[ { "description": "Construction services", "sac_code": "9954" }, { "description": "Construction services of single dwelling or multi dewlling or multi-storied residential buildings", "sac_code": "995411" }, { "description": "Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc", "sac_code": "995412" }, { "description": "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", "sac_code": "995413" }, { "description": "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.", "sac_code": "995414" }, { "description": "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", "sac_code": "995415" }, { "description": "Construction Services of other buildings n.e.c", "sac_code": "995416" }, { "description": "Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.", "sac_code": "995419" }, { "description": "General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels", "sac_code": "995421" }, { "description": "General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks", "sac_code": "995422" }, { "description": "General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.", "sac_code": "995423" }, { "description": "General construction services of local water & sewage pipelines, electricity and communication cables & related works", "sac_code": "995424" }, { "description": "General construction services of mines and industrial plants", "sac_code": "995425" }, { "description": "General Construction services of Power Plants and its related infrastructure", "sac_code": "995426" }, { "description": "General construction services of outdoor sport and recreation facilities", "sac_code": "995427" }, { "description": "General construction services of other civil engineering works n.e.c.", "sac_code": "995428" }, { "description": "Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.", "sac_code": "995429" }, { "description": "Demolition services", "sac_code": "995431" }, { "description": "Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.", "sac_code": "995432" }, { "description": "Excavating and earthmoving services", "sac_code": "995433" }, { "description": "Water well drilling services and septic system installation services", "sac_code": "995434" }, { "description": "Other site preparation services n.e.c", "sac_code": "995435" }, { "description": "Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.", "sac_code": "995439" }, { "description": "Installation, assembly and erection services of prefabricated buildings", "sac_code": "995441" }, { "description": "Installation, assembly and erection services of other prefabricated structures and constructions", "sac_code": "995442" }, { "description": "Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)", "sac_code": "995443" }, { "description": "Other assembly and erection services n.e.c.", "sac_code": "995444" }, { "description": "Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.", "sac_code": "995449" }, { "description": "Pile driving and foundation services", "sac_code": "995451" }, { "description": "Building framing & Roof Framing services", "sac_code": "995452" }, { "description": "Roofing and waterproofing services", "sac_code": "995453" }, { "description": "Concrete services", "sac_code": "995454" }, { "description": "Structural steel erection services", "sac_code": "995455" }, { "description": "Masonry services", "sac_code": "995456" }, { "description": "Scaffolding services", "sac_code": "995457" }, { "description": "Other special trade construction services n.e.c.", "sac_code": "995458" }, { "description": "Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.", "sac_code": "995459" }, { "description": "Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.", "sac_code": "995461" }, { "description": "Water plumbing and drain laying services", "sac_code": "995462" }, { "description": "Heating, ventilation and air conditioning equipment installation services", "sac_code": "995463" }, { "description": "Gas fitting installation services", "sac_code": "995464" }, { "description": "Insulation services", "sac_code": "995465" }, { "description": "Lift and escalator installation services", "sac_code": "995466" }, { "description": "Other installation services n.e.c.", "sac_code": "995468" }, { "description": "Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.", "sac_code": "995469" }, { "description": "Glazing services", "sac_code": "995471" }, { "description": "Plastering services", "sac_code": "995472" }, { "description": "Painting services", "sac_code": "995473" }, { "description": "Floor and wall tiling services", "sac_code": "995474" }, { "description": "Other floor laying, wall covering and wall papering services", "sac_code": "995475" }, { "description": "Joinery and carpentry services", "sac_code": "995476" }, { "description": "Fencing and railing services", "sac_code": "995477" }, { "description": "Other building completion and finishing services n.e.c.", "sac_code": "995478" }, { "description": "Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.", "sac_code": "995479" }, { "description": "Services in wholesale trade", "sac_code": "9961" }, { "description": "Services provided for a fee/commission or contract basis on wholesale trade", "sac_code": "996111" }, { "description": "Services in retail trade", "sac_code": "9962" }, { "description": "Services provided for a fee/commission or contract basis on retail trade", "sac_code": "996211" }, { "description": "Accommodation, Food and beverage services", "sac_code": "9963" }, { "description": "Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc", "sac_code": "996311" }, { "description": "Camp site services", "sac_code": "996312" }, { "description": "Recreational and vacation camp services", "sac_code": "996313" }, { "description": "Room or unit accommodation services for students in student residences", "sac_code": "996321" }, { "description": "Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc", "sac_code": "996322" }, { "description": "Other room or unit accommodation services n.e.c.", "sac_code": "996329" }, { "description": "Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.", "sac_code": "996331" }, { "description": "Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.", "sac_code": "996332" }, { "description": "Services provided in Canteen and other similar establishments", "sac_code": "996333" }, { "description": "Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.", "sac_code": "996334" }, { "description": "Catering services in trains, flights etc.", "sac_code": "996335" }, { "description": "Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators", "sac_code": "996336" }, { "description": "Other contract food services", "sac_code": "996337" }, { "description": "Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.", "sac_code": "996339" }, { "description": "Passenger transport services", "sac_code": "9964" }, { "description": "Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles", "sac_code": "996411" }, { "description": "Taxi