Sac code for gardening services

998597: Landscape Care and Maintenance Services

This service code includes planting, care and maintenance services of parks and gardens for private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, façade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling.

Further, you may also refer these explanatory notes...

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Explanatory_notes.pdf;jsessionid=267C04E7C0E6FB57281EAEB018424244

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