Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017 - 11/2017-State Tax (Rate) - S.O. 041 - Jharkhand SGST

NOTIFICATION 29 th June, 2017 NOTIFICATION No. 11 / 2017 State Tax (Rate) S.O. 41 Dated 29th June -- In exercise of the powers conferred by sub-section (1) of section 9 , subsection (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) , the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State Tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Constructio n services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 . 9 - (iii) construction services other than (i) and (ii) above. 9 - 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade. Explanation - This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission Services of electronic whole sale agents and brokers, Services of whole sale auctioning houses. 9 - 6 Heading 9962 Services in retail trade. Explanation - This service does not include sale or purchase of goods 9 - 7 Heading 9963 (Accommodati on, food and beverage services) (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 - (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation .- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 6 - (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 - (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 - (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 - (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation .- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 - (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 - (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 14 - (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 - 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation .- (a) contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) stage carriage has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 - (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 - 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 - (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 - 10 Heading 9966 (Rental services of transport vehicles) (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 - 11 Heading 9967 (Supporting services in transport) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Supporting services in transport other than (i) above. 9 - 12 Heading 9968 Postal and courier services. 9 - 13 Heading 9969 Electricity, gas, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) chit means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) foreman of a chit fund shall have the same meaning as is assigned to the expression foreman in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods - (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods - (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation .- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (v) Financial and related services other than (i), (ii), (iii), and (iv) above. 9 - 16 Heading 9972 Real estate services. 9 - 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation .- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicabl e on supply of like goods involving transfer of title in goods - 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal and accounting services. 9 - 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 - (ii) Other professional, technical and business services other than (i) above. 9 - 22 Heading 9984 Telecommunications, broadcasting and information supply services. 9 - 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation .- tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodatio n and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodatio n and transportation required for such a tour. (ii) Support services other than (i) Above 9 - 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation . Support services to agriculture, forestry, fishing, animal husbandry mean (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of preconditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil - (ii) Support services to mining, electricity, gas and water distribution. 9 - 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 - 26 Heading 9988 (Manufact uring services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . Explanation .- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 2.5 - (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 - 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Heading 9992 Education services. 9 - 31 Heading 9993 Human health and social care services. 9 - 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreationa l, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 - (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 - (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 - 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation . For the purposes of paragraph 2, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be. 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation .- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to Chapter , Section or Heading , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the annexed scheme of classification of services (Annexure). (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand, K.K. Khandelwal, Principal Secretary-cum-Commissioner Annexure: Scheme of Classification of Services S. