GST

The Goods and Services Tax (GST) is imposed on the supply of products and/or services within the country. It subsumes multiple indirect taxes that are imposed by the State Governments or the Central Government, such as Service Tax, Purchase Tax, Central Excise Duty, Value Added Tax, Entry Tax, Luxury Tax, Local Body Taxes, etc.

GST offers benefits to the government, the industry, as well as the citizens of India. The price of goods and services is expected to reduce under the new reform, while the economy will receive a healthy boost. It is also expected to make Indian products and services internationally competitive. Following are some of the main benefits of GST:

• Uniformity in Taxation: The objective of GST is to drive India towards becoming an integrated economy by charging uniform tax rates and eliminating economic barriers, thereby making the country a common national market. The subsuming of the aforementioned State and Central indirect taxes into just one tax will also provide a major lift to the Government’s ‘Make in India’ campaign, as goods that are produced or supplied in the country will be competitive not only in national markets, but in the international ones as well. Moreover, IGST (Integrated Goods and Services Tax) will be levied on all imported goods. IGST will be equal to State GST + Central GST, more or less, thus bringing uniformity in taxation on both local as well as imported goods.

• Cascading of Taxes: The cascading of taxes will be prevented by GST as the whole supply chain will get an all-inclusive input tax credit mechanism. Business operations can be streamlined at each stage of supply thanks to the seamless accessibility to input tax credit across products or services.

• Common Portal: Since technology will be used heavily to drive GST, taxpayers will have a common portal (GSTN). The procedures for different processes like registration, tax payments, refunds, returns, etc., will be automated and simplified. Whether it is the filing of returns, filing of refund claims, payment of taxes, or even registration, all processes will be done online via GSTN. The verification of input tax credit will be done online too, and input tax credit across the country will be matched electronically, thereby turning the process into an accountable and transparent one. As a result, the process will also be much quicker since the taxpayer will not have to interact with the tax administration.

• Common Procedures: The procedures for refund of taxes and registration of taxpayers will be common, while the formats of tax return will be uniform. The tax base will also be common, as will the system of assortment of products or services in addition to the timelines for each activity, thereby ensuring that taxation systems have greater certainty.

• Helping Government Revenue Find Buoyancy: GST is forecast to help the Government Revenue find buoyancy by expanding the tax base whilst enhancing the taxpayer compliance. The reform is also expected to improve the country’s ranking so far as the ‘Ease of Doing Business Index’ is concerned. To add to it, it is also estimated to enhance the GDP by 1.5% - 2%.

• Simpler and Lesser Number of Compliances: Compliance will be simpler through the harmonisation of tax rates, procedures, and laws. Synergies and efficiencies are expected across the board thanks to common formats/forms, common definitions, and common interface via the GST portal. Inter-state disputes such as those on e-commerce taxation and entry tax that currently prevail will no longer cause concerns, while multiple taxation on the same transactions will also be removed. Compliance costs will also reduce as a result. The previous tax regime had service tax and VAT, and they both had their own compliances and returns. GST will merge them and lower the number of returns as well as the time spent on tax compliances. GST has around 11 returns under it. Four of them are basic returns that are applicable to all taxable entities under GST. Although the number of returns could increase, the main GSTR-1 shall be manually populated, while GSTR-2, GSTR-3, AND GSTR-4 shall be auto-populated.

• Regulation of Unorganised Industries: Certain sectors in the country, such as textile and construction, are highly unorganised and unregulated. GST aims to ensure that payments and compliances are done online, and input credit can only be availed when the supplier accepts the amount, thus ensuring that these industries have regulation and accountability.

• Lowered Tax Burden on Industry and Trade: The average tax burden on industry and trade is expected to lower because of GST, resulting in a reduction of prices and increased consumption, which will eventually increase production and ultimately enhance the development of various industries. Domestic demand is set to increase and local businesses will have greater opportunities, thus generating more jobs within the country.

• Composition Scheme: Small businesses can find respite from tax burdens through the composition scheme. Small businesses that earn turnovers ranging from Rs.20 lakh to Rs.50 lakh will be subject to lower taxes.

These are some of the main benefits offered by GST. In the following sections we shall take a brief look at the advantages of the regime to the consumer, the central and state governments, and businesses and industry.

Industry will avail the maximum benefits of GST as the reform would not only contribute significantly to its rapid growth, but it would also contribute to a 2% increase in the GDP. By subsuming numerous taxes, GST would make the taxation system easier for businessmen by helping them avoid the filing of several different taxes and reducing hassles.

Since GST will operate on an advanced IT platform, all GST-related issues will be addressed online, thereby ensuring ease and transparency in GST payments. Moreover, GST clubs various indirect taxes under one umbrella and eliminates cluster in the calculation of taxes. A single rate and a single mechanism will prevail across India, thereby helping in ensure that there is no overlapping of taxes. For instance, if the GST rate applicable to a certain product is 20% and a consumer purchases it for Rs.200, the GST amount would be 20% of Rs.200 = Rs.40. The overall GST amount paid by all three entities, viz. the manufacturer, the wholesaler, and the retailer will never be more than Rs.40. As a result, the tax applicable to the retailer as per the previous system will be waived off and he can save money on tax. The same applies to manufacturers and wholesalers as they would all have paid GST on the same commodity, thereby providing relief on each other’s tax burden.

GST helps in decreasing transaction costs, which in turn make it easy to improve business, which eventually increases competition within the industry. An increase in competition will also help in generate more jobs as newer businesses are established across industries. Exporters and manufacturers can also reap the benefits of GST as most of the state and central taxes would no longer be applicable to products and services, and there will be no more levy of Central Sales Tax either. Lowered costs in the Indian industry will mean that Indian exports will receive a major boost, therefore making Indian goods and services more competitive in international markets.

Since all indirect taxes charged by the state governments and the central government will be subsumed by GST, it will become simpler to administer the taxation system, especially because of the presence of a robust IT system. Evading GST will become almost impossible due to the use of an advanced IT platform, thereby promoting the payment of taxes.

The cost of collecting taxes will decrease significantly with the implementation of GST, thereby resulting in higher revenue efficiency. GST will also end the duplication of indirect tax collection, and it would also lower the cost of revenue collection, thereby benefitting both, the state governments as well as the central government.

A good number of products and/or services are either exempt from tax or charged at 5% or less under GST, thereby making daily necessities more easily available to the poor. Small traders will find themselves on a level playing field thanks to a simplified tax structure with fewer exemptions. Products and services will be allowed to move freely across the country, thus resulting in increased competition between manufacturers and businesses which will eventually benefit consumers. Items such as movie-ticket prices, two-wheelers, televisions, stoves, washing machines, SUVs and luxury cars, two-wheelers, etc. will be cheaper.

Since there will be no overlapping of taxes, there will be a big reduction on the overall tax on a commodity, thereby leading to lower prices. The overall tax burden on most goods, as a result, will also reduce, therefore benefitting the consumer.

GST returns must be filed by all persons who register themselves under GST. There are many different kinds of GST returns that must be filed every month, according to the CGST Act, 2017. Even an annual return has to be filed by all those who are registered under GST. Entities registered under the GST Composition Scheme will have to file their returns on a quarterly basis as well as annually. The most common returns that must be filed include GSTR 1, GSTR 2, and GSTR 3.

Normal taxpayers will have to submit these three returns on a monthly basis along with one annual return, as per the CGST law. Taxpayers who are registered as Input Service Distributors are liable to collect or deduct the tax (TCS/TDS). All registered taxable individuals are required to submit outward supply information in Form GSTR 1 by the 10th day of the following month.

