If you’re a small business owner in India or just starting out, knowing the tax implications and specific codes for Domestic/International Scheduled Air transport services of passengers is crucial. This article will break down the HSN codes for these charges in simple terms.
Domestic/International Scheduled Air transport services of passengers are classified under HSN code 996425. The first two digits, 99, represent the chapter for All Services, which includes Domestic/International Scheduled Air transport services of passengers. All six digits together specifically categorize this service.
An HSN code is a sequence of numeric or alphanumeric identifiers assigned to each product or service type. Each level of code represents a category, subcategory, and item. The longer the code, the more detailed the classification. HSN codes are structured hierarchically for clarity.
Properly identifying Domestic/International Scheduled Air transport services of passengers with the right HSN code is critical for multiple reasons:
Finding the appropriate HSN code, such as the one for Domestic/International Scheduled Air transport services of passengers, is essential for GST compliance and accurate tax calculations. Here are some methods to help you identify the right HSN code for your business:
BillClap offers more than just a tool; it’s a valuable partner for navigating GST compliance, helping small businesses across India manage their requirements effortlessly. Join millions of businesses today to experience simplified compliance and enhanced business management.
| Chapter : 99 All Services | ||
| HSN Code | Description | |
|---|---|---|
| 99 | All Services | |
| 9954 | Construction services | |
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings | |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc | |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings | |
| 995416 | Construction Services of other buildings n.e.c | |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels | |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | |
| 995423 | 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. | |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works | |
| 995425 | General construction services of mines and industrial plants | |
| 995426 | General Construction services of Power Plants and its related infrastructure | |
| 995427 | General construction services of outdoor sport and recreation facilities | |
| 995428 | General construction services of other civil engineering works n.e.c. | |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | |
| 995431 | Demolition services | |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | |
| 995433 | Excavating and earthmoving services | |
| 995434 | Water well drilling services and septic system installation services | |
| 995435 | Other site preparation services n.e.c | |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995441 | Installation, assembly and erection services of prefabricated buildings | |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | |
| 995444 | Other assembly and erection services n.e.c. | |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995451 | Pile driving and foundation services | |
| 995452 | Building framing & Roof Framing services | |
| 995453 | Roofing and waterproofing services | |
| 995454 | Concrete services | |
| 995455 | Structural steel erection services | |
| 995456 | Masonry services | |
| 995457 | Scaffolding services | |
| 995458 | Other special trade construction services n.e.c. | |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995461 | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. | |
| 995462 | Water plumbing and drain laying services | |
| 995463 | Heating, ventilation and air conditioning equipment installation services | |
| 995464 | Gas fitting installation services | |
| 995465 | Insulation services | |
| 995466 | Lift and escalator installation services | |
| 995468 | Other installation services n.e.c. | |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | |
| 995471 | Glazing services | |
| 995472 | Plastering services | |
| 995473 | Painting services | |
| 995474 | Floor and wall tiling services | |
| 995475 | Other floor laying, wall covering and wall papering services | |
| 995476 | Joinery and carpentry services | |
| 995477 | Fencing and railing services | |
| 995478 | Other building completion and finishing services n.e.c. | |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | |
| 9961 | Services in wholesale trade | |
| 996111 | Services provided for a fee/commission or contract basis on wholesale trade | |
| 9962 | Services in retail trade | |
| 996211 | Services provided for a fee/commission or contract basis on retail trade | |
| 9963 | Accommodation, food and beverage services | |
| 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc | |
| 996312 | Camp site services | |
| 996313 | Recreational and vacation camp services | |
| 996321 | Room or unit accommodation services for students in student residences | |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | |
| 996329 | Other room or unit accommodation services n.e.c. | |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. | |
| 996333 | Services provided in Canteen and other similar establishments | |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | |
| 996335 | Catering services in trains, flights etc. | |
| 996336 | Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators | |
| 996337 | Other contract food services | |
| 996339 | Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. | |
| 9964 | Passenger transport services | |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | |
| 996412 | Taxi services including radio taxi & other similar services; | |
| 996413 | Non-scheduled local bus and coach charter services | |
| 996414 | Other land transportation services of passengers. | |
| 996415 | Local water transport services of passengers by ferries, cruises etc | |
| 996416 | Sightseeing transportation services by rail, land, water & air | |