services including radio taxi & other similar services; ", "sac_code": "996412" }, { "description": "Non-scheduled local bus and coach charter services", "sac_code": "996413" }, { "description": "Other land transportation services of passengers.", "sac_code": "996414" }, { "description": "Local water transport services of passengers by ferries, cruises etc", "sac_code": "996415" }, { "description": "Sightseeing transportation services by rail, land, water & air", "sac_code": "996416" }, { "description": "Other local transportation services of passengers n.e.c.", "sac_code": "996419" }, { "description": "Long-distance transport services of passengers through Rail network by Railways, Metro etc", "sac_code": "996421" }, { "description": "Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc", "sac_code": "996422" }, { "description": "Taxi services including radio taxi & other similar services", "sac_code": "996423" }, { "description": "Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc", "sac_code": "996424" }, { "description": "Domestic/International Scheduled Air transport services of passengers", "sac_code": "996425" }, { "description": "Domestic/international non-scheduled air transport services of Passengers", "sac_code": "996426" }, { "description": "Space transport services of passengers", "sac_code": "996427" }, { "description": "Other long-distance transportation services of passengers n.e.c.", "sac_code": "996429" }, { "description": "Goods Transport Services", "sac_code": "9965" }, { "description": "Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.", "sac_code": "996511" }, { "description": "Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc", "sac_code": "996512" }, { "description": "Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline", "sac_code": "996513" }, { "description": "Other land transport services of goods n.e.c.", "sac_code": "996519" }, { "description": "Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc", "sac_code": "996521" }, { "description": "Inland water transport services of goods by refrigerator vessels, tankers and other vessels.", "sac_code": "996522" }, { "description": "Air transport services of letters & parcels and other goods", "sac_code": "996531" }, { "description": "Space transport services of freight", "sac_code": "996532" }, { "description": "Rental services of transport vehicles with or without operators", "sac_code": "9966" }, { "description": "Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator", "sac_code": "996601" }, { "description": "Rental services of water vessels including passenger vessels, freight vessels etc with or without operator", "sac_code": "996602" }, { "description": "Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator", "sac_code": "996603" }, { "description": "Rental services of other transport vehicles n.e.c. with or without operator", "sac_code": "996609" }, { "description": "Supporting services in transport", "sac_code": "9967" }, { "description": "Container handling services", "sac_code": "996711" }, { "description": "Customs House Agent services", "sac_code": "996712" }, { "description": "Clearing and forwarding services", "sac_code": "996713" }, { "description": "Other cargo and baggage handling services", "sac_code": "996719" }, { "description": "Refrigerated storage services", "sac_code": "996721" }, { "description": "Bulk liquid or gas storage services", "sac_code": "996722" }, { "description": "Other storage and warehousing services", "sac_code": "996729" }, { "description": "Railway pushing or towing services", "sac_code": "996731" }, { "description": "Other supporting services for railway transport n.e.c.", "sac_code": "996739" }, { "description": "Bus station services", "sac_code": "996741" }, { "description": "Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.", "sac_code": "996742" }, { "description": "Parking lot services", "sac_code": "996743" }, { "description": "Towing services for commercial and private vehicles", "sac_code": "996744" }, { "description": "Other supporting services for road transport n.e.c.", "sac_code": "996749" }, { "description": "Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc", "sac_code": "996751" }, { "description": "Pilotage and berthing services", "sac_code": "996752" }, { "description": "Vessel salvage and refloating services", "sac_code": "996753" }, { "description": "Other supporting services for water transport n.e.c.", "sac_code": "996759" }, { "description": "Airport operation services (excl. cargo handling)", "sac_code": "996761" }, { "description": "Air traffic control services", "sac_code": "996762" }, { "description": "Other supporting services for air transport", "sac_code": "996763" }, { "description": "Supporting services for space transport", "sac_code": "996764" }, { "description": "Goods transport agency services for road transport", "sac_code": "996791" }, { "description": "Goods transport agency services for other modes of transport", "sac_code": "996792" }, { "description": "Other goods transport services ", "sac_code": "996793" }, { "description": "Other supporting transport services n.e.c", "sac_code": "996799" }, { "description": "Postal and courier services", "sac_code": "9968" }, { "description": "Postal services including post office counter services, mail box rental services.", "sac_code": "996811" }, { "description": "Courier services", "sac_code": "996812" }, { "description": "Local delivery services", "sac_code": "996813" }, { "description": "Other Delivery Services n.e.c", "sac_code": "996819" }, { "description": "Electricity, gas, water and other distribution services", "sac_code": "9969" }, { "description": "Electricity transmission services", "sac_code": "996911" }, { "description": "Electricity distribution services", "sac_code": "996912" }, { "description": "Gas distribution services", "sac_code": "996913" }, { "description": "Water distribution services", "sac_code": "996921" }, { "description": "Services involving distribution of steam, hot water and air conditioning supply etc.", "sac_code": "996922" }, { "description": "Other similar services.", "sac_code": "996929" }, { "description": "Financial and related services", "sac_code": "9971" }, { "description": "Central banking services", "sac_code": "997111" }, { "description": "Deposit services", "sac_code": "997112" }, { "description": "Credit-granting services including stand-by commitment, guarantees & securities", "sac_code": "997113" }, { "description": "Financial leasing services", "sac_code": "997114" }, { "description": "Other financial services (except investment banking, insurance services and pension services)", "sac_code": "997119" }, { "description": "Investment banking services ", "sac_code": "997120" }, { "description": "pension services", "sac_code": "997131" }, { "description": "Life insurance services (excluding reinsurance