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 99541 Construction services of buildings 5 9954 11 Construction services of single dwelling or multi dwelling or multi-storied residential buildings 6 9954 12 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like 7 9954 13 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 8 9954 14 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings 9 9954 15 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings 10 9954 16 Construction services of other buildings nowhere else classified 11 9954 19 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group 99542 General construction services of civil engineering works 13 9954 21 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 9954 22 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 9954 23 General construction services of longdistance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 9954 24 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 9954 25 General construction services of mines and industrial plants 18 9954 26 General Construction services of Power Plants and its related infrastructure 19 9954 27 General construction services of outdoor sport and recreation facilities 20 9954 28 General construction services of other civil engineering works nowhere else classified 21 9954 29 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 Site preparation services 23 9954 31 Demolition services 24 9954 32 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 9954 33 Excavating and earthmoving services 26 9954 34 Water well drilling services and septic system installation services 27 9954 35 Other site preparation services nowhere else classified 28 9954 39 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 29 Group 99544 Assembly and erection of prefabricated constructions 30 9954 41 Installation, assembly and erection services of prefabricated buildings 31 9954 42 Installation, assembly and erection services of other prefabricated structures and constructions 32 9954 43 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 9954 44 Other assembly and erection services nowhere else classified 34 9954 49 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 9954 51 Pile driving and foundation services 37 9954 52 Building framing and roof framing services 38 9954 53 Roofing and waterproofing services 39 9954 54 Concrete services 40 9954 55 Structural steel erection services 41 9954 56 Masonry services 42 9954 57 Scaffolding services 43 9954 58 Other special trade construction services nowhere else classified 44 9954 59 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45 Group 99546 Installation services 46 9954 61 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 9954 62 Water plumbing and drain laying services 48 9954 63 Heating, ventilation and air conditioning equipment installation services 49 9954 64 Gas fitting installation services 50 9954 65 Insulation services 51 9954 66 Lift and escalator installation services 52 9954 68 Other installation services nowhere else classified 53 9954 69 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above 54 Group 99547 Building completion and finishing services 55 9954 71 Glazing services 56 9954 72 Plastering services 57 9954 73 Painting services 58 9954 74 Floor and wall tiling services 59 9954 75 Other floor laying, wall covering and wall papering services 60 9954 76 Joinery and carpentry services 61 9954 77 Fencing and railing services 62 9954 78 Other building completion and finishing services nowhere else classified 63 9954 79 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Services in wholesale trade 66 Group 99611 67 9961 11 Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Services in retail trade 69 Group 99621 70 9962 11 Services provided for a fee or commission or on contract basis on retail trade 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accommodation services 73 9963 11 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 9963 12 Camp site services 75 9963 13 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 9963 21 Room or unit accommodation services for students in student residences 78 9963 22 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 9963 29 Other room or unit accommodation services nowhere else classified 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 9963 31 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 9963 32 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83 9963 33 Services provided in canteen and other similar establishments 84 9963 34 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 9963 35 Catering services in trains, flights and the like 86 9963 36 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 9963 37 Other contract food services 88 9963 39 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 9964 11 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 9964 12 Taxi services including radio taxi and other similar services 93 9964 13 Non-scheduled local bus and coach charter services 94 9964 14 Other land transportation services of passengers 95 9964 15 Local water transport services of passengers by ferries, cruises and the like 96 9964 16 Sightseeing transportation services by rail, land, water and air 97 9964 19 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 9964 21 Long-distance transport services of passengers through rail network by railways, metro and the like 100 9964 22 Long-distance transport services of passengers through road by bus, car, nonscheduled long distance bus and coach services, stage carriage and the like 101 9964 23 Taxi services including radio taxi and other similar services 102 9964 24 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like 103 9964 25 Domestic/ international scheduled air transport services of passengers 104 9964 