GST has a number of returns that must be filed electronically via the GST Network portal. Here is a list of returns applicable under GST:

• GSTR 1: Information regarding outward supplies of commodities or services by registered taxable suppliers. The return due date will be the 10th day of the following month.
• GSTR 1A: Information relating to auto-drafted supplies of commodities or services. The return due date will be the 15th day of the following month.
• GSTR 2: Information relating to inward supplies of products and services by registered taxable recipients. The return due date will be the 15th day of the following month.
• GSTR 2A: Information relating to auto-drafted supplies from GSTR 1 or GSTR 5 to the recipient.
• GSTR 3: This is a monthly return based on the finalisation of information relating to outward supplies as well as inward supplies in addition to the payment of tax amount by registered taxable persons. The return due date will be the 20th day of the following month.
• GSTR 3A: Notice to return defaulter under Section 46 of the Central GST Act, 2017.
• GSTR 4: Quarterly return for registered individuals who have selected the composition levy by composition suppliers. The return due date will be the 18th day of the month next to quarter.
• GSTR 4A: Auto-drafted information for registered individuals who have chosen the composition levy.
• GSTR 5: Return for NRI taxable individuals by NRI taxable individuals. The return due date will be the 20th day of the following month.
• GSTR 5A: Information relating to the supply of database access, online information, or retrieval service by an individual located outside the country made to non-taxable individuals in India.
• GSTR 6: Return for Input Service Distributor by Input Service Distributor. The return due date will be the 13th day of the following month.
• GSTR 6A: Information relating to auto-drafted supplies from GSTR 1 or GSTR 5 to Input Service Distributors.
• GSTR 7: Return for Tax Deducted at Source by the tax deductor. The return due date will be the 10th day of the following month.
• GSTR 7A: Tax Deducted at Source Certificate.
• GSTR 8: Statement for Tax Collected at Source by the tax collector or e-commerce operator. The return due date will be the 10th day of the following month.
• GSTR 9: GST Annual return by registered taxable persons. The return due date will be the 31st of December of the following financial year.
• GSTR 9A: Simplified annual return by compounding taxable individuals registered under Section 8.
• GSTR 10: GST final return by taxable individual whose registration is either cancelled or surrendered. The return due date will be within three month from the date on which the registration was cancelled or the date on which the cancellation order was issued, whichever is later.
• GSTR 11: GST inward supplies statement for (Universal Identification Number) UIN by individuals having UIN and claiming a refund. The return due date will be the 28th day of the month after the month for which the statement was filed.
• ITC-1A: GST ITC mismatch report.

Prior to the implementation of GST, the indirect tax structure in India had two main components, viz. State taxes and Central taxes. State taxes included sales tax / state VAT, purchase tax, central sales tax, entry tax, entertainment tax, taxes on gambling, betting and lottery, luxury tax, and surcharges and cesses. Central taxes, on the other hand, included central excise duty, service tax, additional duties of excise, additional duties of customs, excise duty charged under medicinal and toiletries preparation act, and surcharges and cesses.

With GST, the aforementioned taxes will be subsumed and suppliers will be charged based on the following parameters:

Intra-state taxable supply: Service tax and excise duty will be known as Central GST, while local VAT and other taxes will be known as State GST.

Inter-state taxable supply: CST will be known as Integrated GST, and will be the approximate sum total of Central and State GST.

Import from Overseas: Integrated GST will be charged in place of CVD and SAD.

All registered dealers should file their returns for the specified tax period. Even in case there are no business activities during the prescribed tax period, the registered dealers are expected to file their returns. PSUs and government entities that do not engage in GST supplies or individual who deal exclusively in nil-rated/exempted/non-GST products or services, however, will not have to register themselves or even file their returns under the GST regulations. Such PSUs and government entities that do not engage in GST supplies may be assigned Departmental IDs by state tax authorities, and request them to quote the ID in their supply invoices for every inter-state sale they make.

GST returns can be filed only via the online mode. Offline preparation of returns can also be done, and individuals who choose the offline route will have to upload their returns onto the portal. A common e-return will have to be filed for Central GST, State GST, Integrated GST and Additional Tax. Taxpayers who are registered under GST will have to file their returns on the GST portal. The filing can be done by the individual himself/herself or via an authorised representative.

Here are the forms that need to be filled in and submitted:

• GST PCT 1: Application for enrolling as a Goods and Service Tax practitioner.
• GST PCT 2: Application for Enrolment Certificate for Goods and Service Tax practitioner.
• GST PCT 3: Show cause notice for disqualification.
• GST PCT 4: Order of rejection of application for enrolment as GST practitioner / or disqualification to function as a GST practitioner.
• GST PCT 5: Authorisation / withdrawal of authorisation of a Goods and Service Tax practitioner.

Monthly Returns

All registered entities, apart from a person as specified in Section 14 of the Integrated Goods and Services Act, 2017, or An NRI taxable person, or an Input Service Distributor, or an individual paying tax under Section 51 or Section 10, is required to electronically submit a return mentioned under sub-section (1) of Section 39 in Form GSTR 3 via the GST portal. The return can be submitted directly or via a Facilitation Centre notified by the Commissioner.

Annual Returns

All registered entities, apart from persons who pay tax under Section 51 or 52, or an Input Service Distributor, as an NRI taxable person and a regular taxable person, should electronically submit their annual returns as mentioned in sub-section (1) of Section 44 in Form GSTR 9 via the GST portal. The return can be filed by the person directly or via a Facilitation Centre notified by the Commissioner.

Final Return

All registered entities are required to electronically submit a final return under Section 45 in Form GSTR 10. The submission can be done via the GST portal either directly or via a Facilitation Centre notified by the Commissioner.

The current tax structure that has been replaced by GST and a number of changes are in order. Here are the most prominent difference between the VAT structure and GST:

Parameter	VAT	GST
Structure	Under the old taxation system, the central taxes applicable were custom duty/central excise duty, central sales tax on commodities and services, surcharge and cesses. The state taxes included state VAT, WCT, entertainment tax, luxury tax, tax on gambling, betting and lottery, sales tax deducted at source, and surcharge and cesses.	Under GST, all the central and state taxes will be subsumed and a single tax will be levied on all commodities and services apart from motor spirit, petroleum, natural gas and high speed diesel.
Registration	Under VAT, the registration is decentralised under state and central authorities.	Under GST, there will be uniform e-registration depending upon the PAN of the entity.
Basis of Levy	Under VAT, tax will be levied at the place where goods are manufactured or sold, or the place at which services are rendered.	Under GST, tax will be levied at the place of consumption, like a destination-based tax.
Filing of Returns and Collection of Tax	Under the old scenario, service tax and central excise were uniform, but VAT varied from state to state.	Under GST, the process is uniform and the dates for collecting or depositing tax and filing returns are common.
Validation	Under VAT, the system will partly validate the returns, and full verification will be subject to assessments by state or central authorities.	Under GST, the validation will take place on the system, and consistency checks will be carried out on input credit availed, tax payments, and utilisation.
Basic Customs Duty	Under VAT, the centre charges tax on imports under a separate act.	No change.
Excise Duty	Under VAT, excise duty will be levied up to the point of manufacturing.	Under GST, the excise duty will be replaced by Central GST and tax will be levied up to retail level.
Service Tax	Under VAT, the centre charges service tax on a list of services under the Finance Act on provision/payment basis.	Under GST, the State GST subsumes service tax depending upon rules relating to Place of Supply.
Special Additional Duty	Under Vat, the centre charges tax on imports separately.	Under GST, this duty is subsumed by State GST.
State VAT	Under VAT, all commodities apart from those exempt are taxed.	Under GST, the State GST subsumes this tax.
Central Sales Tax	Under VAT, CST is charged at a concessional rate of 2% so far as inter-state transfers are concerned against C-Forms. The full rate applicable otherwise ranges from 5% to 14.5%.	Under GST, the Integrated GST subsumes CST.
Entry Tax	Under VAT, entry tax is charged by certain states for inter-state transfers, detained as import in local area.	Under GST, entry tax is not applicable, but an additional 1% will be levied as tax on inter-state supply of certain commodities.
Tax on Inter-State Transfer of Commodities to Agent or Branch	Under VAT, this tax is exempt against Form F.	Under GST, this tax is levied but dealers will have access to full credit.
Tax on Export of Commodities and Services	Under VAT, this tax is exempt.	No change.
Tax on Transfer of Commodities to Agent or Branch	Under VAT, this tax is generally exempt, but its applicability depends upon state procedures.	Under GST, this tax may be levied unless TIN of the transferor and transferee is the same.
Cross Set-Off of Levy	Under VAT, set-off of service tax and excise duty is permitted.	Under GST, set-off between State GST and Central GST is not allowed.
Cascading Effect	Under VAT, credit between service tax and excise duty is available, but there is no set-off against VAT on excise duty.	Under GST, credit available on the whole amount of taxes up to retailer.
Disallowance of inputs or input services utilised in exempted commodities or services	Under VAT, this is not permitted.	Under GST, there will be no such disallowance, unless the GST Council finalises a list of those items falling under the Negative List.
Disallowance of credit on certain items	Under VAT, there are a few non-creditable commodities and services under VAT as well as CENVAT rules.	Under GST, there will be no such disallowance unless the GST Council specifically allows it.
Exemptions	Under VAT, certain areas such as the North-East will be able to enjoy exemptions.	Under GST, there will be no such exemptions, and the GST Council may introduce an Investment Refund Scheme for certain zones.
Threshold limits for levy of tax	Under VAT, the threshold for central excise is Rs.1.5 crore, the threshold for VAT ranges between Rs.5 lakh to Rs.20 lakh depending upon the state. The threshold for service tax is Rs.10 lakh.	Under GST, the State GST will range between Rs.10 lakh to Rs.20 lakh based on recommendations of the GST Council.
Levy of tax on NGOs and government bodies	Under VAT, certain government bodies, non-profit organisations and PSUs will be covered.	No changes.