services)", "sac_code": "997132" }, { "description": "Accident and health insurance services", "sac_code": "997133" }, { "description": "Motor vehicle insurance services", "sac_code": "997134" }, { "description": "Marine, aviation, and other transport insurance services", "sac_code": "997135" }, { "description": "Freight insurance services & Travel insurance services", "sac_code": "997136" }, { "description": "Other property insurance services", "sac_code": "997137" }, { "description": "Other non-life insurance services (excluding reinsurance services)", "sac_code": "997139" }, { "description": "Life reinsurance services", "sac_code": "997141" }, { "description": "Accident and health reinsurance services", "sac_code": "997142" }, { "description": "Motor vehicle reinsurance services", "sac_code": "997143" }, { "description": "Marine, aviation and other transport reinsurance ser", "sac_code": "997144" }, { "description": "services", "sac_code": "997145" }, { "description": "Freight reinsurance services", "sac_code": "997146" }, { "description": "Other property reinsurance services", "sac_code": "997147" }, { "description": "Other non-life reinsurance services ", "sac_code": "997149" }, { "description": "Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services", "sac_code": "997151" }, { "description": "Brokerage and related securities and commodities services including commodity exchange services", "sac_code": "997152" }, { "description": "Portfolio management services except pension funds", "sac_code": "997153" }, { "description": "Trust and custody services", "sac_code": "997154" }, { "description": "Services related to the administration of financial markets", "sac_code": "997155" }, { "description": "Financial consultancy services", "sac_code": "997156" }, { "description": "Foreign exchange services", "sac_code": "997157" }, { "description": "Financial transactions processing and clearing house services", "sac_code": "997158" }, { "description": "Other services auxiliary to financial services", "sac_code": "997159" }, { "description": "Insurance brokerage and agency services", "sac_code": "997161" }, { "description": "Insurance claims adjustment services", "sac_code": "997162" }, { "description": "Actuarial services", "sac_code": "997163" }, { "description": "Pension fund management services", "sac_code": "997164" }, { "description": "Other services auxiliary to insurance and pensions ", "sac_code": "997169" }, { "description": "Services of holding equity of subsidiary companies", "sac_code": "997171" }, { "description": "Services of holding securities and other assets of trusts and funds and similar financial entities", "sac_code": "997172" }, { "description": "Real estate services", "sac_code": "9972" }, { "description": "Rental or leasing services involving own or leased residential property", "sac_code": "997211" }, { "description": "Rental or leasing services involving own or leased non-residential property", "sac_code": "997212" }, { "description": "Trade services of buildings", "sac_code": "997213" }, { "description": "Trade services of time-share properties", "sac_code": "997214" }, { "description": "Trade services of vacant and subdivided land", "sac_code": "997215" }, { "description": "Property management services on a fee/commission basis or contract basis", "sac_code": "997221" }, { "description": "Building sales on a fee/commission basis or contract basis", "sac_code": "997222" }, { "description": "Land sales on a fee/commission basis or contract basis", "sac_code": "997223" }, { "description": "Real estate appraisal services on a fee/commission basis or contract basis", "sac_code": "997224" }, { "description": "Leasing or rental services with or without operator", "sac_code": "9973" }, { "description": "Leasing or rental services concerning transport equipments including containers, with or without operator", "sac_code": "997311" }, { "description": "Leasing or rental services concerning agricultural machinery and equipment with or without operator", "sac_code": "997312" }, { "description": "Leasing or rental services concerning construction machinery and equipment with or without operator", "sac_code": "997313" }, { "description": "Leasing or rental services concerning office machinery and equipment (except computers) with or without operator", "sac_code": "997314" }, { "description": "Leasing or rental services concerning computers with or without operators", "sac_code": "997315" }, { "description": "Leasing or rental services concerning telecommunications equipment with or without operator", "sac_code": "997316" }, { "description": "Leasing or rental services concerning other machinery and equipments with or without operator", "sac_code": "997319" }, { "description": "Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )", "sac_code": "997321" }, { "description": "Leasing or rental services concerning video tapes and disks (Home entertainment equipment )", "sac_code": "997322" }, { "description": "Leasing or rental services concerning furniture and other household appliances", "sac_code": "997323" }, { "description": "Leasing or rental services concerning pleasure and leisure equipment.", "sac_code": "997324" }, { "description": "Leasing or rental services concerning household linen.", "sac_code": "997325" }, { "description": "Leasing or rental services concerning textiles, clothing and footwear.", "sac_code": "997326" }, { "description": "Leasing or rental services concerning do-it-yourself machinery and equipment", "sac_code": "997327" }, { "description": "Leasing or rental services concerning other goods", "sac_code": "997329" }, { "description": "Licensing services for the right to use computer software and databases.", "sac_code": "997331" }, { "description": "Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.", "sac_code": "997332" }, { "description": "Licensing services for the right to reproduce original art works", "sac_code": "997333" }, { "description": "Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.", "sac_code": "997334" }, { "description": "Licensing services for the right to use R&D products", "sac_code": "997335" }, { "description": "Licensing services for the right to use trademarks and franchises", "sac_code": "997336" }, { "description": "Licensing services for the right to use minerals including its exploration and evaluation", "sac_code": "997337" }, { "description": "Licensing services for right to use other natural resources including telecommunication spectrum", "sac_code": "997338" }, { "description": "Licensing services for the right to use other intellectual property products and other rescources n.e.c", "sac_code": "997339" }, { "description": "Research and development services", "sac_code": "9981" }, { "description": "Research and experimental development services in natural sciences", "sac_code": "998111" }, { "description": "Research and experimental development services