Consultation Paper on Alignment of the Default List of Authorized Services approved by the Department of Commerce with SAC Classification under the Goods and Services Tax Regime

Consultation Paper on Alignment of the Default List of Authorized Services approved by the Department of Commerce with SAC Classification under the Goods and Services Tax Regime. 1. Objective 1.1 The objective of this consultation paper is to seek comments, views, and suggestions from stakeholders and the general public on the proposal to align the Default List of Authorized Services approved by the Department of Commerce for Special Economic Zone (SEZ) Units with the Services Accounting Code (SAC) classification prescribed under the Goods and Services Tax (GST) regime. 2. Background 2.1 The Department of Commerce has approved Default List of Authorized Services for SEZ units to avail the GST benefits for their authorized operations. The initial list of 58 services was issued vide Ministry’s letter No. D./12/25/2012- SEZ dated 16.09.2013 and subsequently expanded by various letters and Instructions issued by the Ministry. Currently, the list contains 67 services and power has been delegated to respective DC/UAC to add any service to this list of 67 services. 2.2 The existing Default List of Authorized Services has been formulated with reference to service descriptions and definitions under the erstwhile Service Tax regime. 2.3 Subsequent to the implementation of the GST framework, service providers are required to classify services based on the SAC classification on the tax invoices and statutory filings. 2.4 However, the Default List of Authorized Services which was issued as per the definitions under the erstwhile Service Tax Regime, has not been correspondingly updated to reflect the SAC code based service classification, resulting in divergence between service descriptions found in the List and those mentioned in the GST invoices issued by the suppliers of service located in DTA. 2.5 Specifically for IFSC units, various financial services are utilised from DTAfor their authorized operations. The current Default List contains one service namely, “Banking and other financial services” whose definition under Service Tax is quite broad-based including a wide variety of financial services utilized by IFSC units. 3. Issues for Consideration 3.1 Representations have been received indicating that IFSC Units are facing practical difficulties in obtaining endorsement of input services, inter alia, due to the following: a. Suppliers of service located in DTA mention the SAC codes on tax invoices issued to IFSC units with service descriptions in alignment with such SAC codes. The service descriptions and SAC codes mentioned in such invoices do not align with the nomenclature of services used in the existing Default List of Authorized Services. b. When it comes to financial services procured by IFSC units, the specific financial service mentioned in the tax invoice usually does not find mention in the Default List of Authorized services, but it may find a place under the umbrella definition of “Banking and other financial services”, which leads to ambiguity in interpretation as to whether such service is available for tax benefit. c. The nomenclature of services based on Service Tax era definitions are obsolete and require to be updated with the GST-SAC code regime. 3.2 In the absence of such alignment, challenges arise in: a. Interpreting whether a particular service falls within the scope of the Default List of Authorized Services. b. Determining the eligibility of such services as authorised services for the purpose of IGST exemption. c. Availing input services with tax exemption for the day to day operations of IFSC units 4. Proposal 4.1 In order to address the issues identified above, it is proposed that a revised Default List of Authorized Services with service descriptions and definitions aligned to the SAC classification under GST, to ensure consistency and uniforminterpretation. 4.2 The proposed alignment is expected to facilitate greater clarity in determining whether input services availed by SEZ Units qualify as authorised services and are eligible for IGST exemption. 4.3 In this regard, the office of Administrator (IFSCA) has prepared a draft list of authorized services wherein the services in the existing list have been mapped with their corresponding SAC code and description. The list is attached herewith as Annexure-A. 5. Public Comments 5.1 In view of the above, the general public and other stakeholders are requested to forward their comments / suggestions / improvements on the draft list prepared by IFSCA. 5.2 The submissions shall be made only through e-mail to Mr. Shobhit Tripathi, AM, IFSCA at shobhit.tripathi@ifsca.gov.in latest by 16.02.2026. 5.3 Comments may be provided in the following format: The comments may kindly be submitted in the following format (MS Word or MS Excel format only): Name and Details of the Person / Entity Organization name (If applicable), Contact details- Phone and Email address S. Default Service Tax Mapped SACSAC description/ No. services Definition code nomenclature Annexure A:Preliminary & Draft for discussion only tentative Mapped Default Service Service Tax Definition (Cleaned, Finance Act 1994) SAC SAC Description / Nomenclature Code(s) "airports authority"(cid:157) means the Airports Authority of India constituted under section 3 of the Airports Authority of India Act, 1994 and also Airport Authority includes any person having the charge of management of an airport or a Services civil enclave. 