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Home News Goods and Services Tax - GST Month 5 2017 2017 (5) This

Classification Scheme for Services under GST

20-5-2017
  • Contents

 

PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES

Heading & Group

Service Code (Tariff)

Service Description

Section 5 : Construction Services

   

Heading No.9954

 

Construction services

Group 99541

 

Construction services of buildings

 

995411

Construction services of single dwelling or multi dewlling or multi-storied residential buildings

 

995412

Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc

 

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

 

995414

Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.

 

995415

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings

 

995416

Construction Services of other buildings n.e.c

 

995419

Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.

     

Group 99542

 

General construction services of civil engineering works

 

995421

General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels

 

995422

General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

 

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.

 

995424

General construction services of local water & sewage pipelines, electricity and communication cables & related works

 

995425

General construction services of mines and industrial plants

 

995426

General Construction services of Power Plants and its related infrastructure

 

995427

General construction services of outdoor sport and recreation facilities

 

995428

General construction services of other civil engineering works n.e.c.

 

995429

Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.

     

Group 99543

 

Site preparation services

 

995431

Demolition services

 

995432

Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

 

995433

Excavating and earthmoving services

 

995434

Water well drilling services and septic system installation services

 

995435

Other site preparation services n.e.c

 

995439

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

     

Group 99544

 

Assembly and erection of prefabricated constructions

 

995441

Installation, assembly and erection services of prefabricated buildings

 

995442

Installation, assembly and erection services of other prefabricated structures and constructions

 

995443

Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)

 

995444

Other assembly and erection services n.e.c.

 

995449

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

     

Group 99545

 

Special trade construction services

 

995451

Pile driving and foundation services

 

995452

Building framing & Roof Framing services

 

995453

Roofing and waterproofing services

 

995454

Concrete services

 

995455

Structural steel erection services

 

995456

Masonry services

 

995457

Scaffolding services

 

995458

Other special trade construction services n.e.c.

 

995459

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

     

Group 99546

 

Installation services

 

995461

Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.

 

995462

Water plumbing and drain laying services

 

995463

Heating, ventilation and air conditioning equipment installation services

 

995464

Gas fitting installation services

 

995465

Insulation services

 

995466

Lift and escalator installation services

 

995468

Other installation services n.e.c.

 

995469

Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

     

Group 99547

 

Building completion and finishing services

 

995471

Glazing services

 

995472

Plastering services

 

995473

Painting services

 

995474

Floor and wall tiling services

 

995475

Other floor laying, wall covering and wall papering services

 

995476

Joinery and carpentry services

 

995477

Fencing and railing services

 

995478

Other building completion and finishing services n.e.c.

 

995479

Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

     

Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services

     

Heading No. 9961

 

Services in wholesale trade

Group 99611

   
 

996111

Services provided for a fee/commission or contract basis on wholesale trade

     

Heading No. 9962

 

Services in retail trade

Group 99621

   
 

996211

Services provided for a fee/commission or contract basis on retail trade

     

Heading No. 9963

 

Accommodation, Food and beverage services

Group 99631

 

Accommodation services

 

996311

Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc

 

996312

Camp site services

 

996313

Recreational and vacation camp services

     
     

Group 99632

 

Other accommodation services

 

996321

Room or unit accommodation services for students in student residences

 

996322

Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

 

996329

Other room or unit accommodation services n.e.c.

     

Group 99633

 

Food, edible preparations, alchoholic & non-alchocholic beverages serving services

 

996331

Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

 

996332

Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.

 

996333

Services provided in Canteen and other similar establishments

 

996334

Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

 

996335

Catering services in trains, flights etc.

 

996336

Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

 

996337

Other contract food services

 

996339

Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.

     

Heading No. 9964

 

Passenger transport services

Group 99641

 

Local transport and sightseeing transportation services of passengers

 

996411

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

 

996412

Taxi services including radio taxi & other similar services;

 

996413

Non-scheduled local bus and coach charter services

 

996414

Other land transportation services of passengers.