| 996419 | Other local transportation services of passengers n.e.c. | |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | |
| 996423 | Taxi services including radio taxi & other similar services | |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | |
| 996425 | Domestic/International Scheduled Air transport services of passengers | |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | |
| 996427 | Space transport services of passengers | |
| 996429 | Other long-distance transportation services of passengers n.e.c. | |
| 9965 | Goods Transport Services | |
| 996511 | 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. | |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | |
| 996519 | Other land transport services of goods n.e.c. | |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc | |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | |
| 996531 | Air transport services of letters & parcels and other goods | |
| 996532 | Space transport services of freight | |
| 9966 | Rental services of transport vehicles with or without operators | |
| 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator | |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels etc with or without operator | |
| 996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator | |
| 996609 | Rental services of other transport vehicles n.e.c. with or without operator | |
| 9967 | Supporting services in transport | |
| 996711 | Container handling services | |
| 996712 | Customs House Agent services | |
| 996713 | Clearing and forwarding services | |
| 996719 | Other cargo and baggage handling services | |
| 996721 | Refrigerated storage services | |
| 996722 | Bulk liquid or gas storage services | |
| 996729 | Other storage and warehousing services | |
| 996731 | Railway pushing or towing services | |
| 996739 | Other supporting services for railway transport n.e.c. | |
| 996741 | Bus station services | |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | |
| 996743 | Parking lot services | |
| 996744 | Towing services for commercial and private vehicles | |
| 996749 | Other supporting services for road transport n.e.c. | |
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc | |
| 996752 | Pilotage and berthing services | |
| 996753 | Vessel salvage and refloating services | |
| 996759 | Other supporting services for water transport n.e.c. | |
| 996761 | Airport operation services (excl. cargo handling) | |
| 996762 | Air traffic control services | |
| 996763 | Other supporting services for air transport | |
| 996764 | Supporting services for space transport | |
| 996791 | Goods transport agency services for road transport | |
| 996792 | Goods transport agency services for other modes of transport | |
| 996793 | Other goods transport services | |
| 996799 | Other supporting transport services n.e.c | |
| 9968 | Postal and courier services | |
| 996811 | Postal services including post office counter services, mail box rental services. | |
| 996812 | Courier services | |
| 996813 | Local delivery services | |
| 996819 | Other Delivery Services n.e.c | |
| 9969 | Electricity, gas, water and other distribution services | |
| 996911 | Electricity transmission services | |
| 996912 | Electricity distribution services | |
| 996913 | Gas distribution services | |
| 996921 | Water distribution services | |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply etc. | |
| 996929 | Other similar services. | |
| 9971 | Financial and related services | |
| 997111 | Central banking services | |
| 997112 | Deposit services | |
| 997113 | Credit-granting services including stand-by commitment, guarantees & securities | |
| 997114 | Financial leasing services | |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | |
| 997120 | Investment banking services | |
| 997131 | pension services | |
| 997132 | Life insurance services (excluding reinsurance services) | |
| 997133 | Accident and health insurance services | |
| 997134 | Motor vehicle insurance services | |
| 997135 | Marine, aviation, and other transport insurance services | |
| 997136 | Freight insurance services & Travel insurance services | |
| 997137 | Other property insurance services | |
| 997139 | Other non-life insurance services (excluding reinsurance services) | |
| 997141 | Life reinsurance services | |
| 997142 | Accident and health reinsurance services | |
| 997143 | Motor vehicle reinsurance services | |
| 997144 | Marine, aviation and other transport reinsurance ser | |
| 997145 | services | |
| 997146 | Freight reinsurance services | |
| 997147 | Other property reinsurance services | |
| 997149 | Other non-life reinsurance services | |
| 997151 | Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services | |
| 997152 | Brokerage and related securities and commodities services including commodity 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 | |
| 997157 | Foreign exchange services | |
| 997158 | Financial transactions processing and clearing house services | |
| 997159 | Other services auxiliary to financial services | |
| 997161 | Insurance brokerage and agency services | |
| 997162 | Insurance claims adjustment services | |
| 997163 | Actuarial services | |
| 997164 | Pension fund management services | |
| 997169 | Other services auxiliary to insurance and pensions | |
| 997171 | Services of holding equity of subsidiary companies | |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities | |
| 9972 | Real estate services | |
| 997211 | Rental or leasing services involving own or leased residential property | |
| 997212 | Rental or leasing services involving own or leased non-residential property | |
| 997213 | Trade services of buildings | |
| 997214 | Trade services of time-share properties | |
| 997215 | Trade services of vacant and subdivided land | |
| 997221 | Property management services on a fee/commission basis or contract basis | |
| 997222 | Building sales on a fee/commission basis or contract basis | |
| 997223 | Land sales on a fee/commission basis or contract basis | |
