GST services classification · quoted from the notification
SAC codes — the classifications the GST rate notifications use for services
37 classifications carry a row in the two notifications that fix GST on services: 1 chapter, 5 sections and 31 headings. Each page below reproduces the notification’s own rows for that classification — the serial, the service description and the rate — with the line each rate stands on, and the exemption notification’s rows for the same classification alongside them.
Last reviewed 2026-10-12 · Have a supply classified
Chapters and sections
| Classification | Name as the notification prints it | Headings |
|---|---|---|
| Chapter 99 | All Services | Section 5, Section 6, Section 7, Section 8, Section 9 |
| Section 5 | Construction Services | 9954 |
| Section 6 | Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services | 9961, 9962, 9963, 9964, 9965, 9966, 9967, 9968, 9969 |
| Section 7 | Financial and related services; real estate services; and rental and leasing services | 9971, 9972, 9973 |
| Section 8 | Business and Production Services | 9981, 9982, 9983, 9984, 9985, 9986, 9987, 9988, 9989 |
| Section 9 | Community, Social and Personal Services and other miscellaneous services | 9991, 9992, 9993, 9994, 9995, 9996, 9997, 9998, 9999 |
Headings
Rate notified is Notification No. 11/2017-Central Tax (Rate), 28 June 2017; exemptions are rows of Notification No. 12/2017-Central Tax (Rate), 28 June 2017.
| Heading | Name | Rate notified | Exemption rows |
|---|---|---|---|
| Heading 9954 | Construction services · under Section 5 | 9 per cent. | 2 |
| Heading 9961 | Services in wholesale trade · under Section 6 | 9 per cent. | — |
| Heading 9962 | Services in retail trade · under Section 6 | 9 per cent. | — |
| Heading 9963 | Accommodation, food and beverage services · under Section 6 | 6 per cent., 9 per cent. | 3 |
| Heading 9964 | Passenger transport services · under Section 6 | 2.5 per cent., 6 per cent., 9 per cent. | 3 |
| Heading 9965 | Goods transport services · under Section 6 | 2.5 per cent., 6 per cent., 9 per cent. | 4 |
| Heading 9966 | Rental services of transport vehicles · under Section 6 | 2.5 per cent., 9 per cent. | 1 |
| Heading 9967 | Supporting services in transport · under Section 6 | 2.5 per cent., 9 per cent. | 2 |
| Heading 9968 | Postal and courier services · under Section 6 | 9 per cent. | — |
| Heading 9969 | Electricity, gas, water and other distribution services · under Section 6 | 9 per cent. | 1 |
| Heading 9971 | — · under Section 7 | 6 per cent., 2.5 per cent., 9 per cent. | 15 |
| Heading 9972 | Real estate services · under Section 7 | 9 per cent. | 1 |
| Heading 9973 | Leasing or rental services, with or without operator · under Section 7 | 6 per cent., 9 per cent., 2.5 per cent. | 2 |
| Heading 9981 | Research and development services · under Section 8 | 9 per cent. | 1 |
| Heading 9982 | Legal and accounting services · under Section 8 | 9 per cent. | 1 |
| Heading 9983 | Other professional, technical and business services · under Section 8 | 2.5 per cent., 9 per cent. | 4 |
| Heading 9984 | Telecommunications, broadcasting and information supply services · under Section 8 | 9 per cent. | 3 |
| Heading 9985 | Support services · under Section 8 | 2.5 per cent. | 2 |
| Heading 9986 | — · under Section 8 | Nil, 9 per cent. | 2 |
| Heading 9987 | Maintenance, repair and installation (except construction) services · under Section 8 | 9 per cent. | — |
| Heading 9988 | Manufacturing services on physical inputs (goods) owned by others · under Section 8 | 2.5 per cent., 9 per cent. | 3 |
| Heading 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services · under Section 8 | 9 per cent. | — |
| Heading 9991 | Public administration and other services provided to the community as a whole; compulsory social security services · under Section 9 | 9 per cent. | 6 |
| Heading 9992 | Education services · under Section 9 | 9 per cent. | 6 |
| Heading 9993 | Human health and social care services · under Section 9 | 9 per cent. | 2 |
| Heading 9994 | Sewage and waste collection, treatment and disposal and other environmental protection services · under Section 9 | 9 per cent. | 2 |
| Heading 9995 | Services of membership organisations · under Section 9 | 9 per cent. | 1 |
| Heading 9996 | Recreational, cultural and sporting services · under Section 9 | 9 per cent., 14 per cent. | 4 |
| Heading 9997 | Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified) · under Section 9 | 9 per cent. | — |
| Heading 9998 | Domestic services · under Section 9 | 9 per cent. | — |
| Heading 9999 | Services provided by extraterritorial organisations and bodies · under Section 9 | 9 per cent. | 1 |
What this index is, and what it is not
- Its basis. Central tax on the intra-State supply of services is levied under s.9(1), CGST Act, 2017 at rates notified by the Government, and exempted under s.11(1). Both held texts sit in our knowledge base at
cgst/cgst-act-2017.txt:418andcgst/cgst-act-2017.txt:451. - Its granularity. These are the classifications the notifications themselves name — Chapter, Section, Heading. A six-digit service code sits in the scheme of classification of services annexed to the notification, which this index does not reproduce, so use the classification a row prints rather than assuming a code.
- Its currency. The rates are those notified on 28 June 2017. Service rates have been amended since; each heading page says so. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
- Where to go next. If the classification of your supply is in dispute, that is a reasoned position rather than a table lookup — GST classification and, for imports and exports, customs HSN classification. For the advance-ruling route, GST advance ruling.
Chapter 99 — All Services onward — every row traces to a line in a held copy of the notification. Found an error? Tell us and we will correct the row and the line reference.