 

996415

Local water transport services of passengers by ferries, cruises etc

 

996416

Sightseeing transportation services by rail, land, water & air

 

996419

Other local transportation services of passengers n.e.c.

     

Group 99642

 

Long-distance transport services of passengers

 

996421

Long-distance transport services of passengers through Rail network by Railways, Metro etc

 

996422

Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

 

996423

Taxi services including radio taxi & other similar services

 

996424

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

 

996425

Domestic/International Scheduled Air transport services of passengers

 

996426

Domestic/international non-scheduled air transport services of Passengers

 

996427

Space transport services of passengers

 

996429

Other long-distance transportation services of passengers n.e.c.

     

Heading No. 9965

 

Goods Transport Services

Group 99651

 

Land transport services of Goods

 

996511

Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.

 

996512

Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

 

996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

 

996519

Other land transport services of goods n.e.c.

     

Group 99652

 

Water transport services of goods

 

996521

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

 

996522

Inland water transport services of goods by refrigerator vessels, tankers and other vessels.

     

Group 99653

 

Air and space transport services of goods

 

996531

Air transport services of letters & parcels and other goods

 

996532

Space transport services of freight

     

Heading No. 9966

 

Rental services of transport vehicles with or without operators

Group 99660

 

Rental services of transport vehicles with or without operators

 

996601

Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator

 

996602

Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

 

996603

Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator

 

996609

Rental services of other transport vehicles n.e.c. with or without operator

     

Heading No.9967

 

Supporting services in transport

Group 99671

 

Cargo handling services

 

996711

Container handling services

 

996712

Customs House Agent services

 

996713

Clearing and forwarding services

 

996719

Other cargo and baggage handling services

     

Group 99672

 

Storage and warehousing services

 

996721

Refrigerated storage services

 

996722

Bulk liquid or gas storage services

 

996729

Other storage and warehousing services

     

Group 99673

 

Supporting services for railway transport

 

996731

Railway pushing or towing services

 

996739

Other supporting services for railway transport n.e.c.

     

Group 99674

 

Supporting services for road transport

 

996741

Bus station services

 

996742

Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.

 

996743

Parking lot services

 

996744

Towing services for commercial and private vehicles

 

996749

Other supporting services for road transport n.e.c.

     

Group 99675

 

Supporting services for water transport (coastal, transoceanic and inland waterways)

 

996751

Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc

 

996752

Pilotage and berthing services

 

996753

Vessel salvage and refloating services

 

996759

Other supporting services for water transport n.e.c.

     

Group 99676

 

Supporting services for air or space transport

 

996761

Airport operation services (excl. cargo handling)

 

996762

Air traffic control services

 

996763

Other supporting services for air transport

 

996764

Supporting services for space transport

     

Group 99679

 

Other supporting transport services

 

996791

Goods transport agency services for road transport

 

996792

Goods transport agency services for other modes of transport

 

996793

Other goods transport services

 

996799

Other supporting transport services n.e.c

     

Heading No. 9968

 

Postal and courier services

Group 99681

 

Postal and courier services

 

996811

Postal services including post office counter services, mail box rental services.

 

996812

Courier services

 

996813

Local delivery services

 

996819

Other Delivery Services n.e.c

     

Heading No. 9969

 

Electricity, gas, water and other distribution services

Group 99691

 

Electricity and gas distribution services

 

996911

Electricity transmission services

 

996912

Electricity distribution services

 

996913

Gas distribution services

     

Group 99692

 

Water distribution and other services

 

996921

Water distribution services

 

996922

Services involving distribution of steam, hot water and air conditioning supply etc.

 

996929

Other similar services.