| 997224 | Real estate appraisal services on a fee/commission basis or contract basis | |
| 9973 | Leasing or rental services with or without operator | |
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator | |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator | |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator | |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | |
| 997315 | Leasing or rental services concerning computers with or without operators | |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator | |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator | |
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) | |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | |
| 997323 | Leasing or rental services concerning furniture and other household appliances | |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. | |
| 997325 | Leasing or rental services concerning household linen. | |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. | |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment | |
| 997329 | Leasing or rental services concerning other goods | |
| 997331 | Licensing services for the right to use computer software and databases. | |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | |
| 997333 | Licensing services for the right to reproduce original art works | |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. | |
| 997335 | Licensing services for the right to use R&D products | |
| 997336 | Licensing services for the right to use trademarks and franchises | |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum | |
| 997339 | Licensing services for the right to use other intellectual property products and other rescources n.e.c | |
| 9981 | Research and development services | |
| 998111 | Research and experimental development services in natural sciences | |
| 998112 | Research and experimental development services in engineering and technology | |
| 998113 | Research and experimental development services in medical sciences and pharmacy. | |
| 998114 | Research and experimental development services in agricultural sciences. | |
| 998121 | Research and experimental development services in social sciences. | |
| 998122 | Research and experimental development services in humanities | |
| 998130 | Interdisciplinary research and experimental development services. | |
| 998141 | Research and development originals in pharmaceuticals | |
| 998142 | Research and development originals in agriculture | |
| 998143 | Research and development originals in biotechnology | |
| 998144 | Research and development originals in computer related sciences | |
| 998145 | Research and development originals in other fields n.e.c. | |
| 9982 | Legal and accounting services | |
| 998211 | Legal advisory and representation services concerning criminal law. | |
| 998212 | Legal advisory and representation services concerning other fields of law. | |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | |
| 998214 | Legal documentation and certification services concerning other documents. | |
| 998215 | Arbitration and conciliation services | |
| 998216 | Other legal services n.e.c. | |
| 998221 | Financial auditing services | |
| 998222 | Accounting and bookkeeping services | |
| 998223 | Payroll services | |
| 998224 | Other similar services n.e.c | |
| 998231 | Corporate tax consulting and preparation services | |
| 998232 | Individual tax preparation and planning services | |
| 998240 | Insolvency and receivership services | |
| 9983 | Other professional, technical and business services | |
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. | |
| 998312 | Business consulting services including pubic relations services | |
| 998313 | Information technology (IT) consulting and support services | |
| 998314 | Information technology (IT) design and development services | |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services | |
| 998316 | IT infrastructure and network management services | |
| 998319 | Other information technology services n.e.c | |
| 998321 | Architectural advisory services | |
| 998322 | Architectural services for residential building projects | |
| 998323 | Architectural services for non-residential building projects | |
| 998324 | Historical restoration architectural services | |
| 998325 | Urban planning services | |
| 998326 | Rural land planning services | |
| 998327 | Project site master planning services | |
| 998328 | Landscape architectural services and advisory services | |
| 998331 | Engineering advisory services | |
| 998332 | Engineering services for building projects | |
| 998333 | Engineering services for industrial and manufacturing projects | |
| 998334 | Engineering services for transportation projects | |
| 998335 | Engineering services for power projects | |
| 998336 | Engineering services for telecommunications and broadcasting projects | |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. | |
| 998338 | Engineering services for other projects n.e.c. | |
| 998339 | Project management services for construction projects | |
| 998341 | Geological and geophysical consulting services | |
| 998342 | Subsurface surveying services | |
| 998343 | Mineral exploration and evaluation | |
| 998344 | Surface surveying and map-making services | |
| 998345 | Weather forecasting and meteorological services | |
| 998346 | Technical testing and analysis services | |
| 998347 | Certification of ships, aircraft, dams, etc. | |
| 998348 | Certification and authentication of works of art | |
| 998349 | Other technical and scientific services n.e.c. | |
| 998351 | Veterinary services for pet animals | |
| 998352 | Veterinary services for livestock | |
| 998359 | Other veterinary services n.e.c. | |
| 998361 | Advertising Services | |
| 998362 | Purchase or sale of advertising space or time, on commission | |
| 998363 | Sale of advertising space in print media (except on commission) | |
| 998364 | Sale of TV and radio advertising time | |
| 998365 | Sale of Internet advertising space | |