996761Airport operation services (excluding cargo handling) 996763 Other supporting services for air transport Architect Services "architect" means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architect Act,1972 and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture; 998321Architectural advisory services 998323Architectural services for non-residential building projects 998325 Urban planning services 998327 Project site master planning services 998328 Landscape architectural services and advisory services Asset Management "asset management including portfolio management, all forms of fund 997120 Services management, pension fund management, custodial, depository and Investmen trust services" (listed as part of "banking and other financial services" in Services related to investment banking such as mergers and t banking clause (12)(a)(v)) 997151 acquisition services, corporate finance and venture capital services services Brokerage and related securities and commodities services including 997152commodity exchange services 997153 Portfolio management services except pension funds 997154 Trust and custody services 997155 Services related to the administration of financial markets 997156 Financial consultancy services 997161 Services auxiliary to insurance and pensions 997164 Pension fund management services Services of holding securities and other assets of trusts and funds and 997172 similar financial entities Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain 998311 management Advertising agency "advertising agency" means any person engaged in providing any service 998361 Advertising Services services connected with the making, preparation, display or exhibition of 998362 Purchase or sale of advertising space or time, on commission advertisement and includes an advertising consultant; 998363 Sale of advertising space in print media (except on commission) 998364 Sale of television and radio advertising time 998365Sale of internet advertising space 998366Sale of other advertising space or time (except on commission) See definition of airport/airports authority; airport services include 996761 Airport operation services (excluding cargo handling) Airport services operation, passenger handling and supporting services at airportsSee definition of airport/airports authority; airport services include Airport services operation, passenger handling and supporting services at airports 996763 Other supporting services for air transport Banking and other "banking and other financial services" includes (inter alia) financial financial services leasing including equipment leasing and hire-purchase; merchant banking; securities and foreign exchange broking; asset management including portfolio and fund management; advisory and other auxiliary financial services; provision and transfer of information and data processing; banker to an issue services; and other financial services such as lending, issue of pay order, demand draft, letter of credit, transfer of money, bank guarantee, overdraft, bill discounting, safe deposit locker 997111 Central banking services and operation of bank accounts. 997112Deposit services Credit-granting services including stand-by commitment, guarantees 997113 and securities 997114 Financial leasing services Other financial services (except investment banking, insurance 997119 services and pension services) Services related to investment banking such as mergers and 997151 acquisition services, corporate finance and venture capital services Brokerage and related securities and commodities services including 997152 commodity exchange services 997153Portfolio management services except pension funds 997155Services related to the administration of financial markets 997156 Financial consultancy services 997157Foreign exchange services 997159Other services auxiliary to financial services Business exhibition "business exhibition" means an exhibition to market, promote, services advertise or showcase any product or service intended for growth in Reservation services for convention centres, congress centres and business of the producer or provider of such product or service; 998553 exhibition halls Events, exhibitions, conventions and trade shows organisation and 998596 assistance services 998361 Advertising Services 998366 Sale of other advertising space or time (except on commission) Cargo Handling "cargo handling service" means loading, unloading, packing or services unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal for all modes of transport, and cargo handling service incidental to freight; and service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include handling of export cargo or passenger 996711Container handling services baggage or mere transportation of goods; 996712 Customs house agent services 996713 Clearing and forwarding servicesChartered Accountant "practising chartered accountant" means a person who is a member of services the Institute of Chartered Accountants of India and holds a certificate of practice and includes any concern engaged in rendering services in the 998221 Financial auditing services field of Chartered accountancy; 998222 Accounting and bookkeeping services 998231Corporate tax consulting and preparation services Cleaning activity "cleaning activity" means cleaning, including specialised cleaning services services such as disinfecting, exterminating or sterilising of objects or premises, of commercial or industrial buildings and premises thereof; or 998531Disinfecting and exterminating services factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or 998532Window cleaning services dairying; 998533General cleaning services 998534Specialised cleaning services for reservoirs and tanks 998535Sterilisation of objects or premises (operating rooms) 998536Furnace and chimney cleaning services 998537Exterior cleaning of buildings of all types 998538Cleaning of transportation equipment 998539Other cleaning services nowhere else classified "clearing and forwarding agent" means any person who is engaged in Clearing and providing any service, either directly or indirectly, connected with the forwarding agents clearing and forwarding operations in any manner to any other person services and includes a consignment agent; 996713 Clearing and forwarding services Commercial or "Commercial or industrial construction" means construction of a new industrial construction building or a civil structure or a part thereof; or construction of pipeline services or conduit; completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or Construction services of industrial buildings such as buildings used for conduit, which is used primarily for or engaged primarily in commerce production activities (used for assembly line activities), or industry; but does not include such services provided in respect of 995413 workshops, storage buildings and other similar industrial buildings roads, airports, railways, transport terminals, bridges, tunnels and dams. Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service 995414 stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar 995415 buildings 995416 Construction services of other buildings nowhere else classifiedCommercial or "Commercial or industrial construction" means construction of a new industrial construction building or a civil structure or a part thereof; or construction of pipeline services or conduit; completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is used primarily for or engaged primarily in commerce or industry; but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered 995419 above General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power 995423 lines (cables); pumping stations and related works; transformer stations and related works General construction services of local water and sewage pipelines, 995424 electricity and communication cables and related works 995425General construction services of mines and industrial plants General Construction services of Power Plants and its related 995426 infrastructure General construction services of other civil engineering works 995428 nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered 995429 above 995431Demolition services Site formation and clearance services including preparation services 995432to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 995433Excavating and earthmoving services 995434Water well drilling services and septic system installation services 995435Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, 995439 maintenance of the constructions covered above 995441Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated 995442 structures and constructions Installation services of all types of street furniture (such as bus 995443 shelters, benches, telephone booths, public toilets, and the like) 995444Other assembly and erection services nowhere else classified Services involving repair, alterations, additions, replacements, 995449 maintenance of the constructions covered above 995451Pile driving and foundation services 995452Building framing and roof framing services 995453Roofing and waterproofing services 995454Concrete services 995455Structural steel erection services 995456Masonry services 995457Scaffolding services 995458Other special trade construction services nowhere else classifiedCommercial or "Commercial or industrial construction" means construction of a new industrial construction building or a civil structure or a part thereof; or construction of pipeline services or conduit; completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is used primarily for or engaged primarily in commerce or industry; but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Services involving repair, alterations, additions, replacements, 995459 maintenance of the constructions covered above Electrical installation services including Electrical wiring and fitting 995461services, fire alarm installation services, burglar alarm system installation services 995462Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation 995463 services 995464Gas fitting installation services 995465Insulation services 995466Lift and escalator installation services 995468Other installation services nowhere else classified Services involving repair, alterations, additions, replacements, 995469 maintenance of the installations covered above 995471Glazing services 995472Plastering services 995473Painting services 995474Floor and wall tiling services 995475Other floor laying, wall covering and wall papering services 995476Joinery and carpentry services 995477Fencing and railing services Other building completion and finishing services nowhere else 995478 classified Services involving repair, alterations, additions, replacements, 995479 maintenance of the completion/finishing works covered above Company secretary "practising company secretary" means a person who is a member of the services Institute of Company Secretaries of India and holds a certificate of practice and includes any concern engaged in rendering services in the field of company secretaryship; 998216 Other legal services nowhere else classified 998212 Legal advisory and representation services concerning other fields of law Legal documentation and certification services concerning patents, 998213 copyrights and other intellectual property rights Legal documentation and certification services concerning other 998214 documents Other professional, technical and business services nowhere else 998399 classified Computer network "computer network" has the meaning assigned in the Information services Technology Act, 2000; (used for computer network related services and hosting). 998313Information technology consulting and support services 998314 technology design and development services Hosting and information technology infrastructure provisioning 998315 services 998316 Information technology infrastructure and network management servicesComputer network "computer network" has the meaning assigned in the Information services Technology Act, 2000; (used for computer network related services and hosting). 