     

Section 7: Financial and related services; real estate services; and rental and leasing services

     

Heading No. 9971

 

Financial and related services

Group 99711

 

Financial services (except investment banking, insurance services and pension services)

 

997111

Central banking services

 

997112

Deposit services

 

997113

Credit-granting services including stand-by commitment, guarantees & securities

 

997114

Financial leasing services

 

997119

Other financial services (except investment banking, insurance services and pension services)

     

Group 99712

 

Investment banking services

 

997120

Investment banking services

     

Group 99713

 

Insurance and pension services (excluding reinsurance services)

 

997131

pension services

 

997132

Life insurance services  (excluding reinsurance services)

 

997133

Accident and health insurance services

 

997134

Motor vehicle insurance services

 

997135

Marine, aviation, and other transport insurance services

 

997136

Freight insurance services & Travel insurance services

 

997137

Other property insurance services

 

997139

Other non-life insurance services (excluding reinsurance services)

     

Group 99714

 

Reinsurance services

 

997141

Life reinsurance services

 

997142

Accident and health reinsurance services

 

997143

Motor vehicle reinsurance services

 

997144

Marine, aviation and other transport reinsurance ser

 

997145

services

 

997146

Freight reinsurance services

 

997147

Other property reinsurance services

 

997149

Other non-life reinsurance services

     

Group 99715

 

Services auxiliary to financial services (other than to insurance and pensions)

 

997151

Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services

 

997152

Brokerage and related securities and commodities services including commodity exchange services

 

997153

Portfolio management services except pension funds

 

997154

Trust and custody services

 

997155

Services related to the administration of financial markets

 

997156

Financial consultancy services

 

997157

Foreign exchange services

 

997158

Financial transactions processing and clearing house services

 

997159

Other services auxiliary to financial services

     

Group 99716

 

Services auxillary to insurance and pensions

 

997161

Insurance brokerage and agency services

 

997162

Insurance claims adjustment services

 

997163

Actuarial services

 

997164

Pension fund management services

 

997169

Other services auxiliary to insurance and pensions

     

Group 99717

 

Services of holding financial assets

 

997171

Services of holding equity of subsidiary companies

 

997172

Services of holding securities and other assets of trusts and funds and similar financial entities

     

Heading No.9972

 

Real estate services

Group 99721

 

Real estate services involving owned or leased property

 

997211

Rental or leasing services involving own or leased residential property

 

997212

Rental or leasing services involving own or leased non-residential property

 

997213

Trade services of buildings

 

997214

Trade services of time-share properties

 

997215

Trade services of vacant and subdivided land

     

Group 99722

 

Real estate services on a fee/commission basis or contract basis

 

997221

Property management services on a fee/commission basis or contract basis

 

997222

Building sales on a fee/commission basis or contract basis

 

997223

Land sales on a fee/commission basis or contract basis

 

997224

Real estate appraisal services on a fee/commission basis or contract basis

     

Heading no.9973

 

Leasing or rental services with or without operator

Group 99731

 

Leasing or rental services concerning machinery and equipment with or without operator

 

997311

Leasing or rental services concerning transport equipments including containers, with or without operator

 

997312

Leasing or rental services concerning agricultural machinery and equipment with or without operator

 

997313

Leasing or rental services concerning construction machinery and equipment with or without operator

 

997314

Leasing or rental services concerning office machinery and equipment (except computers) with or without operator

 

997315

Leasing or rental services concerning computers with or without operators

 

997316

Leasing or rental services concerning telecommunications equipment with or without operator

 

997319

Leasing or rental services concerning other machinery and equipments with or without operator

     

Group 99732

 

Leasing or rental services concerning other goods

 

997321

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )

 

997322

Leasing or rental services concerning video tapes and disks (Home entertainment equipment )

 

997323

Leasing or rental services concerning furniture and other household appliances

 

997324

Leasing or rental services concerning pleasure and leisure equipment.

 

997325

Leasing or rental services concerning household linen.

 

997326

Leasing or rental services concerning textiles, clothing and footwear.

 

997327

Leasing or rental services concerning do-it-yourself machinery and equipment

 

997329

Leasing or rental services concerning other goods

     

Group 99733

 

Licensing services for the right to use intellectual property and similar products

 

997331

Licensing services for the right to use computer software and databases.

 

997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.

 

997333

Licensing services for the right to reproduce original art works

 

997334

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.