SAC stands for Services Accounting Code. This code is used for the classification of services. Each kind of service offered has a unified code for measurement, recognition and taxation. SAC Codes in the present regime have been clearly defined for each kind of service offered. Here are the SAC codes for the sections under which they are classified:

SECTION 5: CONSTRUCTION SERVICES Group 99541: Construction Services of Buildings

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.

Group 99542: General Construction Services of Civil Engineering Works

995421	General construction services of roads, streets, highways, airfield runways, railways, tunnels and bridges.
995422	General construction services of waterways, water lines and mains, harbours, irrigation, dams and other waterworks.
995423	General construction services of long-distance overland / underground/ submarine pipelines, electric and communication cables; transformer stations and work related to it; pumping stations and work related to it.
995424	General construction services of local sewage and water pipelines, communication and electricity cables and works related to it.
995425	General construction services of industrial plants and mines.
995426	General construction services of power plants and infrastructure related to it.
995427	General construction services of recreation and outdoor sports facilities.
995428	General construction services related to other civil engineering works.
995429	Services that involve repair, replacement, alterations, renovation, additions, remodelling or maintenance of the constructions covered above.

Group 99543: Site Preparation Services

995432	Site formation as well as clearance services that include the preparation of services for readying sites for subsequent construction work, test drilling and core extraction and boring, digging of trenches.
995433	Earthmoving and excavating services.
995434	Septic system installation services and water well drilling services.
995435	Other site preparation services.
995439	Services involving alterations, repairs, replacements, additions and maintenance of the constructions covered above.

Group 99544: Assembly and Erection of Prefabricated Constructions

995441	Installation, erection, and assembly services related to prefabricated buildings.
995442	Installation, erection, and assembly services related to other prefabricated constructions and structures.
995443	Installation services related to all kinds of street furniture, such as telephone booths, bus shelters, public toilets, park benches, etc.
995444	Other erection and assembly services.
995449	Services that include repair, replacements, additions, alterations, and maintenance of the constructions covered above.

Group 99545: Special trade construction services

995451	Foundation and pile driving services.
995452	Roof framing and building framing services.
995453	Waterproofing and roofing services.
995454	Concrete services.
995455	Structural steel erection services.
995456	Masonry services.
995457	Scaffolding services.
995458	Other special trade construction services.
995459	Services that involve the repair, replacements, alterations, maintenance or additions of the constructions covered above.

Group 99546: Installation services

995461	Electrical installation services that include electrical fitting and wiring services, burglar alarm system installation and fire alarm installation services.
995462	Drain laying and water plumbing services.
995463	Air conditioning, ventilation, and heating equipment installation services.
995464	Gas fitting installation services.
995465	Insulation services.
995466	Escalator and lift installation services.
995468	Other installation services.
995469	Services that involve repair, replacements, alterations, maintenance and additions of the installations covered above.

Group 99547: Building Completion and Finishing Services

995471	Glazing services.
995472	Plastering services.
995473	Painting services.
995474	Wall tiling and floor services.
995475	Wall covering, wall papering, and other floor laying services.
995476	Carpentry and joinery services.
995477	Railing and fencing services.
995478	Other building finishing and completion services.
995479	Services that involve repair, replacements, alterations, maintenance and additions or the finishing or completion of the aforementioned works.

SECTION 6: DISTRIBUTIVE TRADE SERVICES, ACCOMMODATION, FOOD AND BEVERAGE SERVICES, GAS AND ELECTRICITY DISTRIBUTION SERVICES, AND TRANSPORT SERVICES

Group 99611: Services in Wholesale Trade

996111

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

Group 99621: Services in Retail Trade

996211

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

Group 99631: Accommodation Services

996311	Unit or Room accommodation services offered by guest houses, hotels, clubs, inns, etc.
996312	Camp site services.
996313	Vacation camp and recreational services.

Group 99632: Other Accommodation Services

996321	Unit or room accommodation services offered to students in student residencies.
996322	Unit or room accommodation services offered by paying guest, camps, hostels, etc.
996329	Other unit or room accommodation services.

Group 99633: Food, Edible Preparations, Alcoholic and Non-Alcoholic Beverages Serving Services

996331	Services offered by cafes, restaurants and similar eating facilities including door delivery, takeaway services and room services.
996332	Services offered by guest houses, hotels, clubs, inns, etc. including door delivery, takeaway services and room services.
996333	Services offered in canteens and other similar establishment functions.
996334	Catering in marriage halls, exhibition halls and other indoor/outdoor events.
996335	Catering in flights, trains, etc.
996336	Preparation and/or supply services, edible preparations, non-alcoholic and alcoholic beverages to airlines and other transport operators.
996337	Other contract food services.
996339	Other food, edible preparations, non-alcoholic and alcoholic beverages serving services.

Group 99641: 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.

Group 99642: Long-Distance Transport Services of Passengers

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.

Group 99651: Land Transport Services of Goods

996511	Road transport services of goods including parcels, office and household furniture, letters, live animals, containers, etc. by trucks, animal or man-drawn vehicles, refrigerator vehicles, trailers and other vehicles.
996512	Railway transport services of goods including office and household furniture, parcels, letters, live animals, bulk cargo, intermodal containers, etc.
996513	Transport services of natural gas and petroleum, sewerage, water and other goods.
996519	Other land transport services of goods.

Group 99652: Water Transport Services of Goods

996521	Transoceanic and coastal water transport services of goods by tankers, container ships, bulk cargo vessels, refrigerator vessels, etc.
996522	Inland water transport services of goods by tankers, refrigerator vessels and other vessels.

Group 99653: Air and Space Transport Services of Goods

996531	Air transport services of parcels, letters and other goods.
996532	Space transport services of freight.

Group 99660: 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

Group 99671: Cargo Handling Services

996711	Container handling services
996712	Customs House Agent services
996713	Clearing and forwarding services
996719	Other cargo and baggage handling services

Group 99672: Storage and Warehousing Services

996721	Refrigerated storage services
996722	Bulk liquid or gas storage services
996729	Other storage and warehousing services

Group 99673: Supporting Services for Railway Transport

996731	Railway pushing or towing services
996739	Other supporting services for railway transport n.e.c.

Group 99674: Supporting Services for Road Transport

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.

Group 99675: Supporting Services for Water Transport

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.

Group 99676: Supporting Services for Space or Air Transport

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

Group 99679: Other Supporting Transport Services

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

Group 99681: 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

Group 99691: Electricity and Gas Distribution Services

996911	Electricity transmission services.
996912	Electricity distribution services.
996913	Gas distribution services.

Group 99692: Water Distribution and Other Services

996921	Water distribution services.
996922	Services that involve the distribution of hot water, steam and air conditioning supply, etc.
996929	Other similar services.