| 998366 | Sale of other advertising space or time (except on commission) | |
| 998371 | Market research services | |
| 998372 | Public opinion polling services | |
| 998381 | Portrait photography services | |
| 998382 | Advertising and related photography services | |
| 998383 | Event photography and event videography services | |
| 998384 | Specialty photography services | |
| 998385 | Restoration and retouching services of photography | |
| 998386 | Photographic & videographic processing services | |
| 998387 | Other Photography & Videography and their processing services n.e.c. | |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | |
| 998392 | Design originals | |
| 998393 | Scientific and technical consulting services | |
| 998394 | Original compilations of facts/information | |
| 998395 | Translation and interpretation services | |
| 998396 | Trademarks and franchises | |
| 998397 | Sponsorship Services & Brand Promotion Services | |
| 998399 | Other professional, technical and business services n.e.c. | |
| 9984 | Telecommunications, broadcasting and information supply services | |
| 998411 | Carrier services | |
| 998412 | Fixed telephony services | |
| 998413 | Mobile telecommunications services | |
| 998414 | Private network services | |
| 998415 | Data transmission services | |
| 998419 | Other telecommunications services including Fax services, Telex services n.e.c. | |
| 998421 | Internet backbone services | |
| 998422 | Internet access services in wired and wireless mode. | |
| 998423 | Fax, telephony over the Internet | |
| 998424 | Audio conferencing and video conferencing over the Internet | |
| 998429 | Other Internet telecommunications services n.e.c. | |
| 998431 | On-line text based information such as online books, newpapers, periodicals, directories etc | |
| 998432 | On-line audio content | |
| 998433 | On-line video content | |
| 998434 | Software downloads | |
| 998439 | Other on-line contents n.e.c. | |
| 998441 | News agency services to newspapers and periodicals | |
| 998442 | Services of independent journalists and press photographers | |
| 998443 | News agency services to audiovisual media | |
| 998451 | Library services | |
| 998452 | Operation services of public archives including digital archives | |
| 998453 | Operation services of historical archives including digital archives | |
| 998461 | Radio broadcast originals | |
| 998462 | Television broadcast originals | |
| 998463 | Radio channel programmes | |
| 998464 | Television channel programmes | |
| 998465 | Broadcasting services | |
| 998466 | Home programme distribution services | |
| 9985 | Support services | |
| 998511 | Executive/retained personnel search services | |
| 998512 | Permanent placement services, other than executive search services | |
| 998513 | Contract staffing services | |
| 998514 | Temporary staffing services | |
| 998515 | Long-term staffing (pay rolling) services | |
| 998516 | Temporary staffing-to-permanent placement services | |
| 998517 | Co-employment staffing services | |
| 998519 | Other employment & labour supply services n.e.c | |
| 998521 | Investigation services | |
| 998522 | Security consulting services | |
| 998523 | Security systems services | |
| 998524 | Armoured car services | |
| 998525 | Guard services | |
| 998526 | Training of guard dogs | |
| 998527 | Polygraph services | |
| 998528 | Fingerprinting services | |
| 998529 | Other security services n.e.c. | |
| 998531 | Disinfecting and exterminating services | |
| 998532 | Window cleaning services | |
| 998533 | General cleaning services | |
| 998534 | Specialized cleaning services for reservoirs and tanks | |
| 998535 | Sterilization of objects or premises (operating rooms) | |
| 998536 | Furnace and chimney cleaning services | |
| 998537 | Exterior cleaning of buildings of all types | |
| 998538 | Cleaning of transportation equipment | |
| 998539 | Other cleaning services n.e.c. | |
| 998540 | Packaging services of goods for others | |
| 998541 | Parcel packing and gift wrapping | |
| 998542 | Coin and currency packing services | |
| 998549 | Other packaging services n.e.c | |
| 998551 | Reservation services for transportation | |
| 998552 | Reservation services for accommodation, cruises and package tours | |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls | |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | |
| 998555 | Tour operator services | |
| 998556 | Tourist guide services | |
| 998557 | Tourism promotion and visitor information services | |
| 998559 | Other travel arrangement and related services n.e.c | |
| 998591 | Credit reporting & rating services | |
| 998592 | Collection agency services | |
| 998593 | Telephone-based support services | |
| 998594 | Combined office administrative services | |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc | |
| 998596 | Events, Exhibitions, Conventions and trade shows organisation and assistance services | |
| 998597 | Landscape care and maintenance services | |
| 998598 | Other information services n.e.c. | |
| 998599 | Other support services n.e.c. | |
| 9986 | Support services to agriculture, hunting, forestry, fishing, mining and utilities | |
| 998611 | Support services to crop production | |
| 998612 | Animal husbandry services | |
| 998613 | Support services to hunting | |
| 998614 | Support services to forestry and logging | |
| 998615 | Support services to fishing | |
| 998619 | Other support services to agriculture, hunting, forestry and fishing | |
| 998621 | Support services to oil and gas extraction | |
| 998622 | Support services to other mining n.e.c. | |
| 998631 | Support services to electricity transmission and distribution | |
| 998632 | Support services to gas distribution | |
| 998633 | Support services to water distribution | |
| 998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | |
| 9987 | Maintenance, repair and installation (except construction) services | |
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment. | |
| 998712 | Maintenance and repair services of office and accounting machinery | |