 

997335

Licensing services for the right to use R&D products

 

997336

Licensing services for the right to use trademarks and franchises

 

997337

Licensing services for the right to use minerals including its exploration and evaluation

 

997338

Licensing services for right to use other natural resources including telecommunication spectrum

 

997339

Licensing services for the right to use other intellectual property products and other rescources n.e.c

     

Section 8 : Business and Production Services

     

Heading no. 9981

 

Research and development services

Group 99811

 

Research and experimental development services in natural sciences and engineering.

 

998111

Research and experimental development services in natural sciences

 

998112

Research and experimental development services in engineering and technology

 

998113

Research and experimental development services in medical sciences and pharmacy.

 

998114

Research and experimental development services in agricultural sciences.

     

Group 99812

 

Research and experimental development services in social sciences and humanities.

 

998121

Research and experimental development services in social sciences.

 

998122

Research and experimental development services in humanities

     

Group 99813

 

Interdisciplinary research services.

 

998130

Interdisciplinary research and experimental development services.

     

Group 99814

 

Research and development originals

 

998141

Research and development originals in pharmaceuticals

 

998142

Research and development originals in agriculture

 

998143

Research and development originals in biotechnology

 

998144

Research and development originals in computer related sciences

 

998145

Research and development originals in other fields n.e.c.

     

Heading no. 9982

 

Legal and accounting services

Group 99821

 

Legal services

 

998211

Legal advisory and representation services concerning criminal law.

 

998212

Legal advisory and representation services concerning other fields of law.

 

998213

Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.

 

998214

Legal documentation and certification services concerning other documents.

 

998215

Arbitration and conciliation services

 

998216

Other legal services n.e.c.

     

Group 99822

 

Accounting, auditing and bookkeeping services

 

998221

Financial auditing services

 

998222

Accounting and bookkeeping services

 

998223

Payroll services

 

998224

Other similar services n.e.c

     

Group 99823

 

Tax consultancy and preparation services

 

998231

Corporate tax consulting and preparation services

 

998232

Individual tax preparation and planning services

     

Group 99824

 

Insolvency and receivership services

 

998240

Insolvency and receivership services

     

Heading no. 9983

 

Other professional, technical and business services

Group 99831

 

Management consulting and management services; information technology services.

 

998311

Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.

 

998312

Business consulting services including pubic relations services

 

998313

Information technology (IT) consulting and support services

 

998314

Information technology (IT) design and development services

 

998315

Hosting and information technology (IT) infrastructure provisioning services

 

998316

IT infrastructure and network management services

 

998319

Other information technology services n.e.c

     

Group 99832

 

Architectural services, urban and land planning and landscape architectural services

 

998321

Architectural advisory services

 

998322

Architectural services for residential building projects

 

998323

Architectural services for non-residential building projects

 

998324

Historical restoration architectural services

 

998325

Urban planning services

 

998326

Rural land planning services

 

998327

Project site master planning services

 

998328

Landscape architectural services and advisory services

     

Group 99833

 

Engineering services

 

998331

Engineering advisory services

 

998332

Engineering services for building projects

 

998333

Engineering services for industrial and manufacturing projects

 

998334

Engineering services for transportation projects

 

998335

Engineering services for power projects

 

998336

Engineering services for telecommunications and broadcasting projects

 

998337

Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.

 

998338

Engineering services for other projects n.e.c.

 

998339

Project management services for construction projects

     

Group 99834

 

Scientific and other technical services

 

998341

Geological and geophysical consulting services

 

998342

Subsurface surveying services

 

998343

Mineral exploration and evaluation

 

998344

Surface surveying and map-making services

 

998345

Weather forecasting and meteorological services

 

998346

Technical testing and analysis services

 

998347

Certification of ships, aircraft, dams, etc.

 

998348

Certification and authentication of works of art

 

998349

Other technical and scientific services n.e.c.

     

Group 99835

 

Veterinary services

 

998351

Veterinary services for pet animals

 

998352

Veterinary services for livestock

 

998359

Other veterinary services n.e.c.

     

Group 99836

 

Advertising services and provision of advertising space or time.

