Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017. - G.O. (P) No. 72/2017/TAXES - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 72/2017/TAXES 30th June, 2017 Dated, Thiruvananthapuram,16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 370/2017.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) , the Government of Kerala, 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.) Conditions (1) (2) (3) (4) (5) 1. Chapter 99 All Services 2. Section 5 Construction Services 3. Heading 9954 (Construction 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 (Accommodation, 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. 9 .. 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. (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. 14 .. 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. (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. 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)] 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). (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 utilized 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 instalments 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 . 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)] 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 under taken 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 recognizable 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 recognizably systematic series, not open to use by passengers. (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicable 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 accommodation 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 accommodation 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. Nil .. (ii) Services by way of pre-conditioning, 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 (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 [Manufacturing 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 (51 of 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 (Recreational, 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, racecourse, ballet, any sporting event such as Indian Premier League and the like. 14 .. (iv) Services provided by a race club by way of totalizator 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. Annexure: Scheme of Classification of Services Sr. 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 995411 Construction services of single dwelling or multi dwelling or multi-storied residential buildings 6 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like 7 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 8 995414 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 995415 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 995416 Construction services of other buildings nowhere else classified 11 995419 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 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 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 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction services of outdoor sport and recreation facilities 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 Site preparation services 23 995431 Demolition services 24 995432 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 995433 Excavating and earthmoving services 26 995434 Water well drilling services and septic system installation Services 27 995435 Other site preparation services nowhere else classified 28 995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 29 Group 99544 Assembly and erection of prefabricated constructions 30 995441 Installation, assembly and erection services of prefabricated buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 995444 Other assembly and erection services nowhere else classified 34 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 Other special trade construction services nowhere else classified 44 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 Water plumbing and drain laying services 48 995463 Heating, ventilation and air conditioning equipment installation services 49 995464 Gas fitting installation services 50 995465 Insulation services 51 995466 Lift and escalator installation services 52 995468 Other installation services nowhere else classified 53 995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above 54 Group 99547 Building completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 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 996111 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 996211 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 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodation services for students in student residences 78 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 996329 Other room or unit accommodation services nowhere else classified 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83 996333 Services provided in canteen and other similar establishments 84 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 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 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of passengers through rail network by railways, metro and the like 100 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 101 996423 Taxi services including radio taxi and other similar services 102 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like 103 996425 Domestic/international scheduled air transport services of passengers 104 996426 Domestic/international non-scheduled air transport services of passengers 105 996427 Space transport services of passengers 106 996429 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 996511 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 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 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 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 123 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator 124 996609 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 996711 Container handling services 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996719 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloating services 148 996759 Other supporting services for water transport nowhere else classified 149 Group 99676 Supporting services for air or space transport 150 996761 Airport operation services (excluding cargo handling) 151 996762 Air traffic control services 152 996763 Other supporting services for air transport 153 996764 Supporting services for space transport 154 Group 99679 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 996792 Goods transport agency services for other modes of transport 157 996793 Other goods transport services 158 996799 Other supporting transport services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 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 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 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 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-granting services including stand-by commitment, guarantees and securities 180 997114 Financial leasing services 181 997119 Other financial services (except investment banking, insurance services and pension services) 182 Group 99712 Investment banking services 183 997120 Investment banking services 184 Group 99713 Insurance and pension services (excluding reinsurance services) 185 997131 pension services 186 997132 Life insurance services (excluding reinsurance services) 187 997133 Accident and health insurance services 188 997134 Motor vehicle insurance services 189 997135 Marine, aviation, and other transport insurance services 190 997136 Freight insurance services and travel insurance services 191 997137 Other property insurance services 192 997139 Other non-life insurance services (excluding reinsurance services) 193 Group 99714 Reinsurance services 194 997141 Life reinsurance services 195 997142 Accident and health reinsurance services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 