| 998713 | Maintenance and repair services of computers and peripheral equipment | |
| 998714 | Maintenance and repair services of transport machinery and equipment | |
| 998715 | Maintenance and repair services of electrical household appliances | |
| 998716 | Maintenance and repair services of telecommunication equipments and apparatus | |
| 998717 | Maintenance and repair services of commercial and industrial machinery. | |
| 998718 | Maintenance and repair services of elevators and escalators | |
| 998719 | Maintenance and repair services of other machinery and equipments | |
| 998721 | Repair services of footwear and leather goods | |
| 998722 | Repair services of watches, clocks and jewellery | |
| 998723 | Repair services of garments and household textiles | |
| 998724 | Repair services of furniture | |
| 998725 | Repair services of bicycles | |
| 998726 | Maintenance and repair services of musical instruments | |
| 998727 | Repair services for photographic equipment and cameras | |
| 998729 | Maintenance and repair services of other goods n.e.c. | |
| 998731 | Installation services of fabricated metal products, except machinery and equipment. | |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment. | |
| 998733 | Installation services of office and accounting machinery and computers | |
| 998734 | Installation services of radio, television and communications equipment and apparatus. | |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments. | |
| 998736 | Installation services of electrical machinery and apparatus n.e.c. | |
| 998739 | Installation services of other goods n.e.c. | |
| 9988 | Manufacturing services on physical inputs (goods) owned by others | |
| 998811 | Meat processing services | |
| 998812 | Fish processing services | |
| 998813 | Fruit and vegetables processing services | |
| 998814 | Vegetable and animal oil and fat manufacturing services | |
| 998815 | Dairy product manufacturing services | |
| 998816 | Other food product manufacturing services | |
| 998817 | Prepared animal feeds manufacturing services | |
| 998818 | Beverage manufacturing services | |
| 998819 | Tobacco manufacturing services n.e.c. | |
| 998821 | Textile manufacturing services | |
| 998822 | Wearing apparel manufacturing services | |
| 998823 | Leather and leather product manufacturing services | |
| 998831 | Wood and wood product manufacturing services | |
| 998832 | Paper and paper product manufacturing services | |
| 998841 | Coke and refined petroleum product manufacturing services | |
| 998842 | Chemical product manufacturing services | |
| 998843 | Pharmaceutical product manufacturing services | |
| 998851 | Rubber and plastic product manufacturing services | |
| 998852 | Plastic product manufacturing services | |
| 998853 | Other non-metallic mineral product manufacturing services | |
| 998860 | Basic metal manufacturing services | |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | |
| 998872 | Weapon and ammunition manufacturing services | |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | |
| 998874 | Computer, electronic and optical product manufacturing services | |
| 998875 | Electrical equipment manufacturing services | |
| 998876 | General-purpose machinery manufacturing services n.e.c. | |
| 998877 | Special-purpose machinery manufacturing services | |
| 998881 | Motor vehicle and trailer manufacturing services | |
| 998882 | Other transport equipment manufacturing services | |
| 998891 | Furniture manufacturing services | |
| 998892 | Jewellery manufacturing services | |
| 998893 | Imitation jewellery manufacturing services | |
| 998894 | Musical instrument manufacturing services | |
| 998895 | Sports goods manufacturing services | |
| 998896 | Game and toy manufacturing services | |
| 998897 | Medical and dental instrument and supply manufacturing services | |
| 998898 | Other manufacturing services n.e.c. | |
| 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services | |
| 998911 | Publishing, on a fee or contract basis | |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | |
| 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services | |
| 998931 | Iron and steel casting services | |
| 998932 | Non-ferrous metal casting services | |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services | |
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis | |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | |
| 9991 | Public administration and other services provided to the community as a whole; compulsory social security services | |
| 999111 | Overall Government public services | |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. | |
| 999113 | Public administrative services related to the more efficient operation of business. | |
| 999119 | Other administrative services of the government n.e.c. | |
| 999121 | Public administrative services related to external affairs, diplomatic and consular services abroad. | |
| 999122 | Services related to foreign economic aid | |
| 999123 | Services related to foreign military aid | |
| 999124 | Military defence services | |
| 999125 | Civil defence services | |
| 999126 | Police and fire protection services | |
| 999127 | Public administrative services related to law courts | |
| 999128 | Administrative services related to the detention or rehabilitation of criminals. | |
| 999129 | Public administrative services related to other public order and safety affairs n.e.c. | |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes. | |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors benefit schemes, other than for government employees | |
| 999133 | Administrative services related to unemployment compensation benefit schemes | |
| 999134 | Administrative services related to family and child allowance programmes | |
| 9992 | Education services | |
| 999210 | Pre-primary education services | |
| 999220 | Primary education services | |
| 999231 | Secondary education services, general | |
| 999232 | Secondary education services, technical and vocational. | |