SECTION 7: FINANCIAL AND RELATED SERVICES, REAL ESTATE SERVICES, AND RENTAL AND LEASING SERVICES

Group 99711: Financial Services (Not including pension services, insurance services and investment banking services)

997111	Central banking services.
997112	Deposit services.
997113	Credit-granting services, including guarantees and securities and stand-by commitment.
997114	Financial leasing services.
997119	Other financial services (not including pension services, insurance services and investment banking services).

Group 99712: Investment Banking Services

997120

Investment banking services.

Group 99713: Pension and Insurance Services (Not including reinsurance services)

997131	Pension services.
997132	Life insurance services (not including reinsurance services).
997133	Health insurance and accident services.
997134	Motor vehicle insurance services.
997135	Aviation, marine and other transport insurance services.
997136	Travel insurance and freight insurance services.
997137	Other property insurance services.
997139	Other non-life insurance services (not including reinsurance services).

Group 99714: Reinsurance Services

997141	Life reinsurance services.
997142	Health reinsurance and accident services.
997143	Motor vehicle reinsurance services.
997144	Aviation, marine and other transport reinsurance services.
997145	Travel reinsurance services.
997146	Freight reinsurance services.
997147	Other property reinsurance services.
997149	Other non-life reinsurance services.

Group 99715: Services Auxiliary to Financial Services (apart from pensions and insurance)

997151	Services relating to investment banking, like acquisition and merger services, venture capital services and corporate finance services.
997152	Brokerage and related commodities and securities services including commodity exchange services.
997153	Portfolio management services (not including pension funds).
997154	Custody and trust services.
997155	Services relating to the administration of financial markets.
997156	Financial consultancy services.
997157	Financial exchange services.
997158	Financial transactions clearing and processing house services.
997159	Other services auxiliary to financial services.

Group 99716: Services Auxiliary to Pensions and Insurance

997161	Insurance agency and brokerage services.
997162	Insurance claims adjustment services.
997162	Actuarial services.
997164	Pension fund management services.
997169	Other services auxiliary to pensions and insurance.

Group 99717: Services of Holding Financial Assets

997171	Services of holding equity of subsidiary companies.
997172	Services of holding securities and other assets of funds and trusts and similar financial entities.

Group 99721: Real Estate Services Involving Leased or Owned Property

997211	Leasing or rental services involving leased or own residential property.
997212	Leasing or rental services involving leased or own non-residential property.
997213	Trade services relating to buildings.
997214	Trade services relating to time-share properties.
997215	Trade services relating to subdivided and vacant land.

Group 99722: Real Estate Services on a Contract Basis or Commission/Fee Basis

997221	Property management services on a contract basis or a commission/fee basis.
997222	Building sales on a contract basis or a commission/fee basis.
997223	Land sales on a contract basis or a commission/fee basis.
997224	Real estate appraisal services on a contract basis or a commission/fee basis.

Group 99731: Rental or Leasing Services Related to Equipment and Machinery with or without Operator

997311	Rental or leasing services relating to transport equipment including containers, with or without operator.
997312	Rental or leasing services relating to agricultural equipment and machinery with or without operator.
997313	Rental or leasing services relating to construction equipment and machinery with or without operator.
997314	Rental or leasing services relating to office equipment and machinery (not including computers) with or without operator.
997315	Rental or leasing services relating to computers with or without operators.
997316	Rental or leasing services relating to telecommunications equipment with or without operator.
997319	Rental or leasing services relating to other equipment and machinery with or without operator.

Group 99732: Rental or Leasing Services Related to Other Goods

997321	Rental or leasing services related to radios, projectors, televisions, audio systems, video cassette recorders, and related accessories and equipment (Home entertainment systems).
997322	Rental or leasing services related to disks and video tapes (Home entertainment systems).
997323	Rental or leasing services related to furniture and other household appliances.
997324	Rental or leasing services related to leisure and pleasure equipment.
997325	Rental or leasing services related to household linen.
997326	Rental or leasing services related to footwear, clothing and textiles.
997327	Rental or leasing services relating to do-it-yourself equipment and machinery.
997329	Rental or leasing services related to other goods.

Group 99733: Licensing Services for the Right to Use Intellectual Property and Similar Goods

997331	Licensing services for the right to use databases and computer software.
997332	Licensing services for the right to show and broadcast original films, television and radio programme, sound recordings, etc.
997333	Licensing services for the right to reproduce original art works.
997334	Licensing services for the right to copy and reprint manuscripts, journals, periodicals and books.
997335	Licensing services for the right to use Research and Development products.
997336	Licensing services for the right to use franchises and trademarks.
997337	Licensing services for the right to use minerals including their evaluation and exploration.
997338	Licensing services for the right to use other natural resources including telecommunication spectrum.
997339	Licensing services for the right to use other intellectual products and other resources.

SECTION 8: BUSINESS AND PRODUCTION SERVICES

Group 99811: Research and Experimental Development Services in Natural Sciences and Engineering

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.

Group 99812: Research and Experimental Development Services in Social Sciences and Humanities

998121	Research and experimental development services in social sciences.
998122	Research and experimental development services in humanities

Group 99813: Interdisciplinary Research Services

998130

Interdisciplinary research and experimental development services.

Group 99814: Research and Development Originals

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.

Group 99821: Legal Services

998211	Legal representation and advisory services with regard to criminal law.
998212	Legal representation and advisory services with regard to other fields of law.
998213	Legal certification and documentation services with regard to copyrights, patents and other intellectual property rights.
998214	Legal certification and documentation services with regard to other documents.
998215	Conciliation and arbitration services.
998216	Other legal services.

99822: Accounting, Bookkeeping and Auditing Services

998221	Financial auditing services.
998222	Bookkeeping and accounting services.
998223	Payroll services.
998224	Other similar services.

99823: Tax Consultancy and Preparation Services

998231	Corporate tax consulting and preparation services.
998232	Individual tax preparation and planning services.

Group 99824: Insolvency and Receivership Services

998240

Insolvency and receivership services.

Group 99831: Management Consulting and Management Services and Information Technology Services

998311	Management consulting and management services that include strategic, financial, marketing, human resources, supply chain management and operations.
998312	Business consulting services that include public relations services.
998313	Information technology consulting and support services.
998314	Information technology design and development services.
998315	Hosting and information technology infrastructure provisioning services.
998316	IT infrastructure and network management services.
998319	Other information technology services.

Group 99832: Architectural Services, Urban and Land Planning and Landscape Architectural Services

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.

Group 99833: Engineering Services

998331	Engineering advisory services.
998332	Engineering services for building projects.
998333	Engineering services for manufacturing and industrial projects.
998334	Engineering services for transportation projects.
998335	Engineering services for power projects.
998336	Engineering services for broadcasting and telecommunications projects.
998337	Engineering services for waste management projects, hazardous and non-hazardous projects, for water, drainage and sewerage projects.
998338	Engineering services for other projects.
998339	Project management services for construction projects.

Group 99834: Scientific and Other Technical Services

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, dams, aircraft, etc.
998348	Certification and authentication of works of art.
998349	Other technical and scientific services.

Group 99835: Veterinary Services

998351	Veterinary services for pet animals.
998352	Veterinary services for livestock.
998359	Other veterinary services.

Group 99836: Advertising Services and Provision of Advertising Time or Space

998361	Advertising services.
998362	Sale or purchase of advertising time or space on commission.
998363	Sale of advertising space in print media, except on commission.
998364	Sale of radio and TV advertising time.
998365	Sale of internet advertising space.
998366	Sale of other advertising time or space, except on commission

Group 99837: Market Research and Public Opinion Polling Services

998371	Market research services.
998372	Public opinion polling services.

Group 99838: Photography and Videography and their Processing Services

998381	Public opinion polling 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 and videographic processing services.
998387	Other photography and videography and their processing services.