Financial consultancy services 208 997157 Foreign exchange services 209 997158 Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 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 997211 Rental or leasing services involving own or leased residential property 223 997212 Rental or leasing services involving own or leased non-residential property 224 997213 Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and sub-divided land 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 997221 Property management services on a fee or commission basis or on contract basis 229 997222 Building sales on a fee or commission basis or on contract basis 230 997223 Land sales on a fee or commission basis or on contract basis 231 997224 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 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 235 997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236 997313 Leasing or rental services concerning construction machinery and equipment with or without operator 237 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 997315 Leasing or rental services concerning computers with or without operators 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment) 244 997323 Leasing or rental services concerning furniture and other household appliances 245 997324 Leasing or rental services concerning pleasure and leisure equipment 246 997325 Leasing or rental services concerning household linen 247 997326 Leasing or rental services concerning textiles, clothing and footwear 248 997327 Leasing or rental services concerning do-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 Licensing services for the right to use computer software and databases 252 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original art works 254 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 997335 Licensing services for the right to use research and development products 256 997336 Licensing services for the right to use trademarks and franchises 257 997337 Licensing services for the right to use minerals including its exploration and evaluation 258 997338 Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 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 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 267 Group 99812 Research and experimental development services in social sciences and humanities 268 998121 Research and experimental development services in social sciences 269 998122 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 998130 Interdisciplinary research and experimental development services 272 Group 99814 Research and development originals 273 998141 Research and development originals in pharmaceuticals 274 998142 Research and development originals in agriculture 275 998143 Research and development originals in biotechnology 276 998144 Research and development originals in computer related sciences 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concerning other fields of law 282 998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 998214 Legal documentation and certification services concerning other documents 284 998215 Arbitration and conciliation services 285 998216 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 998221 Financial auditing services 288 998222 Accounting and bookkeeping services 289 998223 Payroll services 290 998224 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and preparation services 293 998232 Individual tax preparation and planning services 294 Group 99824 Insolvency and receivership services 295 998240 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 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 998312 Business consulting services including public relations services 300 998313 Information technology consulting and support services 301 998314 Information technology design and development services 302 998315 Hosting and information technology infrastructure provisioning services 303 998316 Information technology infrastructure and network management services 304 998319 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 998338 Engineering services for other projects nowhere else classified 323 998339 Project management services for construction projects 324 Group 99834 Scientific and other technical services 325 998341 Geological and geophysical consulting services 326 998342 Subsurface surveying services 327 998343 Mineral exploration and evaluation 328 998344 Surface surveying and map-making services 329 998345 Weather forecasting and meteorological services 330 998346 Technical testing and analysis services 331 998347 Certification of ships, aircraft, dams, and the like 332 998348 Certification and authentication of works of art 333 998349 Other technical and scientific services nowhere else classified 334 Group 99835 Veterinary services 335 998351 Veterinary services for pet animals 336 998352 Veterinary services for livestock 337 998359 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of internet advertising space 344 998366 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 998371 Market research services 347 998372 Public opinion polling services 348 Group 99838 Photography and videography and their processing services 349 998381 Portrait photography services 350 998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 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 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 998419 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-line contents nowhere else classified 385 Group 99844 News agency services 386 998441 News agency services to newspapers and periodicals 387 998442 Services of independent journalists and press photographers 388 998443 News agency services to audiovisual media 389 Group 99845 Library and archive services 390 998451 Library services 391 998452 Operation services of public archives including digital archives 392 998453 Operation services of historical archives including digital archives 393 Group 99846 Broadcasting, programming and programme distribution services 394 998461 Radio broadcast originals 395 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 Broadcasting services 399 998466 Home programme distribution services 400 Heading 9985 Support services 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel search services 403 998512 Permanent placement services, other than executive search services 404 998513 Contract staffing services 405 998514 Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security services 411 998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 Polygraph services 418 998528 Fingerprinting services 419 998529 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 998531 Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 998555 Tour operator services 441 998556 Tourist guide services 442 998557 Tourism promotion and visitor information services 443 998559 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 998591 Credit reporting and rating services 446 998592 Collection agency services 447 998593 Telephone-based support services 448 998594 Combined office administrative services 449 998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 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 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing 462 Group 99862 Support services to mining 463 998621 Support services to oil and gas extraction 464 998622 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribution 467 998632 Support services to gas distribution 468 998633 Support services to water distribution 469 998634 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 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 998712 Maintenance and repair services of office and accounting machinery 474 998713 Maintenance and repair services of computers and peripheral equipment 475 998714 Maintenance and repair services of transport machinery and equipment 476 998715 Maintenance and repair services of electrical household