998319 Other information technology services nowhere else classified Consulting Engineer's "consulting engineer" means any professionally qualified engineer or services any body corporate or any other firm who renders advice, consultancy 998331Engineering advisory services or technical assistance in any manner to any person in one or more disciplines of engineering; 998332Engineering services for building projects 998333Engineering services for industrial and manufacturing projects 998334Engineering services for transportation projects 998335Engineering services for power projects Engineering services for telecommunications and broadcasting 998336 projects Engineering services for waste management projects (hazardous and 998337 non-hazardous), for water, sewerage and drainage projects 998338Engineering services for other projects nowhere else classified 998339Project management services for construction projects Cost Accountant "practising cost accountant" means a person who is member of the services Institute of Cost and Works Accountants of India and holds a certificate of practice and includes any concern engaged in rendering services in the field of cost accountancy; 998221Financial auditing services 998222Accounting and bookkeeping services 998224Other similar services nowhere else classified 998231Corporate tax consulting and preparation services Courier services "courier agency" means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; 996812Courier services 996813Local delivery services 996819Other Delivery Services nowhere else classified Credit rating agency "credit rating agency" means any person engaged in the business of services credit rating of any debt obligation or of any project or programme requiring finance, and includes credit rating of any financial obligation, instrument or security, for providing information pertaining to the 998591Credit reporting and rating services relative safety of timely payment of interest or principal; Other professional, technical and business services nowhere else 998399 classified Custom house agent "customs house agent" means a person licensed under the regulations 996711Container handling services services made under sub-section (2) of section 146 of the Customs Act, 1962; 996712Customs house agent services 996713Clearing and forwarding services 996719Other cargo and baggage handling servicesCommercial training "commercial training or coaching" means any training or coaching and coaching services provided by a commercial training or coaching centre; and "commercial training or coaching centre" means any institute or establishment 999293Commercial training and coaching services providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than sports, with or without issuance of a certificate; 999294Other education and training services nowhere else classified services involving conduct of examination for admission to 999295 educational institutions 999299Other educational support services "convention" means a formal meeting or assembly which is not open to Events, exhibitions, conventions and trade shows organisation and Convention services 998596 the general public; assistance services Copyright services Services for transferring temporarily or permitting use or enjoyment of Licensing services for the right to use computer software and 997331 any copyright defined in the Copyright Act databases Licensing services for the right to broadcast and show original films, 997332 sound recordings, radio and television programme and the like 997333Licensing services for the right to reproduce original art works Licensing services for the right to reprint and copy manuscripts, 997334 books, journals and periodicals Licensing services for the right to use research and development 997335 products 997336Licensing services for the right to use trademarks and franchises Licensing services for the right to use minerals including its 997337 exploration and evaluation Licensing services for right to use other natural resources including 997338 telecommunication spectrum Licensing services for the right to use other intellectual property 997339 products and other resources nowhere else classified Design services "design services" includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, Specialty design services including interior design, fashion design, 998391 graphics, websites and corporate identity designing and production of industrial design and other specialty design services three dimensional models; 998392Design originals 998393Scientific and technical consulting services Other professional, technical and business services nowhere else 998399 classified Development and "development and supply of content" includes development and supply supply of content of mobile value added services, music, movie clips, ring tones, services wallpaper, mobile games, data, whether or not aggregated, information, On-line text based information such as online books, newspapers, news and animation films; 998431periodicals, directories and the like 998432On-line audio content 998433On-line video content 998434Software downloads 998439Other on-line contents nowhere else classifiedErection, commission "erection, commissioning or installation" means any service provided by and installation a commissioning and installation agency in relation to erection, services commissioning or installation of plant, machinery, equipment or Installation services of fabricated metal products, except machinery 998731 structures, whether pre-fabricated or otherwise, or installation of and equipment electrical/electronic devices, plumbing, heating, ventilation, thermal insulation, lift and escalator or other similar services; Installation services of industrial, manufacturing and service industry 998732 machinery and equipment Installation services of office and accounting machinery and 998733 computers Installation services of radio, television and communications 998734 equipment and apparatus Installation services of professional medical machinery and 998735 equipment, and precision and optical instruments Installation services of electrical machinery and apparatus nowhere 998736 else classified 998739Installation services of other goods nowhere else classified Electrical installation services including Electrical wiring and fitting 995461services, fire alarm installation services, burglar alarm system installation services 995462Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation 995463 services 995464Gas fitting installation services 995465Insulation services 995466Lift and escalator installation services 995468Other installation services nowhere else classified Services involving repair, alterations, additions, replacements, 