Research and experimental development services in natural sciences and engineering - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural sciences 264 998112 Research and experimental development services in engineering and technology 265 998113 Research and experimental development services in medical sciences and pharmacy 266 998114 Research and experimental development services in agricultural sciences Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99811 - Research and experimental development services in natural sciences and engineering 998111 - Research and experimental development services in natural sciences This service code includes basic and applied research services in natural sciences, experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without any particular application of use in view and experimental development services involving systematic work, drawing on knowledge gained from research and practical experience, that is directed i. to producing new materials, products, and devices; to installing new processes, systems and services; or ii. to improving substantially those already produced or installed in physical sciences related to heat, light, electromagnetism, astronomy, etc; iii. in chemistry and biology related to catalyses, fermentation, physiology and biology of animals and plants, micro-organisms, etc; iv. in biotechnology related to knowledge requiring one or more of the techniques: DNA/RNA like genomics, pharmacogenomics, gene probes, genetic engineering, DNA/RNA equencing / synthesis / amplification, gene expression profiling, and the use of antisense technology; proteins and other molecules like sequencing/synthesis/engineering of proteins and peptides (including large molecule hormones); proteomics, protein isolation and purification, signaling, identification of cell receptors; v. cell and tissue culture and engineering like cell/tissue culture, tissue engineering (including disuse scaffolds and biomedical engineering), cellular fusion, vaccine/immune stimulants, embryo manipulation process biotechnology techniques like bioreactor fermentation, bioprocessing, bioleaching, biopulping, biosulphurization, bioremediation, biofiltration, and phytoremediation; vi. gene and RNA vectors likegene therapy, viral vectors; vii. bioinformatics; nanobiotechnology 998112 - Research and experimental development services in engineering and technology This service code includes basic and applied research services and experimental development services related to science and technology for casting, metal, machinery, electricity, communications, vessels, aircraft, civil engineering, construction, information, etc. 998113 - Research and experimental development services in medical sciences and pharmacy This service code includes basic and applied research services and experimental development services related to treatment of diseases, preventive hygiene, pharmacy, etc. 998114 - Research and experimental development services in agricultural sciences This service code includes basic and applied research services and experimental development services related to agricultural techniques, fruit culture, forestry, stock breeding, fisheries, etc.