Other professional, technical and business services - 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) 356 Group 99839 Other professional, technical and business services 357 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 358 998392 Design originals 359 998393 Scientific and technical consulting services 360 998394 Original compilations of facts or information 361 998395 Translation and interpretation services 362 998396 Trademarks and franchises 363 998397 Sponsorship services and brand promotion services 364 998399 Other professional, technical and business services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99839 - Other professional, technical and business services 998391 - Specialty design services including interior design, fashion design, industrial design and other specialty design services This service code includes i. planning and designing of interior spaces to meet the physical, aesthetic and functional needs of people; drawing up of designs for interior decorating; interior decorating, including dressing of windows and stalls; ii. design services for industrial products, i.e. creating and developing designs and specifications that optimize the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in production, distribution, use and maintenance; iii. creating designs and preparing patterns for a variety of products by harmonizing aesthetic considerations with technical and other requirements, such as furniture designs, aesthetic design for various other customer products, package design services, production of three-dimensional models, graphic design services, including graphic design for advertising purposes This service code does not include: - design as integral component of a full advertising service, cf. 998361 - engineering services for the design of industrial products, cf. 998333 - interior architectural services, i.e. involving fundamental alteration of rooms in addition to consideration of colour, material or functionality, cf. 998322, 998323, 998324 998392 - Design originals This service code includes original design concepts, produced on own account, industrial product designs; aesthetic designs; graphic designs Note: This intellectual property product is typically produced with the intent to sell or license the information to others. 998393 - Scientific and technical consulting services n.e.c. This service code includes i. environmental assessments, i.e. objective studies undertaken for any one or more of the following purposes: identify whether or not environmental contamination exists at a particular site, and if so determined, the source, nature, and extent of the contamination; assess the risk to public safety and health from environmental contamination associated with a project that is proposed or in place; ii. evaluate the impact on the ecology or economy of environmental changes resulting from human or natural activities; iii. environmental audits, i.e. independent assessment of the current status of a party s compliance with applicable environmental requirements or of a party s environmental compliance policies, practices and controls; iv. site remediation planning services, i.e. preparation of plans for the abatement of environmental contamination, usually at a specific site, that incorporate such technical or other requirements as may be prescribed by law or regulation; v. evaluation of environmental studies, i.e. provision of analysis that explains the strengths or weaknesses of an environmental study and provides the basis for alternative judgments. The evaluation of environmental studies may also include an analysis of future responses to environmental regulators; natural resource management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for ecologically sustainable development and use of: land; forests; bodies of water; gas, oil, and mineral deposits; wildlife populations and other natural resources; vi. waste management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for the minimization, transport, handling, disposal and/or recycling of waste; vii. environmental policy development consulting, i.e. advising public or private institutions on the design, development and implementation of environmental statutes, regulations, standards, or practices; viii. other environmental consulting services n.e.c.; ix. scientific consulting services from mathematicians, statisticians, etc.; 998394 - Original compilations of facts/information This service code includes original compilations of facts or information (i.e. databases) organized for retrieval and consultation, including mailing lists. Note: These compilations are protectable in their presentation, but not their content. This service code does not include - mailing list compilation services, cf. 998595 998395 - Translation and interpretation services This service code includes services generally related to the translation of texts from one language to another, resulting in a written document; interpretation services are generally concerned with stating orally in one language what has been stated orally in another language 998396 - Trademarks and franchises This service code includes original trademarks and franchises, i.e. the legally registered ownership of a certain brand name. Note: These products are produced on own account with the intent of deriving benefits from allowing others to use these trademarks or franchises. This service code does not include: - licensing services for the right to use trademarks and franchises, cf. 997336 - research and development work leading to a product or concept that is being trademarked, cf. 9981 - advisory services for the organization of marketing channels (including franchises), cf. 998311 - management services for rights to trademarks and franchises, cf. 998599 998399 - Other professional, technical and business services, n.e.c. This service code includes drafting services (detailed layouts, drawings, plans and illustrations of buildings, structures, systems or components from engineering and architectural specifications, done by architectural draftsmen or engineering technicians); compilation services of facts and information (i.e. databases), n.e.c.