List of SAC codes with GST tax rate

• 9954 - Construction services
• 99541 - Construction services of buildings
• 99542 - General construction services of civil engineering works
• 99543 - Site preparation services
• 99544 - Assembly and erection of prefabricated constructions
• 99545 - Special trade construction services
• 99546 - Installation services
• 99547 - Building completion and finishing services
• 9961 - Services in wholesale trade
• 99611 - Services in wholesale trade
• 9962 - Services in retail trade
• 99621 - Services in retail trade
• 9963 - Accommodation, Food and beverage services
• 99631 - Accommodation services
• 99632 - Other accommodation services
• 99633 - Food, edible preparations, alchoholic & non-alchocholic beverages serving services
• 9964 - Passenger transport services
• 99641 - Local transport and sightseeing transportation services of passengers
• 99642 - Long-distance transport services of passengers
• 9967 - Supporting services in transport
• 99676 - Supporting services for air or space transport
• 9964 - Passenger transport services
• 99642 - Long-distance transport services of passengers
• 9965 - Goods Transport Services
• 99651 - Land transport services of Goods
• 99652 - Water transport services of goods
• 99653 - Air and space transport services of goods
• 9966 - Rental services of transport vehicles with or without operators
• 99660 - Rental services of transport vehicles with or without operators
• 9967 - Supporting services in transport
• 99671 - Cargo handling services
• 99672 - Storage and warehousing services
• 99673 - Supporting services for railway transport
• 99674 - Supporting services for road transport
• 99675 - Supporting services for water transport (coastal, transoceanic and inland waterways)
• 99676 - Supporting services for air or space transport
• 99679 - Other supporting transport services
• 9968 - Postal and courier services
• 99681 - Postal and courier services
• 9969 - Electricity, gas, water and other distribution services
• 99691 - Electricity and gas distribution services
• 99692 - Water distribution and other services
• 9971 - Financial and related services
• 99711 - Financial services (except investment banking, insurance services and pension services)
• 99712 - Investment banking services
• 99713 - Insurance and pension services (excluding reinsurance services)
• 99714 - Reinsurance services
• 99715 - Services auxiliary to financial services (other than to insurance and pensions)
• 99716 - Services auxillary to insurance and pensions
• 99717 - Services of holding financial assets
• 9972 - Real estate services
• 99721 - Real estate services involving owned or leased property
• 99722 - Real estate services on a fee/commission basis or contract basis
• 9973 - Leasing or rental services with or without operator
• 99731 - Leasing or rental services concerning machinery and equipment with or without operator
• 99732 - Leasing or rental services concerning other goods
• 99733 - Licensing services for the right to use intellectual property and similar products
• 9983 - Other professional, technical and business services
• 99837 - Market research and public opinion polling services
• 9973 - Leasing or rental services with or without operator
• 99733 - Licensing services for the right to use intellectual property and similar products
• 9981 - Research and development services
• 99811 - Research and experimental development services in natural sciences and engineering.
• 99812 - Research and experimental development services in social sciences and humanities.
• 99813 - Interdisciplinary research services.
• 99814 - Research and development originals
• 9982 - Legal and accounting services
• 99821 - Legal services
• 99822 - Accounting, auditing and bookkeeping services
• 99823 - Tax consultancy and preparation services
• 99824 - Insolvency and receivership services
• 9983 - Other professional, technical and business services
• 99831 - Management consulting and management services; information technology services.
• 99832 - Architectural services, urban and land planning and landscape architectural services
• 99833 - Engineering services
• 99834 - Scientific and other technical services
• 99835 - Veterinary services
• 99836 - Advertising services and provision of advertising space or time.
• 99837 - Market research and public opinion polling services
• 99838 - Photography & Videography and their processing services
• 99839 - Other professional, technical and business services.