 

998361

Advertising Services

 

998362

Purchase or sale of advertising space or time, on commission

 

998363

Sale of advertising space in print media (except on commission)

 

998364

Sale of TV and radio advertising time

 

998365

Sale of Internet advertising space

 

998366

Sale of other advertising space or time (except on commission)

     

Group 99837

 

Market research and public opinion polling services

 

998371

Market research services

 

998372

Public opinion polling services

     

Group 99838

 

Photography & Videography and their processing services

 

998381

Portrait photography services

 

998382

Advertising and related photography services

 

998383

Event photography and event videography services

 

998384

Specialty photography services

 

998385

Restoration and retouching services of photography

 

998386

Photographic & videographic processing services

 

998387

Other Photography & Videography and their processing services n.e.c.

     

Group 99839

 

Other professional, technical and business services.

 

998391

Specialty design services including interior design, fashion design, industrial design and other specialty design services

 

998392

Design originals

 

998393

Scientific and technical consulting services

 

998394

Original compilations of facts/information

 

998395

Translation and interpretation services

 

998396

Trademarks and franchises

 

998397

Sponsorship Services & Brand Promotion Services

 

998399

Other professional, technical and business services n.e.c.

     

Heading no. 9984

 

Telecommunications, broadcasting and information supply services

Group 99841

 

Telephony and other telecommunications services

 

998411

Carrier services

 

998412

Fixed telephony services

 

998413

Mobile telecommunications services

 

998414

Private network services

 

998415

Data transmission services

 

998419

Other telecommunications services including Fax services, Telex services n.e.c.

     

Group 99842

 

Internet telecommunications services

 

998421

Internet backbone services

 

998422

Internet access services in wired and wireless mode.

 

998423

Fax, telephony over the Internet

 

998424

Audio conferencing and video conferencing over the Internet

 

998429

Other Internet telecommunications services n.e.c.

     

Group 99843

 

On-line content services

 

998431

On-line text based information such as online books, newpapers, periodicals, directories etc

 

998432

On-line audio content

 

998433

On-line video content

 

998434

Software downloads

 

998439

Other on-line contents n.e.c.

     

Group 99844

 

News agency services

 

998441

News agency services to newspapers and periodicals

 

998442

Services of independent journalists and press photographers

 

998443

News agency services to audiovisual media

     

Group 99845

 

Library and archive services

 

998451

Library services

 

998452

Operation services of public archives including digital archives

 

998453

Operation services of historical archives including digital archives

     

Group 99846

 

Broadcasting, programming and programme distribution services

 

998461

Radio broadcast originals

 

998462

Television broadcast originals

 

998463

Radio channel programmes

 

998464

Television channel programmes

 

998465

Broadcasting services

 

998466

Home programme distribution services

     

Heading no. 9985

 

Support services

Group 99851

 

Employment services including personnel search/referral service & labour supply service

 

998511

Executive/retained personnel search services

 

998512

Permanent placement services, other than executive search services

 

998513

Contract staffing services

 

998514

Temporary staffing services

 

998515

Long-term staffing (pay rolling) services

 

998516

Temporary staffing-to-permanent placement services

 

998517

Co-employment staffing services

 

998519

Other employment & labour supply services n.e.c

     

Group 99852

 

Investigation and security services

 

998521

Investigation services

 

998522

Security consulting services

 

998523

Security systems services

 

998524

Armoured car services

 

998525

Guard services

 

998526

Training of guard dogs

 

998527

Polygraph services

 

998528

Fingerprinting services

 

998529

Other security services n.e.c.

     

Group 99853

 

Cleaning services

 

998531

Disinfecting and exterminating services

 

998532

Window cleaning services

 

998533

General cleaning services

 

998534

Specialized cleaning services for reservoirs and tanks

 

998535

Sterilization of objects or premises (operating rooms)

 

998536

Furnace and chimney cleaning services

 

998537

Exterior cleaning of buildings of all types

 

998538

Cleaning of transportation equipment

 

998539

Other cleaning services n.e.c.