26 Domestic/ international non-scheduled air transport services of passengers 105 9964 27 Space transport services of passengers 106 9964 29 Other long-distance transportation services of passengers nowhere else classified 107 Heading 9965 Goods Transport Services 108 Group 99651 Land transport services of Goods 109 9965 11 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 9965 12 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 9965 13 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 9965 19 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 9965 21 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 9965 22 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 9965 31 Air transport services of letters and parcels and other goods 118 9965 32 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 9966 01 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 9966 02 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 123 9966 03 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator 124 9966 09 Rental services of other transport vehicles nowhere else classified with or without operator 125 Heading 9967 Supporting services in transport 126 Group 99671 Cargo handling services 127 9967 11 Container handling services 128 9967 12 Customs house agent services 129 9967 13 Clearing and forwarding services 130 9967 19 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 9967 21 Refrigerated storage services 133 9967 22 Bulk liquid or gas storage services 134 9967 29 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 9967 31 Railway pushing or towing services 137 9967 39 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 9967 41 Bus station services 140 9967 42 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 9967 43 Parking lot services 142 9967 44 Towing services for commercial and private vehicles 143 9967 49 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 9967 51 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 9967 52 Pilotage and berthing services 147 9967 53 Vessel salvage and refloating services 148 9967 59 Other supporting services for water transport nowhere else classified 149 Group 99676 Supporting services for air or space transport 150 9967 61 Airport operation services (excluding cargo handling) 151 9967 62 Air traffic control services 152 9967 63 Other supporting services for air transport 153 9967 64 Supporting services for space transport 154 Group 99679 Other supporting transport services 155 9967 91 Goods transport agency services for road transport 156 9967 92 Goods transport agency services for other modes of transport 157 9967 93 Other goods transport services 158 9967 99 Other supporting transport services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 9968 11 Postal services including post office counter services, mail box rental services 162 9968 12 Courier services 163 9968 13 Local delivery services 164 9968 19 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 9969 11 Electricity transmission services 168 9969 12 Electricity distribution services 169 9969 13 Gas distribution services 170 Group 99692 Water distribution and other services 171 9969 21 Water distribution services 172 9969 22 Services involving distribution of steam, hot water and air conditioning supply and the like 173 9969 29 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 9971 11 Central banking services 178 9971 12 Deposit services 179 9971 13 Credit-granting services including stand-by commitment, guarantees and securities 180 9971 14 Financial leasing services 181 9971 19 Other financial services (except investment banking, insurance services and pension services) 182 Group 99712 Investment banking services 183 9971 20 Investment banking services 184 Group 99713 Insurance and pension services (excluding reinsurance services) 185 9971 31 pension services 186 9971 32 Life insurance services (excluding reinsurance services) 187 9971 33 Accident and health insurance services 188 9971 34 Motor vehicle insurance services 189 9971 35 Marine, aviation, and other transport insurance services 190 9971 36 Freight insurance services and travel insurance services 191 9971 37 Other property insurance services 192 9971 39 Other non-life insurance services (excluding reinsurance services) 193 Group 99714 Reinsurance services 194 9971 41 Life reinsurance services 195 9971 42 Accident and health reinsurance services 196 9971 43 Motor vehicle reinsurance services 197 9971 44 Marine, aviation and other transport reinsurance services 198 9971 45 Freight reinsurance services 199 9971 46 Other property reinsurance services 200 9971 49 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 9971 51 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 9971 52 Brokerage and related securities and commodities services including commodity exchange services 204 9971 53 Portfolio management services except pension funds 205 9971 54 Trust and custody services 206 9971 55 Services related to the administration of financial markets 207 9971 56 Financial consultancy services 208 9971 57 Foreign exchange services 209 9971 58 Financial transactions processing and clearing house services 210 9971 59 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 9971 61 Services auxiliary to insurance and pensions 213 9971 62 Insurance claims adjustment services 214 9971 63 Actuarial services 215 9971 64 Pension fund management services 216 9971 69 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 9971 71 Services of holding equity of subsidiary companies 219 9971 72 