Group 99839: Other Professional, Business and Technical Services

998391	Specialty design services including interior design, industrial design fashion design, and other specialty design services.
998392	Design originals.
998393	Technical and scientific consulting services.
998394	Original compilations of information/facts.
998395	Translation and interpretation services.
998396	Franchises and trademarks.
998397	Brand promotion services and sponsorship services.
998399	Other professional, business and technical services.

Group 99841: Telephony and Other Telecommunications 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.

Group 99842: Internet Telecommunications Services

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.

Group 99843: Online Content Services

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.

Group 99844: News Agency Services

998441	News agency services to newspapers and periodicals
998442	Services of independent journalists and press photographers
998443	News agency services to audiovisual media

Group 99845: Library and Archive Services

998451	Library services
998452	Operation services of public archives including digital archives
998453	Operation services of historical archives including digital archives

Group 99846: Broadcasting, Programming and Programme Distribution Services

998461	Radio broadcast originals
998462	Television broadcast originals
998463	Radio channel programmes
998464	Television channel programmes
998465	Broadcasting services
998466	Home programme distribution services

Group 99851: Employment Services Including Personnel Search / Referral Service and Labour Supply Services

998511	Executive/retained personnel search services
998512	Permanent placement services, apart from 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

Group 99852: Investigation and Security Services

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.

Group 99853: Cleaning Services

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.

Group 99854: Packaging Services

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

Group 99855: Travel, Arrangement, Tour Operator and Related Services

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

Group 99859: Other Support Services

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.

Group 99861: Support Services to Agriculture, Hunting, Fishing and Forestry

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

Group 99862: Support Services to Mining

998621	Support services to oil and gas extraction
998622	Support services to other mining n.e.c.

Group 99863: Support Services to Electricity, Gas and Water Distribution

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

Group 99871: Maintenance and Repair Services of Fabricated Metal, Equipment and Machinery

998711	Maintenance and repair services of fabricated metal products, not including equipment and machinery.
998712	Repair and maintenance services of accounting and office machinery.
998713	Repair and maintenance services of peripheral equipment and computers.
998714	Repair and maintenance services of transport equipment and machinery.
998715	Repair and maintenance services of electrical household equipment.
998716	Repair and maintenance services of telecommunication apparatus and equipment.
998717	Repair and maintenance services of industrial and commercial machinery.
998718	Repair and maintenance services of escalators and elevators.
998719	Repair and maintenance services of other equipment and machinery.

Group 99872: Repair Services of Other Goods

998721	Repair services of leather goods and footwear.
998722	Repair services of jewellery, clocks and watches.
998723	Repair services of household textiles and garments.
998724	Repair services of furniture.
998725	Repair services of bicycles.
998726	Repair and maintenance services of musical instruments.
998727	Repair services for cameras and photographic cameras.
998729	Repair and maintenance services of other goods.

Group 99873: Installation Services (Not Including Construction)

998731	Installation services of fabricated metal products, not including equipment and machinery.
998732	Installation services of manufacturing, industrial, and service industry equipment and machinery.
998733	Installation services of accounting and office machinery and computers.
998734	Installation services of television, radio and communications apparatus and equipment.
998735	Installation services of professional medical equipment and machinery, and optical and precision instruments.
998736	Installation services of electrical apparatus and machinery.
998739	Installation services of other goods.

Group 99881: Food, Beverage and Tobacco Manufacturing Services

998811	Meat processing services.
998812	Fish processing services.
998813	Vegetables and fruit processing services.
998814	Vegetable and fat and animal oil 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.

Group 99882: Textile, Wearing Apparel and Leather Manufacturing Services

998821	Textile manufacturing services.
998822	Wearing apparel manufacturing services.
998823	Leather and leather product manufacturing services.

Group 99883: Paper and Wood Manufacturing Services

998831	Wood and wood product manufacturing services.
998832	Paper and paper product manufacturing services.

Group 99884: Petroleum, Pharmaceutical and Chemical Manufacturing Services

998841	Coke and refined petroleum product manufacturing services.
998842	Chemical product manufacturing services.
998843	Pharmaceutical product manufacturing services.

Group 99885: Plastic, Rubber and Other Non-Metallic Mineral Product Manufacturing Services

998851	Rubber and plastic product manufacturing services.
998852	Plastic product manufacturing services.
998853	Other non-metallic mineral product manufacturing services.

Group 99886: Basic Metal Manufacturing Services

998860

Basic metal manufacturing services.

Group 99887: Fabricated Metal Product, Equipment and Machinery Manufacturing Services

998871	Structural metal product, reservoir, steam generator and tank manufacturing services.
998872	Ammunition and weapon manufacturing services.
998873	Other fabricated metal product treatment and product manufacturing services.
998874	Computer, optical and electronic product manufacturing services.
998875	Electrical equipment manufacturing services.
998876	General-purpose machinery manufacturing services.
998877	Special-purpose machinery manufacturing services.

Group 99888: Transport Equipment Manufacturing Services

998881	Trailer and motor vehicle manufacturing services.
998882	Other transport equipment manufacturing services.

Group 99889: Other 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 top manufacturing services.
998897	Dental and medical instrument and supply manufacturing services.
998898	Other manufacturing services.

Group 99891: Printing, Publishing and Reproduction Services

998911	Publishing on a contract or fee basis.
998912	Printing and reproduction services of recorded media on a contract or fee basis.

Group 99892: Moulding, Pressing, Extruding, Stamping and Similar Plastic Manufacturing Services

998920

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

Group 99893: Casting, Stamping, Forging and Similar Metal Manufacturing Services

998931	Steel and iron casting services.
998932	Non-ferrous metal casting services.
998933	Metal forging, stamping, roll forming, pressing and powder metallurgy services.

Group 99894: Materials Recovery Services

998941	Metal waste and scrap recovery services on a contract or fee basis.
998942	Non-metal waste and scrap recovery services on a contract or fee basis.

SECTION 9: COMMUNITY, SOCIAL AND PERSONAL SERVICES, AND OTHER MISCELLANEOUS SERVICES

Group 99911: Administrative Services of the Government

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.

Group 99912: Public Administrative Services Provided to the Community as a Whole

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.

Group 99913: Administrative Services Related to Compulsory Social Security Schemes

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, apart from for government employees
999133	Administrative services related to unemployment compensation benefit schemes
999134	Administrative services related to family and child allowance programmes

Group 99921: Pre-Primary Education Services

999210

Pre-primary education services.

Group 99922: Primary Education Services

999220

Primary education services.

Group 99923: Secondary Education Services

999231	General secondary education services.
999232	Vocational and technical secondary education services.

Group 99924: Higher Education Services

999241	General higher education services.
999242	Technical higher education services.
999243	Vocational higher education services.
999249	Other higher education services.

Group 99925: Specialised Education Services

999259

Specialised education services.

Group 99929: Other Education and Training Services, and Educational Support Services

999291	Cultural education services.
999292	Recreation and sports education services.
999293	Coaching and commercial training services.
999294	Other training and education services.
999295	Services that involve conduct of examination for admission to educational institutions.
999299	Other educational support services.

Group 99931: Human Health Services

999311	Inpatient Services.
999312	Dental and medical services.
999313	Childbirth and related services.
999314	Physiotherapeutic and nursing services.
999315	Ambulance services.
999316	Diagnostic imaging and medical laboratory services.
999317	Organ, sperm and blood bank services.
999319	Other human health services including Ayurveda, homeopathy, acupuncture, unani, naturopathy, etc.

Group 99932: Residential Care Services for the Disabled and Elderly

999321	Residential health care services offered by facilities apart from hospitals.
999322	Residential care services for individuals with disabilities and the elderly.

Group 99933: Other Social Services with Accommodation

999331	Residential care services for children who suffer from substance abuse, mental health illness, or mental retardation.
999332	Other social services with accommodation for children.
999333	Residential care services for adults who suffer from substance abuse, mental health illness, or mental retardation.
999334	Other social services for accommodations for adults.

Group 99934: Social Services without Accommodation for the Disabled and Elderly

999341	Vocational rehabilitation services.
999349	Other social services without accommodation for the disabled and elderly.

