computer software and databases.
  997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
  997333 Licensing services for the right to reproduce original art works
  997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
  997335 Licensing services for the right to use R&D products
  997336 Licensing services for the right to use trademarks and franchises
  997337 Licensing services for the right to use minerals including its exploration and evaluation
  997338 Licensing services for right to use other natural resources including telecommunication spectrum
  997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c
     
Section 8 : Business and Production Services    
     
Heading no. 9981   Research and development services
Group 99811   Research and experimental development services in natural sciences and engineering.
  998111 Research and experimental development services in natural sciences
  998112 Research and experimental development services in engineering and technology
  998113 Research and experimental development services in medical sciences and pharmacy.
  998114 Research and experimental development services in agricultural sciences.
     
Group 99812   Research and experimental development services in social sciences and humanities.
  998121 Research and experimental development services in social sciences.
  998122 Research and experimental development services in humanities
     
Group 99813   Interdisciplinary research services.
  998130 Interdisciplinary research and experimental development services.
     
Group 99814   Research and development originals
  998141 Research and development originals in pharmaceuticals
  998142 Research and development originals in agriculture
  998143 Research and development originals in biotechnology
  998144 Research and development originals in computer related sciences
  998145 Research and development originals in other fields n.e.c.
     
Heading no. 9982   Legal and accounting services
Group 99821   Legal services
  998211 Legal advisory and representation services concerning criminal law.
  998212 Legal advisory and representation services concerning other fields of law.
  998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
  998214 Legal documentation and certification services concerning other documents.
  998215 Arbitration and conciliation services
  998216 Other legal services n.e.c.
     
Group 99822   Accounting, auditing and bookkeeping services
  998221 Financial auditing services
  998222 Accounting and bookkeeping services
  998223 Payroll services
  998224 Other similar services n.e.c
     
Group 99823   Tax consultancy and preparation services
  998231 Corporate tax consulting and preparation services
  998232 Individual tax preparation and planning services
     
Group 99824   Insolvency and receivership services
  998240 Insolvency and receivership services
     
Heading no. 9983   Other professional, technical and business services
Group 99831   Management consulting and management services; information technology services.
  998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
  998312 Business consulting services including pubic relations services
  998313 Information technology (IT) consulting and support services
  998314 Information technology (IT) design and development services
  998315 Hosting and information technology (IT) infrastructure provisioning services
  998316 IT infrastructure and network management services
  998319 Other information technology services n.e.c
     
Group 99832   Architectural services, urban and land planning and landscape architectural services
  998321 Architectural advisory services
  998322 Architectural services for residential building projects
  998323 Architectural services for non-residential building projects
  998324 Historical restoration architectural services
  998325 Urban planning services
  998326 Rural land planning services
  998327 Project site master planning services
  998328 Landscape architectural services and advisory services
     
Group 99833   Engineering services
  998331 Engineering advisory services
  998332 Engineering services for building projects
  998333 Engineering services for industrial and manufacturing projects
  998334 Engineering services for transportation projects
  998335 Engineering services for power projects
  998336 Engineering services for telecommunications and broadcasting projects
  998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
  998338 Engineering services for other projects n.e.c.
  998339 Project management services for construction projects
     
Group 99834   Scientific and other technical services
  998341 Geological and geophysical consulting services
  998342 Subsurface surveying services
  998343 Mineral exploration and evaluation
  998344 Surface surveying and map-making services
  998345 Weather forecasting and meteorological services
  998346 Technical testing and analysis services
  998347 Certification of ships, aircraft, dams, etc.
  998348 Certification and authentication of works of art
  998349 Other technical and scientific services n.e.c.
     
Group 99835   Veterinary services
  998351 Veterinary services for pet animals
  998352 Veterinary services for livestock
  998359 Other veterinary services n.e.c.
     
Group 99836   Advertising services and provision of advertising space or time.
  998361 Advertising Services
  998362 Purchase or sale of advertising space or time, on commission
  998363 Sale of advertising space in print media (except on commission)
  998364 Sale of TV and radio advertising time
  998365 Sale of Internet advertising space
  998366 Sale of other advertising space or time (except on commission)
     
Group 99837   Market research and public opinion polling services
  998371 Market research services
  998372 Public opinion polling services
     
Group 99838   Photography & Videography and their processing services
  998381 Portrait photography services
  998382 Advertising and related photography services
  998383 Event photography and event videography services
  998384 Specialty photography services
  998385 Restoration and retouching services of photography
  998386 Photographic & videographic processing services
  998387 Other Photography & Videography and their processing services n.e.c.
     