995469 maintenance of the installations covered above 995441Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated 995442 structures and constructions Installation services of all types of street furniture (such as bus 995443 shelters, benches, telephone booths, public toilets, and the like) 995444Other assembly and erection services nowhere else classified Services involving repair, alterations, additions, replacements, 995449 maintenance of the constructions covered above General insurance "general insurance business" has the meaning in the General Insurance business services Business (Nationalisation) Act, 1972; "insurance auxiliary service" includes services provided by an actuary, intermediary or insurance 99713Insurance and pension services (excluding reinsurance services) agent in relation to general insurance business such as risk assessment, claim settlement, survey and loss assessment; 997131pension servicesGeneral insurance "general insurance business" has the meaning in the General Insurance business services Business (Nationalisation) Act, 1972; "insurance auxiliary service" includes services provided by an actuary, intermediary or insurance agent in relation to general insurance business such as risk assessment, claim settlement, survey and loss assessment; 997133Accident and health insurance services 997134Motor vehicle insurance services 997135Marine, aviation, and other transport insurance services 997136Freight insurance services and travel insurance services 997137Other property insurance services 997139Other non-life insurance services (excluding reinsurance services) 99714Reinsurance services 997161Services auxiliary to insurance and pensions 997162Insurance claims adjustment services 997163Actuarial services 997164Pension fund management services 997169Other services auxiliary to insurance and pensions Goods transport "goods transport agency" means any person who provides service in agency services relation to transport of goods by road and issues consignment note, by whatever name called; 996791Goods transport agency services for road transport 996792Goods transport agency services for other modes of transport 996793Other goods transport services 996799Other supporting transport services nowhere else classified Information technology "information technology software" means any representation of software services instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user; 998313Information technology consulting and support services 998314Information technology design and development services Hosting and information technology infrastructure provisioning 998315 services Information technology infrastructure and network management 998316 services 998319Other information technology services nowhere else classified Interior decorator "Interior decorator" means any person engaged in providing services Specialty design services including interior design, fashion design, services related to planning, design or beautification of space and includes a 998391 industrial design and other specialty design services landscape designer; 998392Design originals Internet "internet telecommunication service" includes internet backbone communication services, internet access services, and provision of telecommunication 998421Internet backbone services services services over the internet; 998422Internet access services in wired and wireless mode 998423Fax, telephony over the internet 998424Audio conferencing and video conferencing over the internet 998429Other internet telecommunications services nowhere else classified Intellectual property "intellectual property service" means transferring temporarily or Licensing services for the right to use computer software and 997331 services permitting the use or enjoyment of any intellectual property right; databases Licensing services for the right to broadcast and show original films, 997332 sound recordings, radio and television programme and the likeIntellectual property "intellectual property service" means transferring temporarily or services permitting the use or enjoyment of any intellectual property right; 997333Licensing services for the right to reproduce original art works Licensing services for the right to reprint and copy manuscripts, 997334 books, journals and periodicals Licensing services for the right to use research and development 997335 products 997336Licensing services for the right to use trademarks and franchises Licensing services for the right to use minerals including its 997337 exploration and evaluation Licensing services for right to use other natural resources including 997338 telecommunication spectrum Licensing services for the right to use other intellectual property 997339 products and other resources nowhere else classified Legal consultancy Legal/advisory/representational services in law are covered (clauses Legal advisory and representation services concerning other fields of services zzzm/zzzzm/109a refer to advice 998212law Legal documentation and certification services concerning patents, 998213 copyrights and other intellectual property rights Legal documentation and certification services concerning other 998214 documents 998215Arbitration and conciliation services 998216Other legal services nowhere else classified Management, "management, maintenance or repair" means any service provided maintenance or repair under contract or by a manufacturer or person authorised by him, in services relation to management of properties whether immovable or not; maintenance or repair of properties whether immovable or not; and maintenance or repair including reconditioning or restoration or Property management services on a fee or commission basis or on servicing of any goods excluding a motor vehicle. Explanation: goods 997221contract basis includes computer software; properties includes IT software. Maintenance and repair services of fabricated metal products, except 998711 machinery and equipment 998712Maintenance and repair services of office and accounting machinery Maintenance and repair services of computers and