Services of holding securities and other assets of trusts and funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving owned or leased property 222 9972 11 Rental or leasing services involving own or leased residential property 223 9972 12 Rental or leasing services involving own or leased non-residential property 224 9972 13 Trade services of buildings 225 9972 14 Trade services of time-share properties 226 9972 15 Trade services of vacant and subdivided land 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 9972 21 Property management services on a fee or commission basis or on contract basis 229 9972 22 Building sales on a fee or commission basis or on contract basis 230 9972 23 Land sales on a fee or commission basis or on contract basis 231 9972 24 Real estate appraisal services on a fee or commission basis or on contract basis 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 234 9973 11 Leasing or rental services concerning transport equipments including containers, with or without operator 235 9973 12 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236 9973 13 Leasing or rental services concerning construction machinery and equipment with or without operator 237 9973 14 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 9973 15 Leasing or rental services concerning computers with or without operators 239 9973 16 Leasing or rental services concerning telecommunications equipment with or without operator 240 9973 19 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services concerning other goods 242 9973 21 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 9973 22 Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 244 9973 23 Leasing or rental services concerning furniture and other household appliances 245 9973 24 Leasing or rental services concerning pleasure and leisure equipment 246 9973 25 Leasing or rental services concerning household linen 247 9973 26 Leasing or rental services concerning textiles, clothing and footwear 248 9973 27 Leasing or rental services concerning do-ityourself machinery and equipment 249 9973 29 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 9973 31 Licensing services for the right to use computer software and databases 252 9973 32 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 9973 33 Licensing services for the right to reproduce original art works 254 9973 34 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 9973 35 Licensing services for the right to use research and development products 256 9973 36 Licensing services for the right to use trademarks and franchises 257 9973 37 Licensing services for the right to use minerals including its exploration and evaluation 258 9973 38 Licensing services for right to use other natural resources including telecommunication spectrum 259 9973 39 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 9981 11 Research and experimental development services in natural sciences 264 9981 12 Research and experimental development services in engineering and technology 265 9981 13 Research and experimental development services in medical sciences and pharmacy 266 9981 14 Research and experimental development services in agricultural sciences 267 Group 99812 Research and experimental development services in social sciences and humanities 268 9981 21 Research and experimental development services in social sciences 269 9981 22 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 9981 30 Interdisciplinary research and experimental development services 272 Group 99814 Research and development originals 273 9981 41 Research and development originals in pharmaceuticals 274 9981 42 Research and development originals in agriculture 275 9981 43 Research and development originals in biotechnology 276 9981 44 Research and development originals in computer related sciences 277 9981 45 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 9982 11 Legal advisory and representation services concerning criminal law 281 9982 12 Legal advisory and representation services concerning other fields of law 282 9982 13 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 9982 14 Legal documentation and certification services concerning other documents 284 9982 15 Arbitration and conciliation services 285 9982 16 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 9982 21 Financial auditing services 288 9982 22 Accounting and bookkeeping services 289 9982 23 Payroll services 290 9982 24 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 9982 31 Corporate tax consulting and preparation services 293 9982 32 Individual tax preparation and planning services 294 Group 99824 Insolvency and receivership services 295 9982 40 Insolvency and receivership services 296 Heading 9983 Other professional, technical and business services 297 Group 99831 Management consulting and management services; information technology services 298 9983 11 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 9983 12 Business consulting services including public relations services 300 9983 13 Information technology consulting and support services 301 9983 14 Information technology design and development services 302 9983 15 Hosting and information technology infrastructure provisioning services 303 9983 16 Information technology infrastructure and network management services 304 9983 19 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 9983 21 Architectural advisory services 307 9983 22 Architectural services for residential building projects 308 9983 23 Architectural services for non-residential building