in engineering and technology", "sac_code": "998112" }, { "description": "Research and experimental development services in medical sciences and pharmacy.", "sac_code": "998113" }, { "description": "Research and experimental development services in agricultural sciences.", "sac_code": "998114" }, { "description": "Research and experimental development services in social sciences.", "sac_code": "998121" }, { "description": "Research and experimental development services in humanities", "sac_code": "998122" }, { "description": "Interdisciplinary research and experimental development services.", "sac_code": "998130" }, { "description": "Research and development originals in pharmaceuticals", "sac_code": "998141" }, { "description": "Research and development originals in agriculture", "sac_code": "998142" }, { "description": "Research and development originals in biotechnology", "sac_code": "998143" }, { "description": "Research and development originals in computer related sciences", "sac_code": "998144" }, { "description": "Research and development originals in other fields n.e.c.", "sac_code": "998145" }, { "description": "Legal and accounting services", "sac_code": "9982" }, { "description": "Legal advisory and representation services concerning criminal law.", "sac_code": "998211" }, { "description": "Legal advisory and representation services concerning other fields of law.", "sac_code": "998212" }, { "description": "Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.", "sac_code": "998213" }, { "description": "Legal documentation and certification services concerning other documents.", "sac_code": "998214" }, { "description": "Arbitration and conciliation services", "sac_code": "998215" }, { "description": "Other legal services n.e.c.", "sac_code": "998216" }, { "description": "Financial auditing services", "sac_code": "998221" }, { "description": "Accounting and bookkeeping services", "sac_code": "998222" }, { "description": "Payroll services", "sac_code": "998223" }, { "description": "Other similar services n.e.c", "sac_code": "998224" }, { "description": "Corporate tax consulting and preparation services", "sac_code": "998231" }, { "description": "Individual tax preparation and planning services", "sac_code": "998232" }, { "description": "Insolvency and receivership services", "sac_code": "998240" }, { "description": "Other professional, technical and business services", "sac_code": "9983" }, { "description": "Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.", "sac_code": "998311" }, { "description": "Business consulting services including pubic relations services", "sac_code": "998312" }, { "description": "Information technology (IT) consulting and support services", "sac_code": "998313" }, { "description": "Information technology (IT) design and development services", "sac_code": "998314" }, { "description": "Hosting and information technology (IT) infrastructure provisioning services", "sac_code": "998315" }, { "description": "IT infrastructure and network management services", "sac_code": "998316" }, { "description": "Other information technology services n.e.c", "sac_code": "998319" }, { "description": "Architectural advisory services", "sac_code": "998321" }, { "description": "Architectural services for residential building projects", "sac_code": "998322" }, { "description": "Architectural services for non-residential building projects", "sac_code": "998323" }, { "description": "Historical restoration architectural services", "sac_code": "998324" }, { "description": "Urban planning services", "sac_code": "998325" }, { "description": "Rural land planning services", "sac_code": "998326" }, { "description": "Project site master planning services", "sac_code": "998327" }, { "description": "Landscape architectural services and advisory services", "sac_code": "998328" }, { "description": "Engineering advisory services", "sac_code": "998331" }, { "description": "Engineering services for building projects", "sac_code": "998332" }, { "description": "Engineering services for industrial and manufacturing projects", "sac_code": "998333" }, { "description": "Engineering services for transportation projects", "sac_code": "998334" }, { "description": "Engineering services for power projects", "sac_code": "998335" }, { "description": "Engineering services for telecommunications and broadcasting projects", "sac_code": "998336" }, { "description": "Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.", "sac_code": "998337" }, { "description": "Engineering services for other projects n.e.c.", "sac_code": "998338" }, { "description": "Project management services for construction projects", "sac_code": "998339" }, { "description": "Geological and geophysical consulting services", "sac_code": "998341" }, { "description": "Subsurface surveying services", "sac_code": "998342" }, { "description": "Mineral exploration and evaluation", "sac_code": "998343" }, { "description": "Surface surveying and map-making services", "sac_code": "998344" }, { "description": "Weather forecasting and meteorological services", "sac_code": "998345" }, { "description": "Technical testing and analysis services", "sac_code": "998346" }, { "description": "Certification of ships, aircraft, dams, etc.", "sac_code": "998347" }, { "description": "Certification and authentication of works of art", "sac_code": "998348" }, { "description": "Other technical and scientific services n.e.c.", "sac_code": "998349" }, { "description": "Veterinary services for pet animals", "sac_code": "998351" }, { "description": "Veterinary services for livestock", "sac_code": "998352" }, { "description": "Other veterinary services n.e.c.", "sac_code": "998359" }, { "description": "Advertising Services", "sac_code": "998361" }, { "description": "Purchase or sale of advertising space or time, on commission", "sac_code": "998362" }, { "description": "Sale of advertising space in print media (except on commission)", "sac_code": "998363" }, { "description": "Sale of TV and radio advertising time", "sac_code": "998364" }, { "description": "Sale of Internet advertising space", "sac_code": "998365" }, { "description": "Sale of other advertising space or time (except on commission)", "sac_code": "998366" }, { "description": "Market research services", "sac_code": "998371" }, { "description": "Public opinion polling services", "sac_code": "998372" }, { "description": "Portrait photography services", "sac_code": "998381" }, { "description": "Advertising and related photography services", "sac_code": "998382" }, { "description": "Event photography and event videography services", "sac_code": "998383" }, { "description": "Specialty photography services", "sac_code": "998384" }, { "description": "Restoration and retouching services of photography", "sac_code": "998385" }, { "description": "Photographic & videographic processing services", "sac_code": "998386" }, { "description": "Other Photography & Videography and their processing services n.e.c.", "sac_code": "998387" }, { "description": "Specialty design services including interior design, fashion design, industrial design and other specialty design services", "sac_code": "998391" }, { "description": "Design originals", "sac_code": "998392" }, { "description": "Scientific and technical consulting services", "sac_code": "998393" }, { "description": "Original compilations of facts/information", "sac_code": "998394" }, { "description": "Translation and interpretation services", "sac_code": "998395" }, { "description": "Trademarks and franchises", "sac_code": "998396" }, { "description": "Sponsorship Services & Brand Promotion Services", "sac_code": "998397" }, { "description": "Other professional, technical and business services n.e.c.", "sac_code": "998399" }, { "description": "Telecommunications, broadcasting and information supply services", "sac_code": "9984" }, { "description": "Carrier services", "sac_code": "998411" }, { "description": "Fixed telephony services", "sac_code": "998412" }, { "description": "Mobile telecommunications services", "sac_code": "998413" }, { "description": "Private network services", "sac_code": "998414" }, { "description": "Data transmission services", "sac_code": "998415" }, { "description": "Other telecommunications services including Fax services, Telex services n.e.c.", "sac_code": "998419" }, { "description": "Internet backbone services", "sac_code": "998421" }, { "description": "Internet access services in wired and wireless mode.", "sac_code": "998422" }, { "description": "Fax, telephony over the Internet", "sac_code": "998423" }, { "description": "Audio conferencing and video conferencing over the Internet", "sac_code": "998424" }, { "description": "Other Internet telecommunications services n.e.c.", "sac_code": "998429" }, { "description": "On-line text based information such as online books, newpapers, periodicals, directories etc", "sac_code": "998431" }, { "description": "On-line audio content", "sac_code": "998432" }, { "description": "On-line video content", "sac_code": "998433" }, { "description": "Software downloads", "sac_code": "998434" }, { "description": "Other on-line contents n.e.c.", "sac_code": "998439" }, { "description": "News agency services to newspapers and periodicals", "sac_code": "998441" }, { "description": "Services of independent journalists and press photographers", "sac_code": "998442" }, { "description": "News agency services to audiovisual media", "sac_code": "998443" }, { "description": "Library services", "sac_code": "998451" }, { "description": "Operation services of public archives including digital archives", "sac_code": "998452" }, { "description": "Operation services of historical archives including digital archives", "sac_code": "998453" }, { "description": "Radio broadcast originals", "sac_code": "998461" }, { "description": "Television broadcast originals", "sac_code": "998462" }, { "description": "Radio channel programmes", "sac_code": "998463" }, { "description": "Television channel programmes", "sac_code": "998464" }, { "description": "Broadcasting services", "sac_code": "998465" }, { "description": "Home programme distribution services", "sac_code": "998466" }, { "description": "Support services", "sac_code": "9985" }, { "description": "Executive/retained personnel search services", "sac_code": "998511" }, { "description": "Permanent placement services, other than executive search services", "sac_code": "998512" }, { "description": "Contract staffing services", "sac_code": "998513" }, { "description": "Temporary staffing services", "sac_code": "998514" }, { "description": "Long-term staffing (pay rolling) services", "sac_code": "998515" }, { "description": "Temporary staffing-to-permanent placement services", "sac_code": "998516" }, { "description": "Co-employment staffing services", "sac_code": "998517" }, { "description": "Other employment & labour supply services n.e.c", "sac_code": "998519" }, { "description": "Investigation services", "sac_code": "998521" }, { "description": "Security consulting services", "sac_code": "998522" }, { "description": "Security systems services", "sac_code": "998523" }, { "description": "Armoured car services", "sac_code": "998524" }, { "description": "Guard services", "sac_code": "998525" }, { "description": "Training of guard dogs", "sac_code": "998526" }, { "description": "Polygraph services", "sac_code": "998527" }, { "description": "Fingerprinting services", "sac_code": "998528" }, { "description": "Other security services n.e.c.", "sac_code": "998529" }, { "description": "Disinfecting and exterminating services", "sac_code": "998531" }, { "description": "Window cleaning services", "sac_code": "998532" }, { "description": "General cleaning services", "sac_code": "998533" }, { "description": "Specialized cleaning services for reservoirs and tanks", "sac_code": "998534" }, { "description": "Sterilization of objects or premises (operating rooms)", "sac_code": "998535" }, { "description": "Furnace and chimney cleaning services", "sac_code": "998536" }, { "description": "Exterior cleaning of buildings of all types", "sac_code": "998537" }, { "description": "Cleaning of transportation equipment", "sac_code": "998538" }, { "description": "Other cleaning services n.e.c.", "sac_code": "998539" }, { "description": "Packaging services of goods for others", "sac_code": "998540" }, { "description": "Parcel packing and gift wrapping", "sac_code": "998541" }, { "description": "Coin and currency packing services", "sac_code": "998542" }, { "description": "Other packaging services n.e.c", "sac_code": "998549" }, { "description": "Reservation services for transportation", "sac_code": "998551" }, { "description": "Reservation services for accommodation, cruises and package tours", "sac_code": "998552" }, { "description": "Reservation services for convention centres, congress centres and exhibition halls", "sac_code": "998553" }, { "description": "Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services", "sac_code": "998554" }, { "description": "Tour operator services", "sac_code": "998555" }, { "description": "Tourist guide services", "sac_code": "998556" }, { "description": "Tourism promotion and visitor information services", "sac_code": "998557" }, { "description": "Other travel arrangement and related services n.e.c", "sac_code": "998559" }, { "description": "Credit reporting & rating services", "sac_code": "998591" }, { "description": "Collection agency services", "sac_code": "998592" }, { "description": "Telephone-based support services", "sac_code": "998593" }, { "description": "Combined office administrative services", "sac_code": "998594" }, { "description": "Specialized office support services such as duplicating services, mailing services, document preparation etc", "sac_code": "998595" }, { "description": "Events, Exhibitions, Conventions and trade shows