SAC 9954 - Construction and works contract services
Construction, civil works, developer/promoter, government and concessional project entries require exact Notification 11
Open sectorSAC 9961 - Wholesale trade services
Commission, agency, margin and principal-to-principal character affect classification and valuation.
Open sectorSAC 9962 - Retail trade services
Retail service classification must not be confused with supply of goods.
Open sectorSAC 9963 - Accommodation, food and beverage services
Hotel specified-premises status, restaurant conditions, catering and event location affect rate and ITC.
Open sectorSAC 9964 - Passenger transport services
Mode, class, operator, recipient and input-credit condition determine treatment.
Open sectorSAC 9965 - Goods transport services
GTA status, consignment note, recipient class, forward/RCM option and multimodal transport are separate tests.
Open sectorSAC 9966 - Rental of transport vehicles
With/without operator, duration, recipient and fuel inclusion affect classification.
Open sectorSAC 9967 - Supporting transport services
Port, airport, warehousing, cargo handling and logistics must be split from core transport.
Open sectorSAC 9968 - Postal and courier services
Government postal functions, express parcel and courier supplies require separate entries.
Open sectorSAC 9971 - Financial and related services
Interest exemptions, fee income, securities, insurance and intermediary services require separate valuation and rate tes
Open sectorSAC 9972 - Real estate services
Construction before completion, renting, development rights, long-term lease and land/building exclusions require transa
Open sectorSAC 9973 - Leasing and rental without operator
Goods leasing, IP rights and immovable-property renting require separate SAC and rate entries.
Open sectorSAC 9981 - Research and development services
Contract R&D, grants, intellectual property and export conditions must be analysed separately.
Open sectorSAC 9982 - Legal and accounting services
Advocate, firm, arbitral tribunal, CA/accounting and recipient status affect RCM and forward charge.
Open sectorSAC 9983 - Other professional, technical and business services
Consulting, IT, engineering, advertising and intermediary/place-of-supply issues require precise description.
Open sectorSAC 9984 - Telecommunications, broadcasting and information services
Telecom, internet, database, OIDAR and broadcasting have distinct place-of-supply and valuation rules.
Open sectorSAC 9985 - Support services
Manpower, security, housekeeping, recruitment and business support can carry different RCM or rate conditions.
Open sectorSAC 9986 - Agricultural, mining and utility support services
Cultivation support, exploration, drilling and utility services require end-use and recipient analysis.
Open sectorSAC 9987 - Maintenance, repair and installation services
Goods component, works-contract character, warranty and place of supply must be separated.
Open sectorSAC 9988 - Manufacturing services on physical inputs owned by others
Job work versus manufacturing service, registered-principal status and product class can alter rate.
Open sectorSAC 9989 - Other manufacturing and publishing services
Printing, reproduction and material ownership determine goods-versus-service classification.
Open sectorSAC 9991 - Public administration and government services
Sovereign/statutory functions, business entities and Notification 12/2017 exemptions require exact entry mapping.
Open sectorSAC 9992 - Education services
Educational institution definition, curriculum, ancillary services and recipient/supplier conditions control exemption.
Open sectorSAC 9993 - Health and social care services
Clinical establishment, authorised medical practitioner, room/food, diagnostics and cosmetic treatment require exact sco
Open sectorSAC 9994 - Sewage, waste and remediation services
Municipal, government and environmental service exemptions require recipient and function tests.
Open sectorSAC 9995 - Membership organisation services
Club, association and mutuality issues require current section 7 treatment and exact rate entry.
Open sectorSAC 9996 - Recreational, cultural and sporting services
Admission, event organisation, betting/gaming and place-of-supply rules differ.
Open sectorSAC 9997 - Other services
Laundry, beauty, domestic and personal services require exact SAC and entry.
Open sectorSAC 9998 - Domestic services
Employment relationship and independent supply must be separated.
Open sectorSAC 9999 - Services of extraterritorial organisations
International organisation exemptions require the exact instrument and recipient status.
Open sector