Group 99935: Other Social Services without Accommodation

999351	Child day-care services.
999352	Counselling and guidance services related to children.
999353	Welfare services without accommodation.
999359	Other social services without accommodation.

Group 99941: Sewerage, Sewage Treatment and Septic Tank Cleaning Services

999411	Sewerage and sewage treatment services
999412	Septic tank emptying and cleaning services

Group 99942: Waste Collection 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.

Group 99943: Waste Treatment and Disposal Services

999431	Waste preparation, consolidation and storage services
999432	Hazardous waste treatment and disposal services
999433	Non-hazardous waste treatment and disposal services

Group 99944: Remediation 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.

Group 99945: Sanitation and Similar Services

999451	Sweeping and snow removal services
999459	Other sanitation services n.e.c.

Group 99949: Other Environmental Protection Services

999490

Other environmental protection services.

Group 99951: Services Furnished by Business, Employers and Professional Organisations Services

999511	Services furnished by business and employers organizations
999512	Services furnished by professional organizations

Group 99952: Services Furnished by Trade Unions

999520

Services furnished by trade unions.

Group 99959: Services Furnished by Other Membership Organisations

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.

Group 99961: Audio-Visual and Related 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

Group 99962: Performing Arts and Other Live Entertainment Event Presentation and Promotion 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.

Group 99963: Services of Performing and Other Artists

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

Group 99964: Museum and Preservation Services

999641	Museum and preservation services of historical sites and buildings
999642	Botanical, zoological and nature reserve services

Group 99965: Sports and Recreational Sports 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.

Group 99966: Services of Athletes and Related Supported Services

999661	Services of athletes
999662	Support services related to sports and recreation

Group 99969: Other Amusement and Recreational Services

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.

Group 99971: Washing, Cleaning and Dyeing 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

Group 99972: Beauty and Physical Well-Being Services

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.

Group 99973: Funeral, Cremation and Undertaking Services

999731	Cemeteries and cremation services
999732	Undertaking services

Group 99979: Other Miscellaneous 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.

Group 99980: Domestic Services

999800

Domestic services, part time as well as full time.

Group 99990: Services Provided by Extraterritorial Organisations and Bodies

999900

Services provided by extraterritorial organisations and bodies.

Harmonised System Nomenclature code, or HSN code as it is commonly called, is a number that is a globally adopted product description and coding system created by the WCO (World Customs Organisation). Over 200 countries across the globe use the HSN code as a basis for their customs tariffs. The code is used by the Indian government to classify commodities under GST. Here are the HSN codes for the various goods under GST:

