GST SAC LIST

GST SAC LIST 

SAC Code SAC Description

99 All Services

9954 Construction services

995411 Construction services of single dwelling or multi dwelling 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.

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.

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.

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.

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.

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.

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.

9961 Services in wholesale trade

996111 Services provided for a fee/commission or contract basis on wholesale trade

9962 Services in retail trade

996211 Services provided for a fee/commission or contract basis on retail trade

9963 Accommodation, food and beverage 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

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.

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.

9964 Passenger transport services

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.

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.

9965 Goods Transport Services

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.

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.

996531 Air transport services of letters & parcels and other goods

996532 Space transport services of freight

9966 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

9967 Supporting services in transport

996711 Container handling services

996712 Customs House Agent services

996713 Clearing and forwarding services

996719 Other cargo and baggage handling services

996721 Refrigerated storage services

996722 Bulk liquid or gas storage services

996729 Other storage and warehousing services

996731 Railway pushing or towing services

996739 Other supporting services for railway transport n.e.c.

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.

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.

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

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

9968 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

9969 Electricity, gas, water and other distribution services

996911 Electricity transmission services

996912 Electricity distribution services

996913 Gas distribution services

996921 Water distribution services

996922 Services involving distribution of steam, hot water and air conditioning supply etc.

996929 Other similar services.

9971 Financial and related 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)

997120 Investment banking 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)

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 

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

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 

997171 Services of holding equity of subsidiary companies

997172 Services of holding securities and other assets of trusts and funds and similar financial entities

9972 Real estate services

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

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

9973 Leasing or rental services 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

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

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

9981 Research and development services

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.

998121 Research and experimental development services in social sciences.

998122 Research and experimental development services in humanities

998130 Interdisciplinary research and experimental development services.

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.

9982 Legal and accounting 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.

998221 Financial auditing services

998222 Accounting and bookkeeping services

998223 Payroll services

998224 Other similar services n.e.c

998231 Corporate tax consulting and preparation services

998232 Individual tax preparation and planning services

998240 Insolvency and receivership services

9983 Other professional, technical and business 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

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

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

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.

998351 Veterinary services for pet animals

998352 Veterinary services for livestock

998359 Other veterinary services n.e.c.

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)

998371 Market research services

998372 Public opinion polling 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.

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.

9984 Telecommunications, broadcasting and information supply 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.

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.

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.

998441 News agency services to newspapers and periodicals

998442 Services of independent journalists and press photographers

998443 News agency services to audiovisual media

998451 Library services

998452 Operation services of public archives including digital archives

998453 Operation services of historical archives including digital archives

998461 Radio broadcast originals

998462 Television broadcast originals

998463 Radio channel programmes

998464 Television channel programmes

998465 Broadcasting services

998466 Home programme distribution services

9985 Support services

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

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.

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.

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

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

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.

9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities

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

998621 Support services to oil and gas extraction

998622 Support services to other mining n.e.c.

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

9987 Maintenance, repair and installation (except construction) services

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

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.

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.

9988 Manufacturing services on physical inputs (goods) owned by others

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.

998821 Textile manufacturing services

998822 Wearing apparel manufacturing services

998823 Leather and leather product manufacturing services

998831 Wood and wood product manufacturing services

998832 Paper and paper product manufacturing services

998841 Coke and refined petroleum product manufacturing services

998842 Chemical product manufacturing services

998843 Pharmaceutical product manufacturing services

998851 Rubber and plastic product manufacturing services

998852 Plastic product manufacturing services

998853 Other non-metallic mineral product manufacturing services

998860 Basic metal 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

998881 Motor vehicle and trailer manufacturing services

998882 Other transport equipment 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.

9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services

998911 Publishing, on a fee or contract basis

998912 Printing and reproduction services of recorded media, on a fee or contract basis

998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services

998931 Iron and steel casting services

998932 Non-ferrous metal casting services

998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services

998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis

998942 Non-metal waste and scrap 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

999111 Overall Government public services

999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

999113 Public administrative services related to the more efficient operation of business.

999119 Other administrative services of the government n.e.c.

999121 Public administrative services related to external affairs, diplomatic and consular services abroad.

999122 Services related to foreign economic aid

999123 Services related to foreign military aid

999124 Military defence services

999125 Civil defence services

999126 Police and fire protection services

999127 Public administrative services related to law courts

999128 Administrative services related to the detention or rehabilitation of criminals.

999129 Public administrative services related to other public order and safety affairs n.e.c.

999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes.