projects 309 9983 24 Historical restoration architectural services 310 9983 25 Urban planning services 311 9983 26 Rural land planning services 312 9983 27 Project site master planning services 313 9983 28 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 9983 31 Engineering advisory services 316 9983 32 Engineering services for building projects 317 9983 33 Engineering services for industrial and manufacturing projects 318 9983 34 Engineering services for transportation projects 319 9983 35 Engineering services for power projects 320 9983 36 Engineering services for telecommunications and broadcasting projects 321 9983 37 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 9983 38 Engineering services for other projects nowhere else classified 323 9983 39 Project management services for construction projects 324 Group 99834 Scientific and other technical services 325 9983 41 Geological and geophysical consulting services 326 9983 42 Subsurface surveying services 327 9983 43 Mineral exploration and evaluation 328 9983 44 Surface surveying and map-making services 329 9983 45 Weather forecasting and meteorological services 330 9983 46 Technical testing and analysis services 331 9983 47 Certification of ships, aircraft, dams, and the like 332 9983 48 Certification and authentication of works of art 333 9983 49 Other technical and scientific services nowhere else classified 334 Group 99835 Veterinary services 335 9983 51 Veterinary services for pet animals 336 9983 52 Veterinary services for livestock 337 9983 59 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 9983 61 Advertising Services 340 9983 62 Purchase or sale of advertising space or time, on commission 341 9983 63 Sale of advertising space in print media (except on commission) 342 9983 64 Sale of television and radio advertising time 343 9983 65 Sale of internet advertising space 344 9983 66 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 9983 71 Market research services 347 9983 72 Public opinion polling services 348 Group 99838 Photography and videography and their processing services 349 9983 81 Portrait photography services 350 9983 82 Advertising and related photography services 351 9983 83 Event photography and event videography services 352 9983 84 Specialty photography services 353 9983 85 Restoration and retouching services of photography 354 9983 86 Photographic and videographic processing services 355 9983 87 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, technical and business services 357 9983 91 Specialty design services including interior design, fashion design, industrial design and other specialty design services 358 9983 92 Design originals 359 9983 93 Scientific and technical consulting services 360 9983 94 Original compilations of facts or information 361 9983 95 Translation and interpretation services 362 9983 96 Trademarks and franchises 363 9983 97 Sponsorship services and brand promotion services 364 9983 99 Other professional, technical and business services nowhere else classified 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 9984 11 Carrier services 368 9984 12 Fixed telephony services 369 9984 13 Mobile telecommunications services 370 9984 14 Private network services 371 9984 15 Data transmission services 372 9984 19 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 9984 21 Internet backbone services 375 9984 22 Internet access services in wired and wireless mode 376 9984 23 Fax, telephony over the internet 377 9984 24 Audio conferencing and video conferencing over the internet 378 9984 29 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 9984 31 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 9984 32 On-line audio content 382 9984 33 On-line video content 383 9984 34 Software downloads 384 9984 39 Other on-line contents nowhere else classified 385 Group 99844 News agency services 386 9984 41 News agency services to newspapers and periodicals 387 9984 42 Services of independent journalists and press photographers 388 9984 43 News agency services to audiovisual media 389 Group 99845 Library and archive services 390 9984 51 Library services 391 9984 52 Operation services of public archives including digital archives 392 9984 53 Operation services of historical archives including digital archives 393 Group 99846 Broadcasting, programming and programme distribution services 394 9984 61 Radio broadcast originals 395 9984 62 Television broadcast originals 396 9984 63 Radio channel programmes 397 9984 64 Television channel programmes 398 9984 65 Broadcasting services 399 9984 66 Home programme distribution services 400 Heading 9985 Support services 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 9985 11 Executive or retained personnel search services 403 9985 12 Permanent placement services, other than executive search services 404 9985 13 Contract staffing services 405 9985 14 Temporary staffing services 406 9985 15 Long-term staffing (pay rolling) services 407 9985 16 Temporary staffing-to-permanent placement services 408 9985 17 Co-employment staffing services 409 9985 19 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security services 411 9985 21 Investigation services 412 9985 22 Security consulting services 413 9985 23 Security systems services 414 9985 24 Armoured car services 415 9985 25 Guard services 416 9985 26 Training of guard dogs 417 9985 27 Polygraph services 418 9985 28 Fingerprinting services 419 9985 29 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 9985 31 Disinfecting and exterminating services 422 9985 32 Window