| 999241 | Higher education services, general | |
| 999242 | Higher education services, technical | |
| 999243 | Higher education services, vocational | |
| 999249 | Other higher education services | |
| 999259 | Specialised education services | |
| 999291 | Cultural education services | |
| 999292 | Sports and recreation education services | |
| 999293 | Commercial training and coaching services | |
| 999294 | Other education and training services n.e.c. | |
| 999295 | services involving conduct of examination for admission to educational institutions | |
| 999299 | Other Educational support services | |
| 9993 | Human health and social care services | |
| 999311 | Inpatient services | |
| 999312 | Medical and dental services | |
| 999313 | Childbirth and related services | |
| 999314 | Nursing and Physiotherapeutic services | |
| 999315 | Ambulance services | |
| 999316 | Medical Laboratory and Diagnostic-imaging services | |
| 999317 | Blood, sperm and organ bank services | |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | |
| 999321 | Residential health-care services other than by hospitals | |
| 999322 | Residential care services for the elderly and persons with disabilities | |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | |
| 999332 | Other social services with accommodation for children | |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | |
| 999334 | Other social services with accommodation for adults | |
| 999341 | Vocational rehabilitation services | |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | |
| 999351 | Child day-care services | |
| 999352 | Guidance and counseling services n.e.c. related to children | |
| 999353 | Welfare services without accommodation | |
| 999359 | Other social services without accommodation n.e.c. | |
| 9994 | Sewage and waste collection, treatment and disposal and other environmental protection services | |
| 999411 | Sewerage and sewage treatment services | |
| 999412 | Septic tank emptying and cleaning services | |
| 999421 | Collection services of hazardous waste | |
| 999422 | Collection services of non-hazardous recyclable materials | |
| 999423 | General waste collection services, residential | |
| 999424 | General waste collection services, other n.e.c. | |
| 999431 | Waste preparation, consolidation and storage services | |
| 999432 | Hazardous waste treatment and disposal services | |
| 999433 | Non-hazardous waste treatment and disposal services | |
| 999441 | Site remediation and clean-up services | |
| 999442 | Containment, control and monitoring services and other site remediation services | |
| 999443 | Building remediation services | |
| 999449 | Other remediation services n.e.c. | |
| 999451 | Sweeping and snow removal services | |
| 999459 | Other sanitation services n.e.c. | |
| 999490 | Other environmental protection services n.e.c. | |
| 9995 | Services of membership organisations | |
| 999511 | Services furnished by business and employers organizations | |
| 999512 | Services furnished by professional organizations | |
| 999520 | Services furnished by trade unions | |
| 999591 | Religious services | |
| 999592 | Services furnished by political organizations | |
| 999593 | Services furnished by human rights organizations | |
| 999594 | Cultural and recreational associations | |
| 999595 | Services furnished by environmental advocacy groups | |
| 999596 | Services provided by youth associations | |
| 999597 | Other civic and social organizations | |
| 999598 | Home owners associations | |
| 999599 | Services provided by other membership organizations n.e.c. | |
| 9996 | Recreational, cultural and sporting services | |
| 999611 | Sound recording services | |
| 999612 | Motion picture, videotape, television and radio programme production services | |
| 999613 | Audiovisual post-production services | |
| 999614 | Motion picture, videotape and television programme distribution services | |
| 999615 | Motion picture projection services | |
| 999621 | Performing arts event promotion and organization services | |
| 999622 | Performing arts event production and presentation services | |
| 999623 | Performing arts facility operation services | |
| 999629 | Other performing arts and live entertainment services n.e.c. | |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc | |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | |
| 999641 | Museum and preservation services of historical sites and buildings | |
| 999642 | Botanical, zoological and nature reserve services | |
| 999651 | Sports and recreational sports event promotion and organization services | |
| 999652 | Sports and recreational sports facility operation services | |
| 999659 | Other sports and recreational sports services n.e.c. | |
| 999661 | Services of athletes | |
| 999662 | Support services related to sports and recreation | |
| 999691 | Amusement park and similar attraction services | |
| 999692 | Gambling and betting services including similar online services | |
| 999693 | Coin-operated amusement machine services | |
| 999694 | Lottery services | |
| 999699 | Other recreation and amusement services n.e.c. | |
| 9997 | Other services | |
| 999711 | Coin-operated laundry services | |
| 999712 | Dry-cleaning services (including fur product cleaning services) | |
| 999713 | Other textile cleaning services | |
| 999714 | Pressing services | |
| 999715 | Dyeing and colouring services | |
| 999719 | Other washing, cleaning and dyeing services n.e.c | |
| 999721 | Hairdressing and barbers services | |
| 999722 | Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services | |
| 999723 | Physical well-being services including health club & fitness centre | |
| 999729 | Other beauty treatment services n.e.c. | |
| 999731 | Cemeteries and cremation services | |
| 999732 | Undertaking services | |
| 999791 | Services involving commercial use or exploitation of any event | |
| 999792 | Agreeing to do an act | |
| 999793 | Agreeing to refrain from doing an act | |
| 999794 | Agreeing to tolerate an act | |
