Sl.

No Service description SAC Code Activity No

1 Ambulance Service 999315 3000010

2 Advertising services Print Media 998363 3000011

3 Advertising services TV & Radio 998364 3000012

4 Annual Maintenance Contract Service 998729 3000013

5 Battery Revival Centre Service 998729 3000014

6 Business Support Service 998599 3000015

7 Cleaning services 998539 3000016

8 Composite Supply of Works Contract- C 995419 3000017

9 Composite Supply of Works Contract- NC 995413 3000018

10 Contractual Service 996111 3000019

11 Discharge Test Service 998729 3000020

12 Dismantling Service 998729 3000021

13 Electrical Upgradation 995461 3000022

14 Employment services & labour supply serv 998519 3000023

15 Erection, Installation & Commissioning S 998739 3000024

16 Goods Transport Services 996791 3000025

17 IME Service 998716 3000026

18 Information technology Service 998598 3000027

19 Laundry Service 999712 3000028

20 Legal services 998216 3000029

21 Logistics Service 996791 3000030

22 Management, Maintenance or Repairs Servi 998719 3000031

23 Office Administrative Service 998594 3000032

24 OME Service 998719 3000033

25 Operations & Maintenance Service 998719 3000034

26 Outdoor Catering Services 996337 3000035

27 Professional, technical and business ser 998311 3000036

28 Renting of Immovable property Service 997212 3000037

29 Renting of Motor Cab 996601 3000038

30 Renting of Tangible Asset Service 997319 3000039

31 Scientific and other technical services 998346 3000040

32 Security Guard Service 998525 3000041

33 Security Service 998529 3000042

34 Site Survey Service 998599 3000043

35 Sponsorship Services 998397 3000044

36 Subject Matter Expert Service 998729 3000045

37 Turnkey Solution Service 995461 3000046

38 Water transport services of goods 996521 3000047

39 Directors Services 998311 3000048

40 Air & Space Transport Services 996531 3000049

41 Other supporting transport services 996799 3000050

42 Courier services 996812 3000051

43 Other Telecommunication Services 998419 3000052

44 MRS of CML & Indl Machinery 998717 3000053

45 Instl of Indl, Mfr & Serv Inds mach & Eq 998732 3000054

46 Instl serv of Tele Comm Equip & Apps 998734 3000055

47 General Civil Construction Services 995428 3000056

48 Medical Services 000000 3000057

49 Rental services of other transport vehic 996609 3000058

50 Other professional, technical and busine 998399 3000059

51 Employment serives & Labour supply serv 998519 3000060

52 Structural steel erection services 995455 3000061

53 Instl servi of indust, manf,mach and equ 998732 3000062

54 special trade construction services n.e. 995458 3000063

55 HVAC equipment instal services 995463 3000064

56 Installation services n.e.c. 995468 3000065

57 General construction-pipeline,powerline 995423 3000066

58 Water plumbing and drain laying services 995462 3000067

59 Floor laying, wall covering and wall pap 995475 3000068

60 Internet access services in wired and wi 998422 3000069

61 Information technology (IT) consulting a 998313 3000070

62 Information technology (IT) design and d 998314 3000071

63 Hosting and information technology (IT) 998315 3000072

64 IT infrastructure and network management 998316 3000073

65 Structural steel erection services 995455 3000074

66 Other legal services 998216 3000075

67 Telecommunication Services 998412 3000076

68 Other Professional & technical services 998399 3000077

69 Clearing & Forward Services 996713 3000078

70 Accident & Health Ins Services 997133 3000079

71 Motor vehicle Ins services 997134 3000080

72 Marine, aviation Ins services 997135 3000081

73 Freight & travel Ins Services 997136 3000082

74 Property Ins Services 997137 3000083

75 Non-Life Ins Services 997139 3000084

76 Accident & Health Re-Ins Services 997142 3000085

77 Motor vehicle Re-Ins services 997143 3000086

78 Marine, aviation Re-Ins services 997144 3000087

79 Reinsurance services 997145 3000088

80 Freight & travel Re-Ins Services 997146 3000089

81 Property Re-Ins Services 997147 3000090

82 Non-Life Re-Ins Services 997149 3000091

83 Ins Brokerage & Agency services 997161 3000092

84 Ins Claim Adjustment Services 997162 3000093

85 Actuarial Services 997163 3000094

86 Other Insurance Services 997169 3000095

87 Commercial training and coaching service 999293 3000096

88 Road transport services of Goods 996511 3000097

89 Internet access services 998422 3000098