cleaning services 423 9985 33 General cleaning services 424 9985 34 Specialised cleaning services for reservoirs and tanks 425 9985 35 Sterilisation of objects or premises (operating rooms) 426 9985 36 Furnace and chimney cleaning services 427 9985 37 Exterior cleaning of buildings of all types 428 9985 38 Cleaning of transportation equipment 429 9985 39 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 9985 40 Packaging services of goods for others 432 9985 41 Parcel packing and gift wrapping 433 9985 42 Coin and currency packing services 434 9985 49 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 9985 51 Reservation services for transportation 437 9985 52 Reservation services for accommodation, cruises and package tours 438 9985 53 Reservation services for convention centres, congress centres and exhibition halls 439 9985 54 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 9985 55 Tour operator services 441 9985 56 Tourist guide services 442 9985 57 Tourism promotion and visitor information services 443 9985 59 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 9985 91 Credit reporting and rating services 446 9985 92 Collection agency services 447 9985 93 Telephone-based support services 448 9985 94 Combined office administrative services 449 9985 95 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 9985 96 Events, exhibitions, conventions and trade shows organisation and assistance services 451 9985 97 Landscape care and maintenance services 452 9985 98 Other information services nowhere else classified 453 9985 99 Other support services nowhere else classified 454 Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 456 9986 11 Support services to crop production 457 9986 12 Animal husbandry services 458 9986 13 Support services to hunting 459 9986 14 Support services to forestry and logging 460 9986 15 Support services to fishing 461 9986 19 Other support services to agriculture, hunting, forestry and fishing 462 Group 99862 Support services to mining 463 9986 21 Support services to oil and gas extraction 464 9986 22 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 9986 31 Support services to electricity transmission and distribution 467 9986 32 Support services to gas distribution 468 9986 33 Support services to water distribution 469 9986 34 Support services to distribution services of steam, hot water and air-conditioning supply 470 Heading 9987 Maintenance, repair and installation (except construction) services 471 Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 472 9987 11 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 9987 12 Maintenance and repair services of office and accounting machinery 474 9987 13 Maintenance and repair services of computers and peripheral equipment 475 9987 14 Maintenance and repair services of transport machinery and equipment 476 9987 15 Maintenance and repair services of electrical household appliances 477 9987 16 Maintenance and repair services of telecommunication equipments and apparatus 478 9987 17 Maintenance and repair services of commercial and industrial machinery 479 9987 18 Maintenance and repair services of elevators and escalators 480 9987 19 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 9987 21 Repair services of footwear and leather goods 483 9987 22 Repair services of watches, clocks and jewellery 484 9987 23 Repair services of garments and household textiles 485 9987 24 Repair services of furniture 486 9987 25 Repair services of bicycles 487 9987 26 Maintenance and repair services of musical instruments 488 9987 27 Repair services for photographic equipment and cameras 489 9987 29 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 9987 31 Installation services of fabricated metal products, except machinery and equipment 492 9987 32 Installation services of industrial, manufacturing and service industry machinery and equipment 493 9987 33 Installation services of office and accounting machinery and computers 494 9987 34 Installation services of radio, television and communications equipment and apparatus 495 9987 35 Installation services of professional medical machinery and equipment, and precision and optical instruments 496 9987 36 Installation services of electrical machinery and apparatus nowhere else classified 497 9987 39 Installation services of other goods nowhere else classified 498 Heading 9988 Manufacturing services on physical inputs (goods) owned by others 499 Group 99881 Food, beverage and tobacco manufacturing services 500 9988 11 Meat processing services 501 9988 12 Fish processing services 502 9988 13 Fruit and vegetables processing services 503 9988 14 Vegetable and animal oil and fat manufacturing services 504 9988 15 Dairy product manufacturing services 505 9988 16 Other food product manufacturing services 506 9988 17 Prepared animal feeds manufacturing services 507 9988 18 Beverage manufacturing services 508 9988 19 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 9988 21 Textile manufacturing services 511 9988 22 Wearing apparel manufacturing services 512 9988 23 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 9988 31 Wood and wood product manufacturing services 515 9988 32 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 9988 41 Coke and refined petroleum product manufacturing services 518 9988 42 Chemical product manufacturing services 519 9988 43 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 9988 51 Rubber and plastic product manufacturing services 522 9988 52 Plastic product manufacturing services 523 9988 53 Other non-metallic