| 999795 | Conduct of religious ceremonies/rituals by persons | |
| 999799 | Other services n.e.c. | |
| 9998 | Domestic services | |
| 999800 | Domestic services both part time & full time | |
| 9999 | Services provided by extraterritorial organisations and bodies | |
| 999900 | Services provided by extraterritorial organizations and bodies | |
AAJ HI KHARIDE
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| Chapter | Commodities | HSN Codes |
|---|---|---|
| Section I. Animals and Animal Products | ||
| Chapter 1 | Animals | 0101 to 0106 |
| Chapter 2 | Meat and edible offal | 0201 to 0210 |
| Chapter 3 | Fish and Crustaceans, Molluscs, and other Aquatic Invertebrates | 0301 to 0308 |
| Chapter 4 | Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin | 0401 to 0406 |
| Chapter 5 | Products of Animal Origin, Not Elsewhere Specified or Included | 0501 to 0511 |
| Section II. Vegetables and Vegetable Products | ||
| Chapter 6 | Live Trees and Other Plants; Bulbs, Roots, and the Like; Cut Flowers and Ornamental Foliage | 0601 to 0604 |
| Chapter 7 | Edible vegetables, certain roots and tubers | 0701 to 0714 |
| Chapter 8 | Edible fruit and nuts, the peel of citrus fruits or melons | 0801 to 0814 |
| Chapter 9 | Tea, coffee, mate and spices | 0901 to 0910 |
| Chapter 10 | Cereals | 1001 to 1008 |
| Chapter 11 | Milling products, malt, wheat gluten, starches, and inulin | 1101 to 1109 |
| Chapter 12 | Oil seeds and oleaginous fruits, grains, straw and fodder, seeds and fruit, and industrial or medicinal plants | 1201 to 1214 |
| Chapter 13 | Lac, gum, resin, and other saps and extracts | 1301 to 1302 |
| Chapter 14 | Vegetable plaiting materials, and vegetable products that are not specified elsewhere | 1401 to 1404 |
| Section III. Animal or Vegetable Oils, Their Cleavage Products, Waxes, and Prepared Edible Fats | ||
| Chapter 15 | Animal or vegetable oils, their cleavage products, waxes, and prepared edible fats | 1501 to 1522 |
| Section IV. Prepared Food, Beverages, Spirits, Tobacco and Tobacco Substitutes | ||
| Chapter 16 | Preparation of meat, fish or crustaceans, molluscs, or any other aquatic invertebrates | 1601 to 1605 |
| Chapter 17 | Sugar and sugar confectionery | 1701 to 1704 |
| Chapter 18 | Cocoa and cocoa preparations | 1801 to 1806 |
| Chapter 19 | Preparations of cereals, starch, flour, milk, and pastry products | 1901 to 1905 |
| Chapter 20 | Preparation of vegetables, fruits, nuts, or plant parts | 2001 to 2009 |
| Chapter 21 | Miscellaneous edible preparations | 2101 to 2106 |
| Chapter 22 | Beverages, vinegar, and spirits | 2201 to 2209 |
| Chapter 23 | Residues and Waste from the Food Industries; Prepared Animal Feed | 2301 to 2309 |
| Chapter 24 | Tobacco and tobacco substitutes that are manufactured | 2401 to 2403 |
| Section V. Minerals | ||
| Chapter 25 | Salt, earths and stones, sulphur, plastering material, lime and cement | 2501 to 2522 |
| Chapter 26 | Ores, slag, and ash | 2601 to 2617 |
| Chapter 27 | Mineral fuel, mineral oils and products of their distillation, mineral waxes, and bituminous substances | 2701 to 2716 |
| Section VI. Chemical Products or of Allied Industries | ||
| Chapter 28 | Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes | 2801 to 2853 |
| Chapter 29 | Organic chemicals | 2901 to 2942 |
| Chapter 30 | Pharmaceutical products | 3001 to 3006 |
| Chapter 31 | Fertilisers | 3101 to 3105 |
| Chapter 32 | Tanning or dyeing extracts, tannins and their derivatives, dyes, pigments, and other colouring matter, varnishes and paints, inks, putty and other mastics | 3201 to 3215 |
| Chapter 33 | Essential oils and resinoids, cosmetic or toilet preparations, perfumery | 3301 to 3307 |
| Chapter 34 | Soap, washing preparations, organic surface-active agents, lubricating preparations, prepared waxes, artificial waxes, polishing or scouring preparations, candles and similar items, modelling pastes, dental preparations and dental waxes with a basis of plaster | 3401 to 3407 |
| Chapter 35 | Albuminoidal substances, glues, enzymes, and modified starches | 3501 to 3507 |
| Chapter 36 | Explosives, pyrotechnic products, pyrophoric alloys, certain combustible preparations, and matches | 3601 to 3606 |
| Chapter 37 | Photographic or cinematographic goods | 3701 to 3707 |
| Chapter 38 | Miscellaneous chemical products | 3801 to 3824 |
| Section VII. Plastics, Rubber, and Articles Thereof | ||
| Chapter 39 | Plastics and plastic articles | 3901 to 3926 |
| Chapter 40 | Rubber and rubber articles | 4001 to 4017 |
| Section VIII. Raw Hides and Skins, Furskins and Articles Thereof, Leather, and Related Goods | ||
| Chapter 41 | Raw hides and skins (other than furskins) and leather | 4101 to 4114 |
| Chapter 42 | Articles made of leather, travel goods, handbags and similar containers, saddlery and harnesses, articles made of animal gut (other than silkworm gut) | 4201 to 4206 |
| Chapter 43 | Furskins and artificial fur and articles thereof | 4301 to 4304 |
| Section IX. Wood and Wooden Articles, Wood Charcoal, Cork and Articles of Cork, Basket Ware and Wickerwork, Manufacturers of Straw, Esparto or Other Plaiting Material | ||
| Chapter 44 | Wood and wooden articles, wood charcoal | 4401 to 4421 |
| Chapter 45 | Cork and articles of cork | 4501 to 4503 |
| Chapter 46 | Manufactures of straw, esparto or other plaiting materials, basket ware and wickerwork | 4601 to 4602 |
| Section X. Pulp of Wood or Other Fibrous Cellulosic Material, Recovered Paper or Paperboard (Waste and Scrap), Paper and Paperboard and Articles Thereof | ||
| Chapter 47 | Pulp of wood or other fibrous cellulosic material, recovered paper or paperboard (waste and scrap) | 4701 to 4823 |
| Chapter 48 | Paper and paperboard, articles made of paper pulp, or articles made of paper or paperboard. | 4801 to 4823 |
| Chapter 49 | Printed books, pictures, newspapers, and other products of the printing industry, typescripts, manuscripts and plans | 4901 to 4911 |
| Section XI. Textile and Textile Articles | ||
| Chapter 50 | Silk | 5001 to 5007 |