• 9984 - Telecommunications, broadcasting and information supply services
• 99841 - Telephony and other telecommunications services
• 99842 - Internet telecommunications services
• 99843 - On-line content services
• 99844 - News agency services
• 99845 - Library and archive services
• 99846 - Broadcasting, programming and programme distribution services
• 9985 - Support services
• 99859 - Other support services
• 9984 - Telecommunications, broadcasting and information supply services
• 99846 - Broadcasting, programming and programme distribution services
• 9985 - Support services
• 99851 - Employment services including personnel search/referral service & labour supply service
• 99852 - Investigation and security services
• 99853 - Cleaning services
• 99854 - Packaging services
• 99855 - Travel arrangement, tour operator and related services
• 99859 - Other support services
• 9986 - Support services to agriculture, hunting, forestry, fishing, mining and utilities.
• 99861 - Support services to agriculture, hunting, forestry and fishing
• 99862 - Support services to mining
• 99863 - Support services to electricity, gas and water distribution
• 9987 - Maintenance, repair and installation (except construction) services
• 99871 - Maintenance and repair services of fabricated metal products, machinery and equipment
• 99872 - Repair services of other goods
• 99873 - Installation services (other than construction)
• 9988 - Manufacturing services on physical inputs (goods) owned by others
• 99881 - Food, beverage and tobacco manufacturing services
• 99882 - Textile, wearing apparel and leather manufacturing services
• 99883 - Wood and paper manufacturing services
• 99884 - Petroleum, chemical and pharmaceutical product manufacturing services
• 99885 - Rubber, plastic and other non-metallic mineral product manufacturing service
• 99886 - Basic metal manufacturing services
• 99887 - Fabricated metal product, machinery and equipment manufacturing services
• 99888 - Transport equipment manufacturing services
• 99889 - Other manufacturing services
• 9989 - Other manufacturing services; publishing, printing and reproduction services; materials recovery services
• 99891 - Publishing, printing and reproduction services
• 99892 - Moulding, pressing, stamping, extruding and similar plastic manufacturing services
• 99893 - Casting, forging, stamping and similar metal manufacturing services
• 99894 - Materials recovery (recycling) services, on a fee or contract basis
• 9991 - Public administration and other services provided to the community as a whole; compulsory social security services
• 99911 - Administrative services of the government
• 99912 - Public administrative services provided to the community as a whole
• 99913 - Administrative services related to compulsory social security schemes.
• 9992 - Education services
• 99921 - Pre-primary education services
• 99922 - Primary education services
• 99923 - Secondary Education Services
• 99924 - Higher education services
• 99925 - Specialised education services
• 99929 - Other education & training services and educational support services
• 9993 - Human health and social care services
• 99931 - Human health services
• 99932 - Residential care services for the elderly and disabled
• 99933 - Other social services with accommodation
• 99934 - Social services without accommodation for the elderly and disabled
• 99935 - Other social services without accommodation
• 9994 - Sewage and waste collection, treatment and disposal and other environmental protection services
• 99941 - Sewerage, sewage treatment and septic tank cleaning services
• 99942 - Waste collection services
• 99943 - Waste treatment and disposal services
• 99944 - Remediation services
• 99945 - Sanitation and similar services
• 99949 - Others
• 9995 - Services of membership organizations
• 99951 - Services furnished by business, employers and professional organizations Services
• 99952 - Services furnished by trade unions
• 99959 - Services furnished by other membership organizations
• 9996 - Recreational, cultural and sporting services
• 99961 - Audiovisual and related services
• 99962 - Performing arts and other live entertainment event presentation and promotion services
• 99963 - Services of performing and other artists
• 99964 - Museum and preservation services
• 99965 - Sports and recreational sports services
• 99966 - Services of athletes and related support services
• 99969 - Other amusement and recreational services
• 9997 - Other services
• 99971 - Washing, cleaning and dyeing services
• 99972 - Beauty and physical well-being services
• 99973 - Funeral, cremation and undertaking services
• 99979 - Other miscellaneous services
• 9998 - Domestic services
• 99980 - Domestic services
• 9999 - Services provided by extraterritorial organizations and bodies.
• 99990 - Services provided by extraterritorial organizations and bodies.