peripheral 998713 equipment Maintenance and repair services of transport machinery and 998714 equipment 998715Maintenance and repair services of electrical household appliances Maintenance and repair services of telecommunication equipments 998716 and apparatus Maintenance and repair services of commercial and industrial 998717 machinery 998718Maintenance and repair services of elevators and escalators 998719Maintenance and repair services of other machinery and equipmentsManpower recruitment "manpower recruitment or supply agency" means any person engaged and supply agency in providing any service, directly or indirectly, in any manner for services recruitment or supply of manpower, temporarily or otherwise, to any 998511Executive or retained personnel search services other person; 998512Permanent placement services, other than executive search services 998513Contract staffing services 998514Temporary staffing services 998515Long-term staffing (pay rolling) services 998516Temporary staffing-to-permanent placement services 998517Co-employment staffing services 998519Other employment and labour supply services nowhere else classified Market research "market research agency" means any person engaged in conducting agency services market research in any manner, in relation to any product, service or utility, including all types of customized and syndicated research 998371Market research services services; 998372Public opinion polling services Other port services "other port" has meaning assigned to 'port' in Indian Ports Act and 'port 996711Container handling services service' means any service rendered within a port or other port; 996712Customs house agent services 996713Clearing and forwarding services 996719Other cargo and baggage handling services Outdoor caterer "outdoor caterer" means a caterer engaged in providing services in services connection with catering at a place other than his own (including a place 996333Services provided in canteen and other similar establishments provided by tenancy); Catering Services in exhibition halls, events, marriage halls and other 996334 outdoor/indoor functions 996337Other contract food services Other food, edible preparations, alcoholic and non-alcoholic 996339 beverages serving services nowhere else classified Packaging activity "packaging activity" means packaging of goods including pouch filling, services bottling, labelling or imprinting of the package, but does not include any 998540Packaging services of goods for others packaging activity that amounts to 'manufacture' within the meaning of the Central Excise Act; 998541Parcel packing and gift wrapping 998549Other packaging services nowhere else classified Port services "port service" means any service rendered within a port or other port, in 996711Container handling services any manner; 996712Customs house agent services 996713Clearing and forwarding services 996719Other cargo and baggage handling services Port and waterway operation services (excluding cargo handling) 996751suchasoperationservicesofports,docks,lighthouses,lightships and the like 996752Pilotage and berthing services 996753Vessel salvage and refloating servicesPort services "port service" means any service rendered within a port or other port, in any manner; 996759Other supporting services for water transport nowhere else classified Processing and clearing "processing and clearing house" means any person including the house services clearing corporation authorised or assigned by a recognised stock exchange, recognised association or a registered association to perform the duties and functions of a clearing house in relation to periodical settlement of contracts, delivery and payment for securities, goods or 997158Financial transactions processing and clearing house services forward contracts and related matters; 997159Other services auxiliary to financial services Renting of immovable "renting of immovable property" includes renting, letting, leasing, property services licensing or other similar arrangements of immovable property for use in the course or furtherance of business or commerce but excludes Rental or leasing services involving own or leased non-residential specified exceptions; Explanation clarifies use cases and that allowing 997212property use of space is included. 997213Trade services of buildings 997214Trade services of time-share properties 997215Trade services of vacant and subdivided land Security agency "security agency" means any person engaged in the business of services rendering services relating to the security of any property, whether movable or immovable or of any person, and includes services of investigation, detection or verification of any fact or activity and 998522Security consulting services provision of security personnel; 998523Security systems services 998525Guard services 998529Other security services nowhere else classified Site formation and "site formation and clearance, excavation and earthmoving and clearance, excavation demolition" includes drilling, boring and core extraction services for earth moving construction, geophysical or similar purposes; soil stabilization; horizontal drilling for passage of cables or drain pipes; land reclamation; contaminated top soil stripping; demolition and wrecking of building, structure or road; but does not include services provided in relation to agriculture, irrigation, watershed development and 995431Demolition services drilling/repairing/restoring water sources or water bodies. Site formation and clearance services including preparation services 995432to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 995433Excavating and earthmoving services 995434Water well drilling services and septic system installation services 995435Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, 995439 maintenance of the constructions covered above Storage and "storage and warehousing" includes storage and warehousing services warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage; 996721Refrigerated storage services 996722Bulk liquid or gas storage servicesStorage and "storage and