mineral product manufacturing services 524 Group 99886 Basic metal manufacturing services 525 9988 60 Basic metal manufacturing services 526 Group 99887 Fabricated metal product, machinery and equipment manufacturing services 527 9988 71 Structural metal product, tank, reservoir and steam generator manufacturing services 528 9988 72 Weapon and ammunition manufacturing services 529 9988 73 Other fabricated metal product manufacturing and metal treatment services 530 9988 74 Computer, electronic and optical product manufacturing services 531 9988 75 Electrical equipment manufacturing services 532 9988 76 General-purpose machinery manufacturing services nowhere else classified 533 9988 77 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 9988 81 Motor vehicle and trailer manufacturing services 536 9988 82 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 9988 91 Furniture manufacturing services 539 9988 92 Jewellery manufacturing services 540 9988 93 Imitation jewellery manufacturing services 541 9988 94 Musical instrument manufacturing services 542 9988 95 Sports goods manufacturing services 543 9988 96 Game and toy manufacturing services 544 9988 97 Medical and dental instrument and supply manufacturing services 545 9988 98 Other manufacturing services nowhere else classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 9989 11 Publishing, on a fee or contract basis 549 9989 12 Printing and reproduction services of recorded media, on a fee or contract basis 550 Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 551 9989 20 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 552 Group 99893 Casting, forging, stamping and similar metal manufacturing services 553 9989 31 Iron and steel casting services 554 9989 32 Non-ferrous metal casting services 555 9989 33 Metal forging, pressing, stamping, roll forming and powder metallurgy services 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 9989 41 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 9989 42 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 559 Section 9 Community, social and personal services and other miscellaneous services 560 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services 561 Group 99911 Administrative services of the government 562 9991 11 Overall Government public services 563 9991 12 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 9991 13 Public administrative services related to the more efficient operation of business 565 9991 19 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 9991 21 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 9991 22 Services related to foreign economic aid 569 9991 23 Services related to foreign military aid 570 9991 24 Military defence services 571 9991 25 Civil defence services 572 9991 26 Police and fire protection services 573 9991 27 Public administrative services related to law courts 574 9991 28 Administrative services related to the detention or rehabilitation of criminals 575 9991 29 Public administrative services related to other public order and safety affairs nowhere else classified 576 Group 99913 Administrative services related to compulsory social security schemes 577 9991 31 Administrative services related to sickness, maternity or temporary disablement benefit schemes 578 9991 32 Administrative services related to government employee pension schemes; oldage disability or survivors' benefit schemes, other than for government employees 579 9991 33 Administrative services related to unemployment compensation benefit schemes 580 9991 34 Administrative services related to family and child allowance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 9992 10 Pre-primary education services 584 Group 99922 Primary education services 585 9992 20 Primary education services 586 Group 99923 Secondary Education Services 587 9992 31 Secondary education services, general 588 9992 32 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 9992 41 Higher education services, general 591 9992 42 Higher education services, technical 592 9992 43 Higher education services, vocational 593 9992 49 Other higher education services 594 Group 99925 Specialised education services 595 9992 59 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 9992 91 Cultural education services 598 9992 92 Sports and recreation education services 599 9992 93 Commercial training and coaching services 600 9992 94 Other education and training services nowhere else classified 601 9992 95 services involving conduct of examination for admission to educational institutions 602 9992 99 Other educational support services 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 9993 11 Inpatient services 606 9993 12 Medical and dental services 607 9993 13 Childbirth and related services 608 9993 14 Nursing and physiotherapeutic services 609 9993 15 Ambulance services 610 9993 16 Medical laboratory and diagnostic-imaging services 611 9993 17 Blood, sperm and organ bank services 612 9993 19 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 Residential care services for the elderly and disabled 614 9993 21 Residential health-care services other than by hospitals 615 9993 22 Residential care services for the elderly and persons with disabilities 616 Group 99933 Other social services with accommodation 617 9993 31 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 618 9993 32 Other social services with accommodation for children 619 9993 33 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 9993 34 Other social services with accommodation for adults 621 Group 