| Chapter 51 | Wool, fine or coarse animal hair, horse hair yarn and other woven fabrics | 5101 to 5113 |
| Chapter 52 | Cotton | 5201 to 5212 |
| Chapter 53 | Other vegetable textile fibres, paper yarn and woven fabrics made of paper yarn | 5301 to 5311 |
| Chapter 54 | Man-made filaments | 5401 to 5408 |
| Chapter 55 | Man-made staple fibres | 5501 to 5506 |
| Chapter 56 | Wadding, felt and nonwovens, twine, cordage, special yarns, ropes, and cables and articles thereof | 5601 to 5609 |
| Chapter 57 | Carpets and textile floor coverings | 5701 to 5705 |
| Chapter 58 | Special woven fabrics, lace tapestries, tufted textile fabrics, trimmings, and embroidery | 5801 to 5811 |
| Chapter 59 | Impregnated, covered, coated, or laminated textile fabrics, textile articles made for industrial use. | 5901 to 5911 |
| Chapter 60 | Knitted or crocheted fabrics | 6001 to 6006 |
| Chapter 61 | Articles of apparel and clothing accessories that are knitted or crocheted | 6101 to 6117 |
| Chapter 62 | Articles of apparel and clothing accessories that are not knitted or crocheted | 6201 to 6217 |
| Chapter 63 | Other made up textile articles, sets, worn clothing and textile articles, and rags | 6301 to 6310 |
| Section XII. Footwear, Headgear, Umbrellas, Walking Sticks and Seat Sticks, Whips, Riding Crops and Parts Thereof, Artificial Flowers, Articles of Human Hair, Prepared Feathers and Articles Made Thereof | ||
| Chapter 64 | Footwear, Gaiters, and the Like; Parts of Such Articles | 6401 to 6406 |
| Chapter 65 | Headgear and parts thereof | 6501 to 6507 |
| Chapter 66 | Umbrellas and sun umbrellas, walking sticks, seat sticks, riding crops and parts thereof, and whips | 6601 to 6603 |
| Chapter 67 | Prepared feathers and down and articles made thereof, artificial flowers, and articles made of human hair | 6701 to 6704 |
| Section XIII. Articles Made of Stone, Plaster, Asbestos, Cement, Mica, or Other Similar Materials, Glass and Glassware, Ceramic Products | ||
| Chapter 68 | Articles made of stone, plaster, cement, asbestos, mica or similar materials | 6801 to 6815 |
| Chapter 69 | Ceramic products | 6901 to 6914 |
| Chapter 70 | Glass and glassware | 7001 to 7020 |
| Section XIV. Natural or Cultured Pearls, Precious Metals Clad With Precious Metal and Articles Thereof, Precious or Semi-Precious Stones, Coins, Imitation Jewellery | ||
| Chapter 71 | Natural or cultured pearls, precious metals, metals that are clad with precious metal and articles thereof, precious or semi-precious stones, imitation jewellery, coins | 7101 to 7118 |
| Section XV. Base Metal and Articles Made of Base Metal | ||
| Chapter 72 | Iron and steel | 7201 to 7229 |
| Chapter 73 | Articles made of iron or steel | 7301 to 7326 |
| Chapter 74 | Copper and articles thereof | 7401 to 7413 |
| Chapter 75 | Nickel and articles thereof | 7501 to 7508 |
| Chapter 76 | Aluminium and articles thereof | 7601 to 7616 |
| Chapter 77 | (Reserved for possible future use) | - |
| Chapter 78 | Lead and articles thereof | 7801 to 7806 |
| Chapter 79 | Zinc and articles thereof | 7901 to 7907 |
| Chapter 80 | Tin and articles thereof | 8001 to 8007 |
| Chapter 81 | Other base metals, cermets, and articles thereof | 8101 to 8113 |
| Chapter 82 | Tools, implements, spoons and forks, cutlery, of base metal, and parts thereof | 8201 to 8215 |
| Chapter 83 | Miscellaneous articles made of base metal | 8301 to 8311 |
| Section XVI. Machinery and Mechanical Appliances, Electrical Equipment and Parts Thereof, Sound Reproducers and Recorders, Television Image and Sound Reproducers and Recorders, and Parts and Accessories of Such Articles | ||
| Chapter 84 | Nuclear reactors, machinery and mechanical appliances, boilers, and parts thereof | 8401 to 8487 |
| Chapter 85 | Electrical machinery and equipment and parts thereof, sound reproducers and recorders, television image and sound reproducers and recorders, and parts and accessories of such articles | 8501 to 8548 |
| Section XVII. Vehicles, Aircraft, Vessels, and Associated Transport Equipment | ||
| Chapter 86 | Tramway or railway locomotives, tramway or railway track fixtures and fittings and parts thereof, rolling stock and parts thereof, mechanical (including electro-mechanical) traffic signalling equipment of all kinds | 8601 to 8608 |
| Chapter 87 | Vehicles other than tramway or railway rolling stock, and parts and accessories thereof | 8701 to 8716 |
| Chapter 88 | Aircraft, spacecrafts, and parts thereof | 8801 to 8805 |
| Chapter 89 | Ships, boats and floating structures | 8901 to 8908 |
| Section XVIII. Optical, Photographic, Cinematographic, Checking, Measuring, Precision, Medical or Surgical Instruments and Apparatus, Musical Instruments, Clocks and Watches, Parts and Accessories Thereof | ||
| Chapter 90 | Optical, photographic, cinematographic, checking, measuring, precision, medical or surgical instruments and apparatus, parts and accessories thereof | 9001 to 9022 |
| Chapter 91 | Clocks and Watches and Parts Thereof | 9101 to 9114 |
| Chapter 92 | Musical Instruments; Parts and Accessories of Such Articles | 9201 to 9209 |
| Section XIX. Arms and Ammunition, Parts and Accessories Thereof | ||
| Chapter 93 | Arms and ammunition, parts and accessories thereof | 9301 to 9307 |
| Section XX. Miscellaneous Manufactured Articles | ||
| Chapter 94 | Furniture, mattresses, mattress supports, bedding, cushions and similar stuffed furnishing, lamps and lighting fittings, which are not elsewhere specified or included, illuminated signs and name-plates and the like, prefabricated buildings | 9401 to 9406 |
| Chapter 95 | Toys, games and sports requisites, parts and accessories thereof | 9501 to 9508 |
| Chapter 96 | Miscellaneous manufactured articles | 9601 to 9619 |
| Section XXI. Works of Art, Collectors’ Pieces and Antiques | ||
| Chapter 97 | Works of art, collectors' pieces and antiques | 9701 to 9706 |
| Chapter 98 | Project imports, laboratory chemicals, personal imports by air or post, passenger's baggage, ship stores | 9801 to 9806 |
| Chapter 99 | Services | - |
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