warehousing" includes storage and warehousing services warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage; 996729Other storage and warehousing services Supply of tangible (No single verbatim clause labelled 'Supply of tangible goods' in the goods provided text; related provisions include supply of tangible goods Leasing or rental services concerning office machinery and including machinery/equipment for use without transferring possession 997314equipment (except computers) without operator referenced in zzzzj)"" 997315Leasing or rental services concerning computers without operators Leasing or rental services concerning other machinery and 997319 equipments without operator Survey and map "survey and map-making" means geological, geophysical or any other making services prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral; 998341Geological and geophysical consulting services 998342Subsurface surveying services 998343Mineral exploration and evaluation 998344Surface surveying and map-making services 998345Weather forecasting and meteorological services 998346Technical testing and analysis services 998347Certification of ships, aircraft, dams, and the like 998348Certification and authentication of works of art 998349Other technical and scientific services nowhere else classified Scientific or technical "scientific or technical consultancy" means any advice, consultancy or consultancy service scientific or technical assistance rendered by a scientist or technocrat or any science or technology institution or organization, in one or more disciplines of science or technology; 998331Engineering advisory services 998339Project management services for construction projects 998349Other technical and scientific services nowhere else classified Other professional, technical and business services nowhere else 998399 classified Sound recording studio "sound recording" means recording of sound on any media or device or agency services including magnetic storage device, and includes services relating to recording of sound such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity; "sound recording studio or agency" means any person engaged in business of 999611Sound recording services rendering service relating to sound recording; Motion picture, videotape, television and radio programme 999612 production services 999613Audiovisual post-production services Motion picture, videotape and television programme distribution 999614 services Technical inspection "technical inspection and certification" means inspection or and certification examination of goods or process or material or information technology software or immovable property to certify that such goods/process/material/IT software or immovable property qualifies or maintains specified standards including functionality, utility, quality, 998346Technical testing and analysis services safety or any other characteristic or parameters; 998349Other technical and scientific services nowhere else classifiedTechnical testing and "technical testing and analysis" means any service in relation to analysis services physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals (clinical testing of drugs 998346Technical testing and analysis services and formulations is included); 998349Other technical and scientific services nowhere else classified Telecommunication "telecommunication service" means service of any description provided services by means of transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature by wire, radio, optical, visual or other electromagnetic means or systems and includes voice mail, data services, fixed telephone, cellular mobile, carrier services, call management services, private network services, data transmission services, facsimile, pager and telex, but does not include on-line information & database access, broadcasting or 998411Carrier services internet telecommunication services (which have separate entries). 998412Fixed telephony services 998413Mobile telecommunications services 998414Private network services 998415Data transmission services Other telecommunications services including fax services, telex 998419 services nowhere else classified Transport of goods by Transport of goods by aircraft (air freight) as per normal transport/air 996531Air transport services of letters and parcels and other goods Air services carriage definitions in statute and airport/aircraft operator sections. Railway transport services of Goods including letters, parcels, live Transport of goods by Rail freight transport services as per statutory meaning of rail transport. 996512animals, household and office furniture, intermodal containers, bulk Rail services cargo and the like Transport of goods by Road freight transport services and goods transport agency activities; Road transport services of Goods including letters, parcels, live Road services includes issuance of consignment notes. animals, household and office furniture, containers and the like by refrigeratorvehicles,trucks,trailers,manoranimaldrawnvehiclesor 996511any other vehicles 996519Other land transport services of goods nowhere else classified 996791Goods transport agency services for road transport Works contract "works contract" (clause zzzzza) means a contract where (i) transfer of services property in goods involved in execution is leviable to tax as sale of goods, and (ii) such contract is for erection/commissioning/installation of plant/machinery/equipment/structures; construction of new building Constructionservicesofindustrialbuildingssuchasbuildingsusedfor or civil structure primarily for commerce or industry; construction of a production activities (used for assembly line activities), new residential complex; 995413workshops, storage buildings and other similar industrial buildings completion/finishing/repair/alteration/renovation; turnkey/EPC Services involving repair, alterations, additions, replacements, projects. 