99934 Social services without accommodation for the elderly and disabled 622 9993 41 Vocational rehabilitation services 623 9993 49 Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 Other social services without accommodation 625 9993 51 Child day-care services 626 9993 52 Guidance and counseling services nowhere else classified related to children 627 9993 53 Welfare services without accommodation 628 9993 59 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 9994 11 Sewerage and sewage treatment services 632 9994 12 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 9994 21 Collection services of hazardous waste 635 9994 22 Collection services of non-hazardous recyclable materials 636 9994 23 General waste collection services, residential 637 9994 24 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 9994 31 Waste preparation, consolidation and storage services 640 9994 32 Hazardous waste treatment and disposal services 641 9994 33 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 9994 41 Site remediation and clean-up services 644 9994 42 Containment, control and monitoring services and other site remediation services 645 9994 43 Building remediation services 646 9994 49 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 9994 51 Sweeping and snow removal services 649 9994 59 Other sanitation services nowhere else classified 650 Group 99949 Others 651 9994 90 Other environmental protection services nowhere else classified 652 Heading 9995 Services of membership organisations 653 Group 99951 Services furnished by business, employers and professional organisations Services 654 9995 11 Services furnished by business and employers organisations 655 9995 12 Services furnished by professional organisations 656 Group 99952 Services furnished by trade unions 657 9995 20 Services furnished by trade unions 658 Group 99959 Services furnished by other membership organisations 659 9995 91 Religious services 660 9995 92 Services furnished by political organisations 661 9995 93 Services furnished by human rights organisations 662 9995 94 Cultural and recreational associations 66 3 9995 95 Services furnished by environmental advocacy groups 664 9995 96 Services provided by youth associations 665 9995 97 Other civic and social organisations 666 9995 98 Home owners associations 667 9995 99 Services provided by other membership organisations nowhere else classified 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 9996 11 Sound recording services 671 9996 12 Motion picture, videotape, television and radio programme production services 672 9996 13 Audiovisual post-production services 673 9996 14 Motion picture, videotape and television programme distribution services 674 9996 15 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 9996 21 Performing arts event promotion and organisation services 677 9996 22 Performing arts event production and presentation services 678 9996 23 Performing arts facility operation services 679 9996 29 Other performing arts and live entertainment services nowhere else classified 680 Group 99963 Services of performing and other artists 681 9996 31 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 9996 32 Services of authors, composers, sculptors and other artists, except performing artists 683 9996 33 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 9996 41 Museum and preservation services of historical sites and buildings 686 9996 42 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 9996 51 Sports and recreational sports event promotion and organisation services 689 9996 52 Sports and recreational sports facility operation services 690 9996 59 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 9996 61 Services of athletes 693 9996 62 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 9996 91 Amusement park and similar attraction services 696 9996 92 Gambling and betting services including similar online services 697 9996 93 Coin-operated amusement machine services 698 9996 94 Lottery services 699 9996 99 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 9997 11 Coin-operated laundry services 703 9997 12 Dry-cleaning services (including fur product cleaning services) 704 9997 13 Other textile cleaning services 705 9997 14 Pressing services 706 9997 15 Dyeing and colouring services 707 9997 19 Other washing, cleaning and dyeing services nowhere else classified 708 Group 99972 Beauty and physical well-being services 709 9997 21 Hairdressing and barbers services 710 9997 22 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 711 9997 23 Physical well-being services including health club and fitness centre 712 9997 29 Other beauty treatment services nowhere else classified 713 Group 99973 Funeral, cremation and undertaking services 714 9997 31 Cemeteries and cremation services 715 9997 32 Undertaking services 716 Group 99979 Other miscellaneous services 717 9997 91 Services involving commercial use or exploitation of any event 718 9997 92 Agreeing to do an act 719 9997 93 Agreeing to refrain from doing an act 720 9997 94 Agreeing to tolerate an act 721 9997 95 Conduct of religious ceremonies or rituals by persons 722 9997 99 Other services nowhere else classified 723 Heading 9998 Domestic services 724 Group 99980 Domestic services 725 9998 00 Domestic services both part time and full time 726 Heading 9999 Services provided by extraterritorial organisations and bodies 727 Group 99990 Services provided by extraterritorial organisations and bodies 728 9999 00 Services provided by extraterritorial organisations and bodies