90 Contract staffing services 998513 3000099

91 MRS of Computer & Equipment Services 998713 3000100

92 Transport Vehicles rental services 996609 3000101

93 Indl and Mfr projects services 998333 3000102

94 Advertising Services 998361 3000103

95 Advertising Commission Services 998362 3000104

96 Business Consulting Services 998312 3000105

97 Storage and Warehousing services 996729 3000106

98 Instl serv of Elec Mach & Apps 998736 3000107

99 Instl of Fabricated Prod Services 998731 3000108

100 Packaging services 998540 3000109

101 Construction services of CML buildings 995414 3000110

102 Construction services of Non-Res Buildin 995415 3000111

103 Computers rental services 997315 3000112

104 Road Transport Support services 996749 3000113

105 Leasing rental service computers with or 997315 3000114

106 Excavating and earthmoving services 995433 3000115

107 Office Equipment Rental services 997314 3000116

108 Instl of Lift and escalator services 995466 3000117

109 Other services n.e.c. 999799 3000118

110 Packaging services of goods for others 998540 3000119

111 Excavating and earthmoving services 995433 3000120

112 MRS of Office and Acct mach 998712 3000121

113 Technical testing and analysis services 998346 3000122

114 Hazardous Waste Treat and Disp Services 999432 3000123

115 Event, Exhibition, Convention, trade sho 998596 3000124

116 Tour operator services 998555 3000125

117 Telephone-based support services 998593 3000126

118 Computer Software License Services 997331 3000127

119 Licensing services for the right to use 997331 3000128

120 Private network services 998414 3000129

121 Tour operator services 998555 3000130

122 Evnt Exhbt Cnvntions &trade shows orgn a 998596 3000131

123 Financial auditing services 998221 3000132

124 Other packaging services n.e.c 998549 3000133

125 Sale of Advertising space in print media 998363 3000134

126 SAC for the service Rent- A – cab 996601 3000135

127 Sale of Advertising space in print media 998363 3000136

128 News agency services to newspapers and p 998441 3000137

129 News agency services to newspapers and p 999312 3000138

130 Other Cargo handling Services 996719 3000139

131 Chartered Accountancy Services 998231 3000140

132 Road transport services of Goods letters 996511 3000141

133 Road transport services of Goods letters 996511 3000142

134 Road transport services of Goods letters 996511 3000143

135 Road transport services of Goods letters 996511 3000144

136 Road transport services of Goods letters 996511 3000145

137 Restaurant Services 996331 3000146

138 Hotel exempted lodgings 996311 3000147

139 Canteen Services 996333 3000148

140 Washing & Cleaning Services 999719 3000149

141 Payroll services 998223 3000150

142 Payroll services 998223 3000151

143 Other IT services 998319 3000152

144 Engineering Services for telecommunicati 998336 3000153

145 Port ,waterway operation service ports, 996751 3000154

146 Customs House Agent services 996712 3000155

147 Railway transport,Goods,parcels,househol 996512 3000156

148 Domestic Services 999800 3000157

149 Other Technical Services 998349 3000158

150 Rail Travel services 996421 3000159

151 GOODS-RENT-SERV 997329 3000160

152 Other on-line contents n.e.c. 998439 3000161

153 Services involving Repair,alterations,ad 995469 3000162

154 GTA Other modes services 996792 3000163

155 Legal documentation services concerning 998213 3000164

156 Rental of Equipment services 997313 3000165

157 Audiovisual Animation production service 999612 3000166

158 Disinfecting and exterminating services 998531 3000167

159 Water distribution services 996921 3000168

160
S.NO Service Item Code Key activity Tax Rate
1 Erection, Installation & Commissioning Service Installation of the batteries, SMPS, cables 18%
2 Dismantling Service Dismantling of the batteries 18%
Charge and discharge test for checking the 18%
3 Discharge Test Service battery condition

Secondary transportation of the battery from 5%

WH to site(Fwd Logistics), And collecting battery
4 Logistics Service from site to WH(Reverse logistics

Overall maintenance of the total site, like 18%

5 OME Service battery, SMPS, PIU, DG sets, site maintenance
6 Subject Matter Expert Service Battery maintenance in the site 18%
7 Battery Revival Centre Service Maintaining the Battery revival centres 18%
8 Site Survey Service Survey at the sites for any TSP works 18%