995419renovation, maintenance or remodeling of the buildings covered aboveWorks contract "works contract" (clause zzzzza) means a contract where (i) transfer of services property in goods involved in execution is leviable to tax as sale of goods, and (ii) such contract is for erection/commissioning/installation of plant/machinery/equipment/structures; construction of new building or civil structure primarily for commerce or industry; construction of a new residential complex; completion/finishing/repair/alteration/renovation; turnkey/EPC projects. Installation services of industrial, manufacturing and service industry 998732 machinery and equipment Transport of goods General transport of goods services (overlaps with specific modes); see Road transport services of Goods including letters, parcels, live services cargo handling and mode-specific transport definitions. animals, household and office furniture, containers and the like by 996511 refrigeratorvehicles,trucks,trailers,manoranimaldrawnvehiclesor any other vehicles Railway transport services of Goods including letters, parcels, live 996512animals, household and office furniture, intermodal containers, bulk cargo and the like 996519Other land transport services of goods nowhere else classified Construction services Construction services generally map to the commercial/industrial Constructionservicesofindustrialbuildingssuchasbuildingsusedfor construction and works contract definitions in the Act. 995413production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, 995414 airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, 995415 religious establishments, courts,prisons, museums and othersimilar buildings 995416Construction services of other buildings nowhere else classified Services involving repair, alterations, additions, replacements, 995419renovation, maintenance or remodeling of the buildings covered above On-line information "on-line information and database access or retrieval" means providing and database access data or information, retrievable or otherwise, in electronic form through Other professional, technical and business services nowhere else services a computer network. 998399classified On-line text based information such as online books, newspapers, 998431 periodicals, directories and the like 998432On-line audio content 998433On-line video content 998434Software downloads 998439Other on-line contents nowhere else classified Rent-a-cab scheme "rent-a-cab scheme operator" means any person engaged in the Rental services of road vehicles including buses, coaches, cars, trucks 996601 operator's services business of renting of cabs; and other motor vehicles, with operator Rental services of water vessels including passenger vessels, freight 996602 vessels and the like with operator Rental services of aircraft including passenger aircrafts, freight 996603 aircrafts and the like with operator Rental services of other transport vehicles nowhere else classified 996609 with operator SEZ online services (No separate statutory definition labelled "SEZ online services" in the 998434Software downloads provided Finance Act text) 998439Other on-line contents nowhere else classifiedAir travel Agent "air travel agent" means any person engaged in providing any service 998551Reservation services for transportation services connected with the booking of passage for travel by air; 998552Reservation services for accommodation, cruises and package tours 998555Tour operator services 998559Other travel arrangement and related services nowhere else classified Rail travel Agent "rail travel agent" means any person engaged in providing any service 998551Reservation services for transportation services connected with booking of passage for travel by rail; 998552Reservation services for accommodation, cruises and package tours 998555Tour operator services 998559Other travel arrangement and related services nowhere else classified Travel Agent's services "travel agent" means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent; 998555Tour operator services 998559Other travel arrangement and related services nowhere else classified Business support "support services of business or commerce" means services provided in service relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational or administrative assistance, infrastructural support services (providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and 998594Combined office administrative services telecom facilities, pantry and security) and other transaction processing; Specialised office support services such as duplicating services, 998595 mailing services, document preparation and the like Management consulting and management services including 998311financial, strategic, human resources, marketing, operations and supply chain management Other professional, technical and business services nowhere else 998399 classified Transport Passenger by Passenger transport by aircraft (scheduled or non-scheduled) defined in Air zzzzo and related clauses (taxability rules note exceptions re economy 996425Domestic/ international scheduled air transport services of passengers class etc.); Domestic/ international non-scheduled air transport services of 996426 passengers Accommodation (No separate statutory definition explicitly provided in the supplied Room or unit accommodation services provided by Hostels, Camps, service Finance Act text block) 996322 Paying Guest and the like 996329Other room or unit accommodation services nowhere else classifiedManagement and "management or business consultant" means any person engaged in Business consultant providing any service in connection with the management of any services organisation or business in any manner and includes persons who Management consulting and management services including render advice, consultancy or technical assistance in relation to financial 998311financial, strategic, human resources, marketing, operations and management, human resources, marketing, production, logistics, supply chain management procurement and management of information technology resources or other similar areas of management; 998312Business consulting services including public relations services 998313Information technology consulting and support services