Group 99839   Other professional, technical and business services.
  998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services
  998392 Design originals
  998393 Scientific and technical consulting services
  998394 Original compilations of facts/information
  998395 Translation and interpretation services
  998396 Trademarks and franchises
  998397 Sponsorship Services & Brand Promotion Services
  998399 Other professional, technical and business services n.e.c.
     
Heading no. 9984   Telecommunications, broadcasting and information supply services
Group 99841   Telephony and other telecommunications services
  998411 Carrier services
  998412 Fixed telephony services
  998413 Mobile telecommunications services
  998414 Private network services
  998415 Data transmission services
  998419 Other telecommunications services including Fax services, Telex services n.e.c.
     
Group 99842   Internet telecommunications services
  998421 Internet backbone services
  998422 Internet access services in wired and wireless mode.
  998423 Fax, telephony over the Internet
  998424 Audio conferencing and video conferencing over the Internet
  998429 Other Internet telecommunications services n.e.c.
     
Group 99843   On-line content services
  998431 On-line text based information such as online books, newpapers, periodicals, directories etc
  998432 On-line audio content
  998433 On-line video content
  998434 Software downloads
  998439 Other on-line contents n.e.c.
     
Group 99844   News agency services
  998441 News agency services to newspapers and periodicals
  998442 Services of independent journalists and press photographers
  998443 News agency services to audiovisual media
     
Group 99845   Library and archive services
  998451 Library services
  998452 Operation services of public archives including digital archives
  998453 Operation services of historical archives including digital archives
     
Group 99846   Broadcasting, programming and programme distribution services
  998461 Radio broadcast originals
  998462 Television broadcast originals
  998463 Radio channel programmes
  998464 Television channel programmes
  998465 Broadcasting services
  998466 Home programme distribution services
     
Heading no. 9985   Support services
Group 99851   Employment services including personnel search/referral service & labour supply service
  998511 Executive/retained personnel search services
  998512 Permanent placement services, other than executive search services
  998513 Contract staffing services
  998514 Temporary staffing services
  998515 Long-term staffing (pay rolling) services
  998516 Temporary staffing-to-permanent placement services
  998517 Co-employment staffing services
  998519 Other employment & labour supply services n.e.c
     
Group 99852   Investigation and security services
  998521 Investigation services
  998522 Security consulting services
  998523 Security systems services
  998524 Armoured car services
  998525 Guard services
  998526 Training of guard dogs
  998527 Polygraph services
  998528 Fingerprinting services
  998529 Other security services n.e.c.
     
Group 99853   Cleaning services
  998531 Disinfecting and exterminating services
  998532 Window cleaning services
  998533 General cleaning services
  998534 Specialized cleaning services for reservoirs and tanks
  998535 Sterilization of objects or premises (operating rooms)
  998536 Furnace and chimney cleaning services
  998537 Exterior cleaning of buildings of all types
  998538 Cleaning of transportation equipment
  998539 Other cleaning services n.e.c.
     
Group 99854   Packaging services
  998540 Packaging services of goods for others
  998541 Parcel packing and gift wrapping
  998542 Coin and currency packing services
  998549 Other packaging services n.e.c
     
Group 99855   Travel arrangement, tour operator and related services
  998551 Reservation services for transportation
  998552 Reservation services for accommodation, cruises and package tours
  998553 Reservation services for convention centres, congress centres and exhibition halls
  998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
  998555 Tour operator services
  998556 Tourist guide services
  998557 Tourism promotion and visitor information services
  998559 Other travel arrangement and related services n.e.c
     
Group 99859   Other support services
  998591 Credit reporting & rating services
  998592 Collection agency services
  998593 Telephone-based support services
  998594 Combined office administrative services
  998595 Specialized office support services such as duplicating services, mailing services, document preparation etc
  998596 Events, Exhibitions, Conventions and trade shows organisation and assistance services
  998597 Landscape care and maintenance services
  998598 Other information services n.e.c.
  998599 Other support services n.e.c.
     
Heading no.9986   Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861   Support services to agriculture, hunting, forestry and fishing
  998611 Support services to crop production
  998612 Animal husbandry services
  998613 Support services to hunting
  998614 Support services to forestry and logging
  998615 Support services to fishing
  998619 Other support services to agriculture, hunting, forestry and fishing
     
Group 99862   Support services to mining
  998621 Support services to oil and gas extraction
  998622 Support services to other mining n.e.c.
     