organisation and assistance services", "sac_code": "998596" }, { "description": "Landscape care and maintenance services", "sac_code": "998597" }, { "description": "Other information services n.e.c.", "sac_code": "998598" }, { "description": "Other support services n.e.c.", "sac_code": "998599" }, { "description": "Support services to agriculture, hunting, forestry, fishing, mining and utilities.", "sac_code": "9986" }, { "description": "Support services to crop production", "sac_code": "998611" }, { "description": "Animal husbandry services", "sac_code": "998612" }, { "description": "Support services to hunting", "sac_code": "998613" }, { "description": "Support services to forestry and logging", "sac_code": "998614" }, { "description": "Support services to fishing", "sac_code": "998615" }, { "description": "Other support services to agriculture, hunting, forestry and fishing", "sac_code": "998619" }, { "description": "Support services to oil and gas extraction", "sac_code": "998621" }, { "description": "Support services to other mining n.e.c.", "sac_code": "998622" }, { "description": "Support services to electricity transmission and distribution", "sac_code": "998631" }, { "description": "Support services to gas distribution", "sac_code": "998632" }, { "description": "Support services to water distribution", "sac_code": "998633" }, { "description": "Support services to Distribution services of steam, hot water and air-conditioning supply", "sac_code": "998634" }, { "description": "Maintenance, repair and installation (except construction) services", "sac_code": "9987" }, { "description": "Maintenance and repair services of fabricated metal products, except machinery and equipment.", "sac_code": "998711" }, { "description": "Maintenance and repair services of office and accounting machinery", "sac_code": "998712" }, { "description": "Maintenance and repair services of computers and peripheral equipment", "sac_code": "998713" }, { "description": "Maintenance and repair services of transport machinery and equipment", "sac_code": "998714" }, { "description": "Maintenance and repair services of electrical household appliances", "sac_code": "998715" }, { "description": "Maintenance and repair services of telecommunication equipments and apparatus", "sac_code": "998716" }, { "description": "Maintenance and repair services of commercial and industrial machinery.", "sac_code": "998717" }, { "description": "Maintenance and repair services of elevators and escalators", "sac_code": "998718" }, { "description": "Maintenance and repair services of other machinery and equipments", "sac_code": "998719" }, { "description": "Repair services of footwear and leather goods", "sac_code": "998721" }, { "description": "Repair services of watches, clocks and jewellery", "sac_code": "998722" }, { "description": "Repair services of garments and household textiles", "sac_code": "998723" }, { "description": "Repair services of furniture", "sac_code": "998724" }, { "description": "Repair services of bicycles", "sac_code": "998725" }, { "description": "Maintenance and repair services of musical instruments", "sac_code": "998726" }, { "description": "Repair services for photographic equipment and cameras", "sac_code": "998727" }, { "description": "Maintenance and repair services of other goods n.e.c.", "sac_code": "998729" }, { "description": "Installation services of fabricated metal products, except machinery and equipment.", "sac_code": "998731" }, { "description": "Installation services of industrial, manufacturing and service industry machinery and equipment.", "sac_code": "998732" }, { "description": "Installation services of office and accounting machinery and computers", "sac_code": "998733" }, { "description": "Installation services of radio, television and communications equipment and apparatus.", "sac_code": "998734" }, { "description": "Installation services of professional medical machinery and equipment, and precision and optical instruments.", "sac_code": "998735" }, { "description": "Installation services of electrical machinery and apparatus n.e.c.", "sac_code": "998736" }, { "description": "Installation services of other goods n.e.c.", "sac_code": "998739" }, { "description": "Manufacturing services on physical inputs (goods) owned by others", "sac_code": "9988" }, { "description": "Meat processing services", "sac_code": "998811" }, { "description": "Fish processing services", "sac_code": "998812" }, { "description": "Fruit and vegetables processing services", "sac_code": "998813" }, { "description": "Vegetable and animal oil and fat manufacturing services", "sac_code": "998814" }, { "description": "Dairy product manufacturing services", "sac_code": "998815" }, { "description": "Other food product manufacturing services", "sac_code": "998816" }, { "description": "Prepared animal feeds manufacturing services", "sac_code": "998817" }, { "description": "Beverage manufacturing services", "sac_code": "998818" }, { "description": "Tobacco manufacturing services n.e.c.", "sac_code": "998819" }, { "description": "Textile manufacturing services", "sac_code": "998821" }, { "description": "Wearing apparel manufacturing services", "sac_code": "998822" }, { "description": "Leather and leather product manufacturing services", "sac_code": "998823" }, { "description": "Wood and wood product manufacturing services", "sac_code": "998831" }, { "description": "Paper and paper product manufacturing services", "sac_code": "998832" }, { "description": "Coke and refined petroleum product manufacturing services", "sac_code": "998841" }, { "description": "Chemical product manufacturing services", "sac_code": "998842" }, { "description": "Pharmaceutical product manufacturing services", "sac_code": "998843" }, { "description": "Rubber and plastic product manufacturing services", "sac_code": "998851" }, { "description": "Plastic product manufacturing services", "sac_code": "998852" }, { "description": "Other non-metallic mineral product manufacturing services", "sac_code": "998853" }, { "description": "Basic metal manufacturing services", "sac_code": "998860" }, { "description": "Structural metal product, tank, reservoir and steam generator manufacturing services", "sac_code": "998871" }, { "description": "Weapon and ammunition manufacturing services", "sac_code": "998872" }, { "description": "Other fabricated metal product manufacturing and metal treatment services", "sac_code": "998873" }, { "description": "Computer, electronic and optical product manufacturing services", "sac_code": "998874" }, { "description": "Electrical equipment manufacturing services", "sac_code": "998875" }, { "description": "General-purpose machinery manufacturing services n.e.c.", "sac_code": "998876" }, { "description": "Special-purpose machinery manufacturing services", "sac_code": "998877" }, { "description": "Motor vehicle and trailer manufacturing services", "sac_code": "998881" }, { "description": "Other