appliances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment 492 998732 Installation services of industrial, manufacturing and service industry machinery and equipment 493 998733 Installation services of office and accounting machinery and Computers 494 998734 Installation services of radio, television and communications equipment and apparatus 495 998735 Installation services of professional medical machinery and equipment, and precision and optical instruments 496 998736 Installation services of electrical machinery and apparatus nowhere else classified 497 998739 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 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 Vegetable and animal oil and fat manufacturing services 504 998815 Dairy product manufacturing services 505 998816 Other food product manufacturing services 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 998821 Textile manufacturing services 511 998822 Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 998841 Coke and refined petroleum product manufacturing services 518 998842 Chemical product manufacturing services 519 998843 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 Plastic product manufacturing services 523 998853 Other non-metallic mineral product manufacturing services 524 Group 99886 Basic metal manufacturing services 525 998860 Basic metal manufacturing services 526 Group 99887 Fabricated metal product, machinery and equipment manufacturing services 527 998871 Structural metal product, tank, reservoir and steam generator manufacturing services 528 998872 Weapon and ammunition manufacturing services 529 998873 Other fabricated metal product manufacturing and metal treatment services 530 998874 Computer, electronic and optical product manufacturing services 531 998875 Electrical equipment manufacturing services 532 998876 General-purpose machinery manufacturing services nowhere else classified 533 998877 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 Medical and dental instrument and supply manufacturing services 545 998898 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 998911 Publishing, on a fee or contract basis 549 998912 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 998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 552 Group 99893 Casting, forging, stamping and similar metal manufacturing services 553 998931 Iron and steel casting services 554 998932 Non-ferrous metal casting services 555 998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 998942 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 999111 Overall Government public services 563 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 999113 Public administrative services related to the more efficient operation of business 565 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 999122 Services related to foreign economic aid 569 999123 Services related to foreign military aid 570 999124 Military defence services 571 999125 Civil defence services 572 999126 Police and fire protection services 573 999127 Public administrative services related to law courts 574 999128 Administrative services related to the detention or rehabilitation of criminals 575 999129 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 999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes 578 999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees 579 999133 Administrative services related to unemployment compensation benefit schemes 580 999134 Administrative services related to family and child allowance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 999210 Pre-primary education services 584 Group 99922 Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services, general 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 Specialised education services 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services involving conduct of examination for admission to educational institutions 602 999299 Other educational support services 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 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 999321 Residential health-care services other than by hospitals 615 999322 Residential care services for the elderly and persons with disabilities 616 Group 99933 Other social services with accommodation 617 999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 618 999332 Other social services with accommodation for children 619 999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 999334 Other social services with accommodation for adults 621 Group 99934 Social services without accommodation for the elderly and disabled 622 999341 Vocational rehabilitation services 623 999349 Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 Other social services without accommodation 625 999351 Child day-care services 626 999352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 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 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediation and clean-up services 644 999442 Containment, control and monitoring services and other site remediation services 645 999443 Building remediation services 646 999449 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 999451 Sweeping and snow removal services 649 999459 Other sanitation services nowhere else classified 650 Group 99949 Others 651 999490 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 999511 Services furnished by business and employers organisations 655 999512 Services furnished by professional organisations 656 Group 99952 Services furnished by trade unions 657 999520 Services furnished by trade unions 658 Group 99959 Services furnished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 Services provided by youth associations 665 999597 Other civic and social organisations 666 999598 Home owners associations 667 999599 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 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television programme distribution services 674 999615 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 999621 Performing arts event promotion and organisation services 677 999622 Performing arts event production and presentation services 678 999623 Performing arts facility operation services 679 999629 Other performing arts and live entertainment services nowhere else classified 680 Group 99963 Services of performing and other artists 681 999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 999641 Museum and preservation services of historical sites and buildings 686 999642 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation Services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 Other washing, cleaning and dyeing services nowhere else classified 708 Group 99972 Beauty and physical well-being services 709 999721 Hairdressing and barbers services 710 999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 711 999723 Physical well-being services including health club and fitness centre 712 999729 Other beauty treatment services nowhere else classified 713 Group 99973 Funeral, cremation and undertaking services 714 999731 Cemeteries and cremation services 715 999732 Undertaking services 716 Group 99979 Other miscellaneous services 717 999791 Services involving commercial use or exploitation of any event 718 999792 Agreeing to do an act 719 999793 Agreeing to refrain from doing an act 720 999794 Agreeing to tolerate an act 721 999795 Conduct of religious ceremonies or rituals by persons 722 999799 Other services nowhere else classified 723 Heading 9998 Domestic services 724 Group 99980 Domestic services 725 999800 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 999900 Services provided by extraterritorial organisations and bodies By order of the Governor, MINHAJ ALAM, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala has decided to notify the State tax, rates, conditions and classifications of the intra-State supply of services. The notification is intended to achieve the above object.