This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of machinery, equipment, appliances, vehicles, or other tangible goods, where the activity involves restoring, maintaining, or installing an existing asset rather than creating a new one…
This SAC chapter applies to service providers engaged in promotion, marketing, brand communication, market analysis, or public relations activities, where the objective is to create awareness, influence consumer behaviour, or manage public perception. It covers services provided by advertising agencies,…
This SAC chapter applies to service providers engaged in recruitment, manpower supply, labour contracting, or security-related services, where personnel are supplied or deployed to clients for carrying out work or safeguarding premises. It covers services provided by recruitment agencies, manpower…
This SAC chapter applies to service providers who render professional advisory or consultancy services based on recognised qualifications, specialised knowledge, or professional expertise. It covers services provided by lawyers, chartered accountants, cost accountants, company secretaries, auditors, management consultants, engineers, architects,…
This SAC chapter applies to service providers who carry out manufacturing, processing, or production activities on goods owned by another person, where ownership of inputs and outputs remains with the principal. It commonly covers job work arrangements, contract manufacturing, processing,…
This SAC chapter applies to residual or uncommon services that do not clearly fall under any other specific SAC chapter, even after applying the nature-of-service test. It acts as a last-resort classification, used only when a service cannot be appropriately…
This SAC chapter applies to service providers engaged in banking, lending, financial intermediation, payment facilitation, or investment-related activities, where consideration is received in the form of interest, fees, charges, or commissions. It mainly covers services provided by banks, NBFCs, financial…
This SAC chapter applies to service providers who deliver professional expertise, technical skill, or IT-based services to clients. It mainly covers services where the output is knowledge-based, customised, or support-oriented, rather than supply of goods or physical execution of work…
This heading covers services relating to the transportation of passengers or goods by water, including inland waterways, coastal shipping, and sea transport. Classification depends on the nature of transport, type of cargo or passengers, and mode of water conveyance. Detailed…
This heading covers services relating to the transportation of passengers or goods by land, including road and rail transport, along with supporting and ancillary transport services. Classification is based on the nature of transport, type of goods or passengers, and…