CHAPTER 1	LIVE ANIMALS
0101	Live asses, hinnies, and mules
0101	Live horses
0102	Live bovine animals
0103	Live swine
0104	Live goats and sheep
0105	Live poultry, i.e. fowls of the species Gallus Domesticus, such as turkeys, geese, guinea fowls, and ducks
0106	Other live animals like insects, birds and mammals
CHAPTER 2	MEAT AND EDIBLE MEAT OFFAL
0201	Meat of bovine animals, chilled and fresh
0202	Meat of bovine animals frozen (except frozen and stored in unit container)
0202	Meat of bovine animals, frozen and stored in unit containers
0203	Meat of swine, fresh, frozen or chilled (except frozen and stored in unit container)
0203	Meat of swine, frozen and stored in unit containers
0204	Meat of goats or sheep, fresh, frozen, or chilled (except frozen and stored in unit container)
0204	Meat of goats or sheep, frozen and stored in unit containers
0205	Meat of hinnies, horses, mules, or asses, frozen, fresh, or chilled (except frozen and put up in unit container)
0205	Meat of hinnies, horses, mules, or asses, frozen and stored in unit containers
0206	Edible offal of bovine animals, goats, sheep, swine, horses, mules, asses, or hinnies, frozen, chilled, or fresh (except frozen and stored in unit container)
0206	Edible offal of bovine animals, goats, sheep, swine, horses, mules, asses, or hinnies, frozen and stored in unit containers
0207	Meat and edible offal, of the poultry under code 0105, frozen, chilled or fresh (except frozen and stored in unit container)
0207	Meat and edible offal, of the poultry under code 0105, frozen and stored in unit containers
0208	Other meat and edible meat offal, frozen, chilled or fresh (except frozen and stored in unit container)
0208	Other meat and edible meat offal, frozen and stored in unit containers
0209	Poultry fat, and pig fat, free of lean meat, not rendered or otherwise extracted, frozen, chilled or fresh (except frozen and stored in unit container)
0209	Poultry fat, and pig fat, free of lean meat, not rendered or otherwise extracted, salted, in brine, smoked or dried (except stored in unit containers)
0209	Poultry fat, and pig fat, free of lean meat, not rendered or otherwise extracted, frozen and stored in unit containers
0209	Poultry fat, and pig fat, free of lean meat, not rendered or otherwise extracted, salted, in brine, smoked or dried, stored in unit containers
0210	Meat and edible meat offal, salted, in brine, smoked or dried; edible flours and meals of meat or meat offal, except stored in unit containers
0210	Meat and edible meat offal, salted, in brine, smoked or dried and stored in unit containers; edible flours and meals of meat or meat offal stored in unit containers
CHAPTER 3	FISH AND CRUSTACEANS
03	Fish seeds, shrimp / prawn seeds, whether or not processed, cured or in frozen state (except goods falling under Chapter 3 and attracting 5%)
0301	Live fish
0302	Fish, chilled or fresh, not including fish fillets and other fish meat under code 0304
0303	Fish, frozen, not including fish fillets and other fish meat under code 0304
0304	Fish fillets and other fish meat (whether or not minced), chilled or fresh.
0304	Fish fillets and other fish meat (whether or not minced), frozen
0305	Fish, salted, dried or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, chilled or fresh
0306	Crustaceans, whether in shell or not, salted, dried, frozen, or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, salted, dried, frozen, or in brine; flours, meals and pellets of crustaceans, fit for human consumption
0307	Molluscs, whether in shell or not, live, chilled, fresh; aquatic invertebrates apart from molluscs and crustaceans, live, chilled or fresh
0307	Molluscs, whether in shell or not, salted, dried, frozen, or in brine; aquatic invertebrates apart from molluscs and crustaceans, salted, dried, frozen, or in brine; flours, meals and pellets of aquatic invertebrates apart from crustaceans, fit for human consumption
0308	Aquatic invertebrates apart from molluscs and crustaceans, live, fresh or chilled.
0308	Aquatic invertebrates apart from molluscs and crustaceans, salted, dried, frozen, or in brine; smoked aquatic invertebrates apart from molluscs and crustaceans, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates apart from molluscs and crustaceans, fit for human consumption
CHAPTER 4	DAIRY, EGGS, HONEY AND EDIBLE PRODUCTS
0401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, not including Ultra High Temperature (UHT) milk
0401	Ultra-High Temperature (UHT) milk
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [apart from condensed milk]
0402	Condensed milk
0403	Curd; Lassi; Butter milk
0403	Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0405	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
0406	Chena or paneer, apart from put up in unit containers and bearing a registered brand name;
0406	Chena or paneer put up in unit container and bearing a registered brand name
0406	Cheese
0407	Birds’ eggs, in shell, fresh, preserved or cooked
0408	Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
0409	Natural honey, other than put up in unit container and bearing a registered brand name
0409	Natural honey, put up in unit container and bearing a registered brand name
0410	Edible products of animal origin, not elsewhere specified or included
CHAPTER 5	PRODUCTS OF ANIMAL ORIGIN
0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
0502	Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
0504	Guts, bladders and stomachs of animals (apart from fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
0507	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
0507	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
0511	Semen including frozen semen
0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, apart from semen including frozen semen.
CHAPTER 6	LIVE TREES AND OTHER PLANTS
0601	Bulbs, tubers, corms, rhizomes, tuberous roots and crowns
0602	Unrooted cuttings and slips; bushes, shrubs and trees, grafted or not, and bearing edible nuts or fruits; azaleas and rhododendrons, grafted or not; roses, grafted or not; mushroom spawn; herbaceous perennials such as orchid plants, with roots attached to soil
0603	Fresh cut flowers and flower buds (bleached, dyed, dried, or otherwise prepared)
0604	Foliage, grasses, etc. such as lichens and mosses, branches or grass, dried or prepared otherwise
CHAPTER 7	EDIBLE VEGETABLES
0701	Potatoes, fresh or chilled.
0702	Tomatoes, fresh or chilled.
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
0707	Cucumbers and gherkins, fresh or chilled.
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
0709	Other vegetables, fresh or chilled.
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
0713	Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets
CHAPTER 8	EDIBLE FRUITS AND NUTS, PEEL OF LEMONS/CITRUS
0801	Coconuts, fresh or dried, whether or not shelled or peeled
0801	Brazil nuts, fresh, whether or not shelled or peeled
0801	Cashew nuts, whether or not shelled or peeled
0801	Brazil nuts, dried, whether or not shelled or peeled
0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
0802	Dried areca nuts, whether or not shelled or peeled
0802	Dried chestnuts (singhada), whether or not shelled or peeled
0802	Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [apart from dried areca nuts]
0803	Bananas, including plantains, fresh or dried
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
0806	Grapes, fresh
0806	Grapes, dried, and raisins
0807	Melons (including watermelons) and papaws (papayas), fresh.
0808	Apples, pears and quinces, fresh.
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
0813	Fruit, dried, apart from that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8
0814	Peel of citrus fruit or melons (including watermelons), fresh.
0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
CHAPTER 9	COFFEE, TEA, MATE AND SPICES
0901	Coffee beans, not roasted
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [apart from coffee beans not roasted]
0902	Unprocessed green leaves of tea
0902	Tea, whether or not flavoured [apart from unprocessed green leaves of tea]
0903	Maté
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
0905	Vanilla
0906	Cinnamon and cinnamon-tree flowers
0907	Cloves (whole fruit, cloves and stems)
0908	Nutmeg, mace and cardamoms
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [apart from of seed quality]
0910	Ginger apart from fresh ginger, saffron, turmeric (curcuma) apart from fresh turmeric, thyme, bay leaves, curry and other spices
0910	Fresh ginger, apart from in processed form
0910	Fresh turmeric, apart from in processed form
CHAPTER 10	CEREALS
1001	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
1001	Wheat and meslin put up in unit container and bearing a registered brand name
1002	Rye [apart from those put up in unit container and bearing a registered brand name]
1002	Rye put up in unit container and bearing a registered brand name
1003	Barley [other than those put up in unit container and bearing a registered brand name]
1003	Barley put up in unit container and bearing a registered brand name
1004	Oats [apart from those put up in unit container and bearing a registered brand name]
1004	Oats put up in unit container and bearing a registered brand name
1005	Maize (corn) [apart from those put up in unit container and bearing a registered brand name]
1005	Maize (corn) put up in unit container and bearing a registered brand name
1006	Rice [apart from those put up in unit container and bearing a registered brand name]
1006	Rice put up in unit container and bearing a registered brand name
1007	Grain sorghum [apart from those put up in unit container and bearing a registered brand name]
1007	Grain sorghum put up in unit container and bearing a registered brand name
1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [apart from those put up in unit container and bearing a registered brand name]
1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
CHAPTER 11	MILLING INDUSTRY PRODUCTS
1101	Wheat or meslin flour [apart from those put up in unit container and bearing a registered brand name].
1101	Wheat or meslin flour put up in unit container and bearing a registered brand name.
1102	Cereal flours apart from of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [apart from those put up in unit container and bearing a registered brand name]
1102	Cereal flours apart from of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
1103	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
1104	Cereal grains hulled
1104	Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [apart from hulled cereal grains]
1105	Flour, of potatoes [apart from those put up in unit container and bearing a registered brand name]
1105	Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name
1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [apart from guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [apart from those put up in unit container and bearing a registered brand name]
1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [apart from guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name
1106	Guar meal
1106	Guar gum refined split
1107	Malt, whether or not roasted
1108	Starches; inulin
1109	Wheat gluten, whether or not dried
CHAPTER 12	AOIL SEEDS / MEDICAL PLANTS / STRAW / MISCELLANEOUS GRAINS
1201	Soya beans, whether or not broken, of seed quality.
1201	Soya beans, whether or not broken apart from of seed quality.
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken apart from of seed quality.
1203	Copra apart from of seed quality
1204	Linseed, whether or not broken, of seed quality.
1204	Linseed, whether or not broken apart from of seed quality.
1205	Rape or colza seeds, whether or not broken, of seed quality.
1205	Rape or colza seeds, whether or not broken apart from of seed quality.
1206	Sunflower seeds, whether or not broken, of seed quality.
1206	Sunflower seeds, whether or not broken apart from of seed quality
1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, apart from of seed quality
1208	Flour and meals of oil seeds or oleaginous fruits, apart from those of mustard
1209	Seeds, fruit and spores, of a kind used for sowing.
1210	Hop cones, fresh.
1210	Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
CHAPTER 13	LAC, GUM, RESINS, ETC.
1301	Lac and Shellac
1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [apart from lac and shellac]
1301	Compounded asafoetida commonly known as heeng
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
CHAPTER 14	VEGETABLE PLAITING MATERIALS
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
1404	Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [apart from bidi wrapper leaves (tendu), betel leaves, Indian katha]
1404	Bidi wrapper leaves (tendu)
1404	Betel leaves
1404	Indian katha
CHAPTER 15	ANIMAL OR VEGETABEL[1] FATS, OILS AND WAXES
1501	Pig fats (including lard) and poultry fat, apart from that of heading 0209 or 1503
1502	Fats of bovine animals, sheep or goats, apart from those of heading 1503
1503	Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1505	Wool grease and fatty substances derived therefrom (including lanolin)
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1509	Olive oil and its fractions, whether or not refined, but not chemically modified.
1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1516	Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, apart from edible fats or oils or their fractions of heading 1516
1517	Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, apart from edible fats or oils or their fractions of heading 1516
1517	All goods i.e. Margarine, Linoxyn
1518	Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
1518	Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
1520	Glycerol, crude; glycerol waters and glycerol lyes
1521	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522	Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
CHAPTER 16	EDIBLE PREPARATION OF MEAT, CRUSTACEANS, FISH, ETC.
1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
1602	Other prepared or preserved meat, meat offal or blood
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
1605	Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
CHAPTER 17	SUGARS AND SUGAR CONFECTIONERY
1701	Beet sugar, cane sugar, khandsari sugar
1701	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
1702	Palmyra sugar
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [apart from palmyra sugar and Palmyra jaggery]
1703	Molasses
1704	Sugar confectionery (excluding white chocolate and bubble / chewing gum) [apart from bura, batasha]
1704	Chewing gum / bubble gum and white chocolate, not containing cocoa
CHAPTER 18	COCOA AND COCOA PREPARATIONS
1801	Cocoa beans whole or broken, raw or roasted
1802	Cocoa shells, husks, skins and other cocoa waste
1803	Cocoa paste whether or not de-fatted
1804	Cocoa butter, fat and oil
1805	Cocoa powder, not containing added sugar or sweetening matter
1806	Chocolates and other food preparations containing cocoa
CHAPTER 19	PREPARATIONS OF CEREALS, MILK, STARCH OR FLOUR
1901	Preparations suitable for infants or young children, put up for retail sale
1901	Mixes and doughs for the preparation of bread, pastry and other baker’s wares
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [apart from preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]
1902	Seviyan (vermicelli)
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
1904	All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [apart from Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
1905	Pappad, by whatever name it is known, except when served for consumption
1905	Bread (branded or otherwise), except when served for consumption and pizza bread
1905	Pizza bread
1905	All goods i.e. Waffles and wafers apart from coated with chocolate or containing chocolate; biscuits; Pastries and cakes [apart from pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
1905	Waffles and wafers coated with chocolate or containing chocolate
1905	Rusks, toasted bread and similar toasted products
CHAPTER 20	PREPARATIONS OF VEGETABLES, NUTS, FRUITS, ETC.
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, apart from products of heading 2006
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, apart from products of heading 2006
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
CHAPTER 21	MISCELLANEOUS EDIBLE PREPARATIONS
2101	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
2101	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
2101	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2102	Yeasts and prepared baking powders
2103	Sauces and preparations therefor [apart from Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning
2103	Curry paste
2103	Mayonnaise and salad dressings
2103	Mixed condiments and mixed seasoning
2104	Soups and broths and preparations therefor; homogenised composite food preparations
2105	Ice cream and other edible ice, whether or not containing cocoa
2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
2106	Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi
2106	All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [apart from Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]
2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder
2106	Sweetmeats
2106	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
2106	Pan masala
CHAPTER 22	BEVERAGES, VINEGAR AND SPIRITS
2201	Water [apart from aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
2201	Non-alcoholic Toddy, Neera including date and palm neera
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
2201	Ice and snow
2202	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
2202	Soya milk drinks
2202	Fruit pulp or fruit juice based drinks
2202	Beverages containing milk
2202	Tender coconut water apart from put up in unit container and bearing a registered brand name
2202	Tender coconut water put up in unit container and bearing a registered brand name
2202	Other non-alcoholic beverages
2207	Ethyl alcohol and other spirits, denatured, of any strength
2209	Vinegar and substitutes for vinegar obtained from acetic acid
CHAPTER 23	RESIDUES FROM FOOD INDUSTRIES, ANIMAL FEED
2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
2302	Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil [apart from aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[apart from aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, apart from those of heading 2304 or 2305[apart from aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
2307	Wine lees; argol
CHAPTER 24	TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401	Tobacco leaves
2401	Unmanufactured tobacco; tobacco refuse [apart from tobacco leaves]
2402	Cigars, cigarettes, cheroots and cigarillos, of tobacco or of tobacco substitutes
2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
CHAPTER 25	SULPHUR, SALT, LIME AND CEMENT, EARTH AND STONE
2501	Salt, all types
2502	Unroasted iron pyrites.
2503	Sulphur recovered as by-product in refining of crude oil
2503	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [apart from sulphur recovered as by- product in refining of crude oil]
2504	Natural graphite.
2505	Natural sands of all kinds, whether or not coloured, apart from metal bearing sands of Chapter 26.
2506	Quartz (apart from natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2507	Kaolin and other kaolinic clays, whether or not calcined.
2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2509	Chalk
2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, apart from barium oxide of heading 2816.
2512	Siliceous fossil meals (such as kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2514	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2515	Marble and travertine blocks
2515	Marble and travertine, apart from blocks
2515	Ecaussine and other calcareous monumental or building stone; alabaster [apart from marble and travertine]
2516	Granite blocks
2516	Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2516	Granite crude or roughly trimmed; and granite, apart from blocks
2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
2519	Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
2523	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
2524	Asbestos
2525	Mica, including splitting; mica waste.
2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2530	Mineral substances not elsewhere specified or included.
CHAPTER 26	ORES SLAG AND ASH
2601	Iron ores and concentrates, including roasted iron pyrites
2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
2603	Copper ores and concentrates.
2604	Nickel ores and concentrates.
2605	Cobalt ores and concentrates.
2606	Aluminium ores and concentrates.
2607	Lead ores and concentrates.
2608	Zinc ores and concentrates.
2609	Tin ores and concentrates.
2610	Chromium ores and concentrates.
2611	Tungsten ores and concentrates.
2612	Uranium or thorium ores and concentrates.
2613	Molybdenum ores and concentrates.
2614	Titanium ores and concentrates.
2615	Niobium, vanadium, tantalum, or zirconium ores and concentrates.
2616	Precious metal ores and concentrates.
2617	Other ores and concentrates
2618	Granulated slag (slag sand) from the manufacture of iron or steel
2619	Slag, dross (apart from granulated slag), scalings and other waste from the manufacture of iron or steel
2620	Slag, ash and residues (apart from the manufacture of steel or iron) containing metals, arsenic or their compounds
2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
CHAPTER 27	MINERAL FUELS, WAXES, OILS AND BITUMINOUS SUBSTITUES
2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2702	Lignite, whether or not agglomerated, not including jet
2703	Peat (including peat litter), whether or not agglomerated
2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2705	Coal gas, water gas, producer gas and similar gases, apart from petroleum gases and other gaseous hydrocarbons
2706	Tar distilled from coal, from lignite or from peat
2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the lnon-aromatic constituents, such as benzene, toluene, xylenes, naphthalene
2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars
2710	Kerosene PDS
2710	Petroleum oils and oils obtained from bituminous minerals, apart from petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [apart from Avgas and Kerosene PDS and apart from petrol, Diesel and ATF, not in GST]
2710	Avgas
2711	Petroleum gases and other gaseous hydrocarbons, such as ethylene, propane, propylene, butanes, butylene and butadiene [Apart from Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
2711	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
2712	Petroleum jelly; paraffin wax, lignite wax, micro-crystalline petroleum wax, peat wax, slack wax, ozokerite, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
2714	Asphalt and bitumen, natural; bituminous or tar sands and oil shale; asphaltites and asphaltic rocks
2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (such as bituminous mastics, cut-backs)
2716	Electrical energy