Group 99863   Support services to electricity, gas and water distribution
  998631 Support services to electricity transmission and distribution
  998632 Support services to gas distribution
  998633 Support services to water distribution
  998634 Support services to Distribution services of steam, hot water and air-conditioning supply
     
Heading no. 9987   Maintenance, repair and installation (except construction) services
Group 99871   Maintenance and repair services of fabricated metal products, machinery and equipment
  998711 Maintenance and repair services of fabricated metal products, except machinery and equipment.
  998712 Maintenance and repair services of office and accounting machinery
  998713 Maintenance and repair services of computers and peripheral equipment
  998714 Maintenance and repair services of transport machinery and equipment
  998715 Maintenance and repair services of electrical household appliances
  998716 Maintenance and repair services of telecommunication equipments and apparatus
  998717 Maintenance and repair services of commercial and industrial machinery.
  998718 Maintenance and repair services of elevators and escalators
  998719 Maintenance and repair services of other machinery and equipments
     
Group 99872   Repair services of other goods
  998721 Repair services of footwear and leather goods
  998722 Repair services of watches, clocks and jewellery
  998723 Repair services of garments and household textiles
  998724 Repair services of furniture
  998725 Repair services of bicycles
  998726 Maintenance and repair services of musical instruments
  998727 Repair services for photographic equipment and cameras
  998729 Maintenance and repair services of other goods n.e.c.
     
Group 99873   Installation services (other than construction)
  998731 Installation services of fabricated metal products, except machinery and equipment.
  998732 Installation services of industrial, manufacturing and service industry machinery and equipment.
  998733 Installation services of office and accounting machinery and computers
  998734 Installation services of radio, television and communications equipment and apparatus.
  998735 Installation services of professional medical machinery and equipment, and precision and optical instruments.
  998736 Installation services of electrical machinery and apparatus n.e.c.
  998739 Installation services of other goods n.e.c.
     
Heading no. 9988   Manufacturing services on physical inputs (goods) owned by others
Group 99881   Food, beverage and tobacco manufacturing services
  998811 Meat processing services
  998812 Fish processing services
  998813 Fruit and vegetables processing services
  998814 Vegetable and animal oil and fat manufacturing services
  998815 Dairy product manufacturing services
  998816 Other food product manufacturing services
  998817 Prepared animal feeds manufacturing services
  998818 Beverage manufacturing services
  998819 Tobacco manufacturing services n.e.c.
     
Group 99882   Textile, wearing apparel and leather manufacturing services
  998821 Textile manufacturing services
  998822 Wearing apparel manufacturing services
  998823 Leather and leather product manufacturing services
     
Group 99883   Wood and paper manufacturing services
  998831 Wood and wood product manufacturing services
  998832 Paper and paper product manufacturing services
     
Group 99884   Petroleum, chemical and pharmaceutical product manufacturing services
  998841 Coke and refined petroleum product manufacturing services
  998842 Chemical product manufacturing services
  998843 Pharmaceutical product manufacturing services
     
     
Group 99885   Rubber, plastic and other non-metallic mineral product manufacturing service
  998851 Rubber and plastic product manufacturing services
  998852 Plastic product manufacturing services
  998853 Other non-metallic mineral product manufacturing services
     
Group 99886   Basic metal manufacturing services
  998860 Basic metal manufacturing services
     
Group 99887   Fabricated metal product, machinery and equipment manufacturing services
  998871 Structural metal product, tank, reservoir and steam generator manufacturing services
  998872 Weapon and ammunition manufacturing services
  998873 Other fabricated metal product manufacturing and metal treatment services
  998874 Computer, electronic and optical product manufacturing services
  998875 Electrical equipment manufacturing services
  998876 General-purpose machinery manufacturing services n.e.c.
  998877 Special-purpose machinery manufacturing services
     
Group 99888   Transport equipment manufacturing services
  998881 Motor vehicle and trailer manufacturing services
  998882 Other transport equipment manufacturing services
     
Group 99889   Other manufacturing services
  998891 Furniture manufacturing services
  998892 Jewellery manufacturing services
  998893 Imitation jewellery manufacturing services
  998894 Musical instrument manufacturing services
  998895 Sports goods manufacturing services
  998896 Game and toy manufacturing services
  998897 Medical and dental instrument and supply manufacturing services
  998898 Other manufacturing services n.e.c.
     
Heading no. 9989   Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891   Publishing, printing and reproduction services
  998911 Publishing, on a fee or contract basis
  998912 Printing and reproduction services of recorded media, on a fee or contract basis
     
Group 99892   Moulding, pressing, stamping, extruding and similar plastic manufacturing services
  998920 Moulding, pressing, stamping, extruding and similar plastic manufac

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