Annual Maintenance contract , periodicla checks 18%

9 Annual Maintenance Contract Service of the battery and discharge test in an year

Total solution provider, Electrical works civil

works pertains to the sites (Pile driving and 18%
foundation services, Concrete services, Painting,
10 Turnkey Solution Service Fencing & Railing)

Removing old cables and installing new cables

(Electrical installation services including 18%
Electrical wiring & fitting services, fire alarm
installation services, burglar alarm system
installation services. Services involving Repair,
alterations, additions, replacements,
11 Electrical Upgradation maintenance of the installations covered)
Services provided for a fee/commission or
contract basis on wholesale trade with SWEAR 18%
12 Contractual Service Partners
IME Services,Integrated Mobile Tower Site 18%
13 IME Service Operations & Maintenance
SME services charges, - Security Managed
Services Patrolling Model per site per month 18%
14 Security Service (category A)

SME services - Security Managed Services 18%

Patrolling Model per site per month (category B)
15 Security Service
16 Security Service SMS - Security Supervisor 18%

SMS services - Security Managed Services 18%

Patrolling Model per site per month (category B)
17 Security Service

SMS services - Security Managed Services

18%
Patrolling Model per site per month (category A)
18 Security Service
SMS differential amount Charges,per Guard per 18%
19 Security Guard Service month
SMS services - Security Managed Services Static 18%
20 Security Guard Service Guarding per Guard per month
 SMS Services - Quick Reaction Team for
Patrolling Model per team per month 18%
21 Security Service
22 Security Service Surveillance Charges 18%
Care taker Charges for Category A town per 18%
23 Employment services & labour supply service month
Care taker Charges for Category B town per 18%
24 Employment services & labour supply service month
25 Business Support Service Diesel Filling Activity - Postpaid Charges 18%
26 Business Support Service Diesel Filling Activity - Prepaid Charges 18%
27 Security Service Security Service Charges 18%

OME Services 18%

28 OME Service
IBS O&M Services - Passive 18%
29 Operations & Maintenance Service
OME - Manpower Services for O&M Operations 18%
30 Employment services & labour supply service per month

Rent,Mobile Diesel Generator,40 KVA - Opex 18%

31 Renting of Tangible Asset Service
Lite Site,O&M Services 18%
32 Operations & Maintenance Service
Non AC ( with DG ) / Non DG Sites,O&M Services 18%
33 Operations & Maintenance Service
34 Office Administrative Service E-Mail Expenses 18%
35 Office Administrative Service Office Maintenance Expenses 18%
36 Office Administrative Service Postage and Telegrams 18%
37 Office Administrative Service Printing and Stationery Expenses 18%
38 Office Administrative Service Staff Welfare Expenses - General 18%
39 Office Administrative Service Telephone Expenses - Office 18%
40 Information technology Service IT Software Expenses 18%
41 Office Administrative Service Electricity expenses - Branches 18%

Rent - Office 18%

42 Renting of Immovable property Service

Professional, technical and business services Group Resources - Salary 18%

43
44 Business Support Service Terminal-A Common Exps 18%
45 Goods Transport Services GTA 5%
46 Legal services Legal Services 18%
47 Sponsorship Services Sponsorship Services 18%
48 Directors Services Services of Director 18%

Advertisement in Print Media 5%

49 Advertising services
50 Advertising services Advertisement in TV & Radio 18%

Transportation of goods upto Indian Customs 5%

station
51 Water transport services of goods

Civil Foundation & Structural support for Plant & 18%

Machinery Sec 5(d) read with explanation
52 Composite Supply of Works Contract- C
 Construction of Original works not allowed 18%
53 Composite Supply of Works Contract- NC
54 Scientific and other technical services Technical testing and analysis services 18%

18%
55 Management, Maintenance or Repairs Services HVAC Maintenance- Plant & Non Plant areas
Electrical Equipments like UPS , Projector , AV 18%
56 Management, Maintenance or Repairs Services system maintenance
Office Area Restroom fittings, Accessories & 18%
57 Management, Maintenance or Repairs Services drinking water equipment maintenance
Office Area Light Fittings , Telephones & Power 18%
58 Management, Maintenance or Repairs Services points Maintenance charges
Borewells Maintenance- Based inside & outside 18%
59 Management, Maintenance or Repairs Services the factory
Street Light Maintenance- Factory & outside the 18%
60 Management, Maintenance or Repairs Services Factory
61 Management, Maintenance or Repairs Services Power Fencing Maintence 18%
62 Outdoor Catering Services Supply of Food at LVGH 18%
63 Outdoor Catering Services Supply of Food at Cafeteria 18%
Cleaning Service - House Keeping -Plant & Non 18%
64 Cleaning services Plant areas
18%
65 Laundry Service Laundry Service