The Goods and Services Tax (GST) Council has rolled out rate slabs at Nil, 5%, 12%, 18% and 28% as explained in the below table.

Services	Rate
Railways-Transportation of goods, passengers For service from goods transportation companies for non-household goods For service from goods transportation companies for household goods Goods transported in a vessel from outside India Renting a motor cab without fuel cost Transport services in AC contract/stage or radio taxi Transport by air Tour operator services Leasing of aircrafts Print media ad space Working for printing of newspapers	5%
Rail transportation of goods in containers from a third party other than Indian Railways Air travel excluding economy Food /drinks at restaurants without AC/heating or liquor license Renting of accommodation for more than Rs.1000 and less than Rs.2500 per day Chit fund services by foremen Construction of building for the purpose of sale IP rights on a temporary basis	12%
Food/drinks at restaurants with liquor license Food /drinks at restaurants with AC/heating Outdoor catering Renting for accommodation for more than Rs.2500 but less than Rs.5000 per day Supply of food, shamiyana, and party arrangement Circus, Indian classical, folk, theatre, drama Supply of works contract	18%
Entertainment events-amusement facility, water parks, films, theme parks, joy rides, merry-go-round, race course, go-carting, casinos, ballet, sporting events like IPL Race club services Gambling Food/drinks at AC 5-star hotels Accommodation in 5-star hotels or above	28%

• Services by the government or local authorities
• Services by the RBI
• Services by a diplomat in mission at India
• Services such as cultivation of plants, rearing animals
• Services for access of road on paying toll charges
• Distribution of electricity
• Renting of home for use as a residence
• Extending deposits, loans and advances
• Inter se sale or purchase of foreign notes
• Services provided by the United Nations or any international organization
• Bio-medical waste treatment facility services
• Veterinary services
• Charitable services
• Religious pilgrimage services offered by the government
• Services provided by educational institutions
• Services by IIMs
• Services by recognised sports bodies
• Services by artists
• Life insurance services regulated by the National Pension System
• Services by Army, Navy, Air force
• Services by a non-profit entity
• Services by public libraries
• Services like provision of public toilets
• Service by EPF
• Services by IRDA
• Services by SEBI
• Services provided by National Centre for Cold Chain Development
• Government to government services
• Services by cord blood banks
• Services by National Skill Development Corporation
• Services of general insurance under the schemes - (a) Hut Insurance Scheme (b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) Premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; or (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or (r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC.
• Services provided by the Goods and Services Tax Network
• Health care services by established entities
• Services provided by the government or local body within Rs.5000
• Circus, dance and cultural events with ticket price less than or equal to Rs.250
• Packing, loading, unloading and storage of rice
• Services by Atal Pension Yojana
• Those sponsoring sport events
• Services by Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP)
• Leasing of assets by Indian Railways Finance Corporation to Indian Railways