transport equipment manufacturing services", "sac_code": "998882" }, { "description": "Furniture manufacturing services", "sac_code": "998891" }, { "description": "Jewellery manufacturing services", "sac_code": "998892" }, { "description": "Imitation jewellery manufacturing services", "sac_code": "998893" }, { "description": "Musical instrument manufacturing services", "sac_code": "998894" }, { "description": "Sports goods manufacturing services", "sac_code": "998895" }, { "description": "Game and toy manufacturing services", "sac_code": "998896" }, { "description": "Medical and dental instrument and supply manufacturing services", "sac_code": "998897" }, { "description": "Other manufacturing services n.e.c.", "sac_code": "998898" }, { "description": "Other manufacturing services; publishing, printing and reproduction services; materials recovery services", "sac_code": "9989" }, { "description": "Publishing, on a fee or contract basis", "sac_code": "998911" }, { "description": "Printing and reproduction services of recorded media, on a fee or contract basis", "sac_code": "998912" }, { "description": "Moulding, pressing, stamping, extruding and similar plastic manufacturing services", "sac_code": "998920" }, { "description": "Iron and steel casting services", "sac_code": "998931" }, { "description": "Non-ferrous metal casting services", "sac_code": "998932" }, { "description": "Metal forging, pressing, stamping, roll forming and powder metallurgy services", "sac_code": "998933" }, { "description": "Metal waste and scrap recovery (recycling) services, on a fee or contract basis", "sac_code": "998941" }, { "description": "Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis", "sac_code": "998942" }, { "description": "Public administration and other services provided to the community as a whole; compulsory social security services", "sac_code": "9991" }, { "description": "Overall Government public services", "sac_code": "999111" }, { "description": "Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.", "sac_code": "999112" }, { "description": "Public administrative services related to the more efficient operation of business.", "sac_code": "999113" }, { "description": "Other administrative services of the government n.e.c.", "sac_code": "999119" }, { "description": "Public administrative services related to external affairs, diplomatic and consular services abroad.", "sac_code": "999121" }, { "description": "Services related to foreign economic aid", "sac_code": "999122" }, { "description": "Services related to foreign military aid", "sac_code": "999123" }, { "description": "Military defence services", "sac_code": "999124" }, { "description": "Civil defence services", "sac_code": "999125" }, { "description": "Police and fire protection services", "sac_code": "999126" }, { "description": "Public administrative services related to law courts", "sac_code": "999127" }, { "description": "Administrative services related to the detention or rehabilitation of criminals.", "sac_code": "999128" }, { "description": "Public administrative services related to other public order and safety affairs n.e.c.", "sac_code": "999129" }, { "description": "Administrative services related to sickness, maternity or temporary disablement benefit schemes.", "sac_code": "999131" }, { "description": "Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees", "sac_code": "999132" }, { "description": "Administrative services related to unemployment compensation benefit schemes", "sac_code": "999133" }, { "description": "Administrative services related to family and child allowance programmes", "sac_code": "999134" }, { "description": "Education services", "sac_code": "9992" }, { "description": "Pre-primary education services", "sac_code": "999210" }, { "description": "Primary education services", "sac_code": "999220" }, { "description": "Secondary education services, general", "sac_code": "999231" }, { "description": "Secondary education services, technical and vocational.", "sac_code": "999232" }, { "description": "Higher education services, general", "sac_code": "999241" }, { "description": "Higher education services, technical", "sac_code": "999242" }, { "description": "Higher education services, vocational", "sac_code": "999243" }, { "description": "Other higher education services", "sac_code": "999249" }, { "description": "Specialised education services ", "sac_code": "999259" }, { "description": "Cultural education services", "sac_code": "999291" }, { "description": "Sports and recreation education services", "sac_code": "999292" }, { "description": "Commercial training and coaching services", "sac_code": "999293" }, { "description": "Other education and training services n.e.c.", "sac_code": "999294" }, { "description": "services involving conduct of examination for admission to educational institutions", "sac_code": "999295" }, { "description": "Other Educational support services", "sac_code": "999299" }, { "description": "Human health and social care services", "sac_code": "9993" }, { "description": "Inpatient services", "sac_code": "999311" }, { "description": "Medical and dental services", "sac_code": "999312" }, { "description": "Childbirth and related services", "sac_code": "999313" }, { "description": "Nursing and Physiotherapeutic services", "sac_code": "999314" }, { "description": "Ambulance services", "sac_code": "999315" }, { "description": "Medical Laboratory and Diagnostic-imaging services", "sac_code": "999316" }, { "description": "Blood, sperm and organ bank services", "sac_code": "999317" }, { "description": "Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.", "sac_code": "999319" }, { "description": "Residential health-care services other than by hospitals", "sac_code": "999321" }, { "description": "Residential care services for the elderly and persons with disabilities", "sac_code": "999322" }, { "description": "Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse", "sac_code": "999331" }, { "description": "Other social services with accommodation for children", "sac_code": "999332" }, { "description": "Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse", "sac_code": "999333" }, { "description": "Other social services with accommodation for adults", "sac_code": "999334" }, { "description": "Vocational rehabilitation services", "sac_code": "999341" }, { "description": "Other social services without accommodation for the elderly and disabled n.e.c.", "sac_code": "999349" }, { "description": "Child day-care services", "sac_code": "999351" }, { "description": "Guidance and counseling services n.e.c. related to children", "sac_code": "999352" }, { "description": "Welfare services without accommodation", "sac_code": "999353" }, { "description": "Other social services without accommodation n.e.c.", "sac_code": "999359" }, { "description": "Sewage and waste collection, treatment and disposal and other environmental