5%
66 Renting of Motor Cab Rent-a-cab Operator Service- LMV

5%
67 Renting of Motor Cab Rent-a-cab Operator Service- HMV
68 Employment services & labour supply service Gardening 18%
69 Security Service Security Service Charges 18%
70 Employment services & labour supply service Administration 18%
Corporate- persons working at Chairman 18%
71 Employment services & labour supply service Residence etc.
72 Employment services & labour supply service Staff working in Bachelor Hostel 18%
Drivers used in driving tractors used in 18%
73 Employment services & labour supply service movement of inputs

74 Outdoor Catering Services Catering during events 18%

75 Ambulance Service Ambulance Services 0%
SAC Service Description
998739 Installation services of other goods n.e.c.
998729 Maintenance and repair services of other goods n.e.c.
Maintenance and repair services of other goods n.e.c.
998729
Goods transport agency services for road transport
996791

Maintenance and repair services of other goods n.e.c.

998729

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.
998599 Other support services n.e.c.
Maintenance and repair services of other goods n.e.c.
998729

Electrical installation services including Electrical wiring &

fitting services, fire alarm installation services, burglar alarm
995461 system installation services.

Electrical installation services including Electrical wiring &

fitting services, fire alarm installation services, burglar alarm
system installation services.

995461

Services provided for a fee/commission or contract basis on

996111 wholesale trade

Maintenance and repair services of telecommunication

998716 equipments and apparatus
Other security services n.e.c.
998529

Other security services n.e.c.

998529

998529 Other security services n.e.c.

Other security services n.e.c.
998529

Other security services n.e.c.

998529

Guard services
998525
Guard services
998525
 Other security services n.e.c.
998529

998529 Other security services n.e.c.

Other employment & labour supply services n.e.c
998519
Other employment & labour supply services n.e.c
998519

998599 Other support services n.e.c.

998599 Other support services n.e.c.
998529 Other security services n.e.c.
Maintenance and repair services of other machinery and
998719 equipments
Maintenance and repair services of other machinery and
998719 equipments
Other employment & labour supply services n.e.c
998519
Leasing or rental services concerning other machinery and
997319 equipments with or without operator
Maintenance and repair services of other machinery and
998719 equipments
Maintenance and repair services of other machinery and
998719 equipments

998594 Combined office administrative services

998594 Combined office administrative services
998594 Combined office administrative services
998594 Combined office administrative services
998594 Combined office administrative services
998594 Combined office administrative services
998598 Other information services n.e.c.
998594 Combined office administrative services
Rental or leasing services involving own or leased non-
997212 residential property
Management consulting and management services including
998311 financial, strategic, human resources, marketing, operations
and supply chain management.
998599 Other support services n.e.c.
996791 Goods transport agency services for road transport
998216 Other legal services n.e.c.
998397 Sponsorship Services & Brand Promotion Services

Sale of advertising space in print media (except on

998363 commission)

998364 Sale of TV and radio advertising time

Coastal and transoceanic (overseas) water transport services
996521 of goods by refrigerator vessels, tankers, bulk cargo vessels,
container ships etc
Services involving Repair, alterations, additions,
995419 replacements, renovation, maintenance or remodelling of
the buildings covered above.
 Construction services of industrial buildings such as buildings
used for production activities (used for assembly line
995413 activities), workshops, storage buildings and other similar
industrial buildings

998346 Technical testing and analysis services

Maintenance and repair services of other machinery and
998719 equipments

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.

998729 Maintenance and repair services of other goods n.e.c.
996337 Other contract food services
996337 Other contract food services

998539 Other cleaning services n.e.c.

Dry-cleaning services (including fur product cleaning
999712 services)
Rental services of road vehicles including buses, coaches,
cars, trucks and other motor vehicles, with or without
996601 operator
Rental services of road vehicles including buses, coaches,
cars, trucks and other motor vehicles, with or without
996601 operator
998519 Other employment & labour supply services n.e.c
998529 Other security services n.e.c.
998519 Other employment & labour supply services n.e.c
Other employment & labour supply services n.e.c
998519

998519 Other employment & labour supply services n.e.c

Other employment & labour supply services n.e.c
998519

Catering Services in Exhibition halls, Events, Marriage Halls

996334 and other outdoor/indoor functions.
999315 Ambulance services