999132 Administrative services related to government employee pension schemes; old-age disability or survivors benefit schemes, other than for government employees

999133 Administrative services related to unemployment compensation benefit schemes

999134 Administrative services related to family and child allowance programmes

9992 Education services

999210 Pre-primary education services

999220 Primary education services

999231 Secondary education services, general

999232 Secondary education services, technical and vocational.

999241 Higher education services, general

999242 Higher education services, technical

999243 Higher education services, vocational

999249 Other higher education services

999259 Specialised education services 

999291 Cultural education services

999292 Sports and recreation education services

999293 Commercial training and coaching services

999294 Other education and training services n.e.c.

999295 services involving conduct of examination for admission to educational institutions

999299 Other Educational support services

9993 Human health and social care services

999311 Inpatient services

999312 Medical and dental services

999313 Childbirth and related services

999314 Nursing and Physiotherapeutic services

999315 Ambulance services

999316 Medical Laboratory and Diagnostic-imaging services

999317 Blood, sperm and organ bank services

999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.

999321 Residential health-care services other than by hospitals

999322 Residential care services for the elderly and persons with disabilities

999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse

999332 Other social services with accommodation for children

999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse

999334 Other social services with accommodation for adults

999341 Vocational rehabilitation services

999349 Other social services without accommodation for the elderly and disabled n.e.c.

999351 Child day-care services

999352 Guidance and counseling services n.e.c. related to children

999353 Welfare services without accommodation

999359 Other social services without accommodation n.e.c.

9994 Sewage and waste collection, treatment and disposal and other environmental protection services

999411 Sewerage and sewage treatment services

999412 Septic tank emptying and cleaning services

999421 Collection services of hazardous waste

999422 Collection services of non-hazardous recyclable materials

999423 General waste collection services, residential

999424 General waste collection services, other n.e.c.

999431 Waste preparation, consolidation and storage services

999432 Hazardous waste treatment and disposal services

999433 Non-hazardous waste treatment and disposal services

999441 Site remediation and clean-up services

999442 Containment, control and monitoring services and other site remediation services

999443 Building remediation services

999449 Other remediation services n.e.c.

999451 Sweeping and snow removal services

999459 Other sanitation services n.e.c.

999490 Other environmental protection services n.e.c.

9995 Services of membership organisations

999511 Services furnished by business and employers organizations

999512 Services furnished by professional organizations

999520 Services furnished by trade unions

999591 Religious services

999592 Services furnished by political organizations

999593 Services furnished by human rights organizations

999594 Cultural and recreational associations

999595 Services furnished by environmental advocacy groups

999596 Services provided by youth associations

999597 Other civic and social organizations

999598 Home owners associations

999599 Services provided by other membership organizations n.e.c.

9996 Recreational, cultural and sporting services

999611 Sound recording services

999612 Motion picture, videotape, television and radio programme production services

999613 Audiovisual post-production services

999614 Motion picture, videotape and television programme distribution services

999615 Motion picture projection services

999621 Performing arts event promotion and organization services

999622 Performing arts event production and presentation services

999623 Performing arts facility operation services

999629 Other performing arts and live entertainment services n.e.c.

999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

999632 Services of authors, composers, sculptors and other artists, except performing artists

999633 Original works of authors, composers and other artists except performing artists, painters and sculptors

999641 Museum and preservation services of historical sites and buildings

999642 Botanical, zoological and nature reserve services

999651 Sports and recreational sports event promotion and organization services

999652 Sports and recreational sports facility operation services

999659 Other sports and recreational sports services n.e.c.

999661 Services of athletes

999662 Support services related to sports and recreation

999691 Amusement park and similar attraction services

999692 Gambling and betting services including similar online services

999693 Coin-operated amusement machine services

999694 Lottery services

999699 Other recreation and amusement services n.e.c.

9997 Other services

999711 Coin-operated laundry services

999712 Dry-cleaning services (including fur product cleaning services)

999713 Other textile cleaning services

999714 Pressing services

999715 Dyeing and colouring services

999719 Other washing, cleaning and dyeing services n.e.c

999721 Hairdressing and barbers services

999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

999723 Physical well-being services including health club & fitness centre

999729 Other beauty treatment services n.e.c.

999731 Cemeteries and cremation services

999732 Undertaking services

999791 Services involving commercial use or exploitation of any event

999792 Agreeing to do an act

999793 Agreeing to refrain from doing an act

999794 Agreeing to tolerate an act

999795 Conduct of religious ceremonies/rituals by persons

999799 Other services n.e.c.

9998 Domestic services

999800 Domestic services both part time & full time

9999 Services provided by extraterritorial organisations and bodies

999900 Services provided by extraterritorial organizations and bodies