protection services", "sac_code": "9994" }, { "description": "Sewerage and sewage treatment services", "sac_code": "999411" }, { "description": "Septic tank emptying and cleaning services", "sac_code": "999412" }, { "description": "Collection services of hazardous waste", "sac_code": "999421" }, { "description": "Collection services of non-hazardous recyclable materials", "sac_code": "999422" }, { "description": "General waste collection services, residential", "sac_code": "999423" }, { "description": "General waste collection services, other n.e.c.", "sac_code": "999424" }, { "description": "Waste preparation, consolidation and storage services", "sac_code": "999431" }, { "description": "Hazardous waste treatment and disposal services", "sac_code": "999432" }, { "description": "Non-hazardous waste treatment and disposal services", "sac_code": "999433" }, { "description": "Site remediation and clean-up services", "sac_code": "999441" }, { "description": "Containment, control and monitoring services and other site remediation services", "sac_code": "999442" }, { "description": "Building remediation services", "sac_code": "999443" }, { "description": "Other remediation services n.e.c.", "sac_code": "999449" }, { "description": "Sweeping and snow removal services", "sac_code": "999451" }, { "description": "Other sanitation services n.e.c.", "sac_code": "999459" }, { "description": "Other environmental protection services n.e.c.", "sac_code": "999490" }, { "description": "Services of membership organizations", "sac_code": "9995" }, { "description": "Services furnished by business and employers organizations", "sac_code": "999511" }, { "description": "Services furnished by professional organizations", "sac_code": "999512" }, { "description": "Services furnished by trade unions", "sac_code": "999520" }, { "description": "Religious services", "sac_code": "999591" }, { "description": "Services furnished by political organizations", "sac_code": "999592" }, { "description": "Services furnished by human rights organizations", "sac_code": "999593" }, { "description": "Cultural and recreational associations", "sac_code": "999594" }, { "description": "Services furnished by environmental advocacy groups", "sac_code": "999595" }, { "description": "Services provided by youth associations", "sac_code": "999596" }, { "description": "Other civic and social organizations", "sac_code": "999597" }, { "description": "Home owners associations", "sac_code": "999598" }, { "description": "Services provided by other membership organizations n.e.c.", "sac_code": "999599" }, { "description": "Recreational, cultural and sporting services", "sac_code": "9996" }, { "description": "Sound recording services", "sac_code": "999611" }, { "description": "Motion picture, videotape, television and radio programme production services", "sac_code": "999612" }, { "description": "Audiovisual post-production services", "sac_code": "999613" }, { "description": "Motion picture, videotape and television programme distribution services", "sac_code": "999614" }, { "description": "Motion picture projection services", "sac_code": "999615" }, { "description": "Performing arts event promotion and organization services", "sac_code": "999621" }, { "description": "Performing arts event production and presentation services", "sac_code": "999622" }, { "description": "Performing arts facility operation services", "sac_code": "999623" }, { "description": "Other performing arts and live entertainment services n.e.c.", "sac_code": "999629" }, { "description": "Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc", "sac_code": "999631" }, { "description": "Services of authors, composers, sculptors and other artists, except performing artists", "sac_code": "999632" }, { "description": "Original works of authors, composers and other artists except performing artists, painters and sculptors", "sac_code": "999633" }, { "description": "Museum and preservation services of historical sites and buildings", "sac_code": "999641" }, { "description": "Botanical, zoological and nature reserve services", "sac_code": "999642" }, { "description": "Sports and recreational sports event promotion and organization services", "sac_code": "999651" }, { "description": "Sports and recreational sports facility operation services", "sac_code": "999652" }, { "description": "Other sports and recreational sports services n.e.c.", "sac_code": "999659" }, { "description": "Services of athletes", "sac_code": "999661" }, { "description": "Support services related to sports and recreation", "sac_code": "999662" }, { "description": "Amusement park and similar attraction services", "sac_code": "999691" }, { "description": "Gambling and betting services including similar online services", "sac_code": "999692" }, { "description": "Coin-operated amusement machine services", "sac_code": "999693" }, { "description": "Lottery services", "sac_code": "999694" }, { "description": "Other recreation and amusement services n.e.c.", "sac_code": "999699" }, { "description": "Other services", "sac_code": "9997" }, { "description": "Coin-operated laundry services", "sac_code": "999711" }, { "description": "Dry-cleaning services (including fur product cleaning services)", "sac_code": "999712" }, { "description": "Other textile cleaning services", "sac_code": "999713" }, { "description": "Pressing services", "sac_code": "999714" }, { "description": "Dyeing and colouring services", "sac_code": "999715" }, { "description": "Other washing, cleaning and dyeing services n.e.c", "sac_code": "999719" }, { "description": "Hairdressing and barbers services", "sac_code": "999721" }, { "description": "Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services", "sac_code": "999722" }, { "description": "Physical well-being services including health club & fitness centre", "sac_code": "999723" }, { "description": "Other beauty treatment services n.e.c.", "sac_code": "999729" }, { "description": "Cemeteries and cremation services", "sac_code": "999731" }, { "description": "Undertaking services", "sac_code": "999732" }, { "description": "Services involving commercial use or exploitation of any event", "sac_code": "999791" }, { "description": "Agreeing to do an act", "sac_code": "999792" }, { "description": "Agreeing to refrain from doing an act", "sac_code": "999793" }, { "description": "Agreeing to tolerate an act", "sac_code": "999794" }, { "description": "Conduct of religious ceremonies/rituals by persons", "sac_code": "999795" }, { "description": "Other services n.e.c.", "sac_code": "999799" }, { "description": "Domestic services", "sac_code": "9998" }, { "description": "Domestic services both part time & full time", "sac_code": "999800" }, { "description": "Services provided by extraterritorial organizations and bodies.", "sac_code": "9999" }, { "description": "Services provided by extraterritorial organizations and bodies", "sac_code": "999900" } ]