     

Group 99854

 

Packaging services

 

998540

Packaging services of goods for others

 

998541

Parcel packing and gift wrapping

 

998542

Coin and currency packing services

 

998549

Other packaging services n.e.c

     

Group 99855

 

Travel arrangement, tour operator and related services

 

998551

Reservation services for transportation

 

998552

Reservation services for accommodation, cruises and package tours

 

998553

Reservation services for convention centres, congress centres and exhibition halls

 

998554

Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services

 

998555

Tour operator services

 

998556

Tourist guide services

 

998557

Tourism promotion and visitor information services

 

998559

Other travel arrangement and related services n.e.c

     

Group 99859

 

Other support services

 

998591

Credit reporting & rating services

 

998592

Collection agency services

 

998593

Telephone-based support services

 

998594

Combined office administrative services

 

998595

Specialized office support services such as duplicating services, mailing services, document preparation etc

 

998596

Events, Exhibitions, Conventions and trade shows organisation and assistance services

 

998597

Landscape care and maintenance services

 

998598

Other information services n.e.c.

 

998599

Other support services n.e.c.

     

Heading no.9986

 

Support services to agriculture, hunting, forestry, fishing, mining and utilities.

Group 99861

 

Support services to agriculture, hunting, forestry and fishing

 

998611

Support services to crop production

 

998612

Animal husbandry services

 

998613

Support services to hunting

 

998614

Support services to forestry and logging

 

998615

Support services to fishing

 

998619

Other support services to agriculture, hunting, forestry and fishing

     

Group 99862

 

Support services to mining

 

998621

Support services to oil and gas extraction

 

998622

Support services to other mining n.e.c.

     

Group 99863

 

Support services to electricity, gas and water distribution

 

998631

Support services to electricity transmission and distribution

 

998632

Support services to gas distribution

 

998633

Support services to water distribution

 

998634

Support services to Distribution services of steam, hot water and air-conditioning supply

     

Heading no. 9987

 

Maintenance, repair and installation (except construction) services

Group 99871

 

Maintenance and repair services of fabricated metal products, machinery and equipment

 

998711

Maintenance and repair services of fabricated metal products, except machinery and equipment.

 

998712

Maintenance and repair services of office and accounting machinery

 

998713

Maintenance and repair services of computers and peripheral equipment

 

998714

Maintenance and repair services of transport machinery and equipment

 

998715

Maintenance and repair services of electrical household appliances

 

998716

Maintenance and repair services of telecommunication equipments and apparatus

 

998717

Maintenance and repair services of commercial and industrial machinery.

 

998718

Maintenance and repair services of elevators and escalators

 

998719

Maintenance and repair services of other machinery and equipments

     

Group 99872

 

Repair services of other goods

 

998721

Repair services of footwear and leather goods

 

998722

Repair services of watches, clocks and jewellery

 

998723

Repair services of garments and household textiles

 

998724

Repair services of furniture

 

998725

Repair services of bicycles

 

998726

Maintenance and repair services of musical instruments

 

998727

Repair services for photographic equipment and cameras

 

998729

Maintenance and repair services of other goods n.e.c.

     

Group 99873

 

Installation services (other than construction)

 

998731

Installation services of fabricated metal products, except machinery and equipment.

 

998732

Installation services of industrial, manufacturing and service industry machinery and equipment.

 

998733

Installation services of office and accounting machinery and computers

 

998734

Installation services of radio, television and communications equipment and apparatus.

 

998735

Installation services of professional medical machinery and equipment, and precision and optical instruments.

 

998736

Installation services of electrical machinery and apparatus n.e.c.

 

998739

Installation services of other goods n.e.c.

     

Heading no. 9988

 

Manufacturing services on physical inputs (goods) owned by others

Group 99881

 

Food, beverage and tobacco manufacturing services

 

998811

Meat processing services

 

998812

Fish processing services

 

998813

Fruit and vegetables processing services

 

998814

Vegetable and animal oil and fat manufacturing services

 

998815

Dairy product manufacturing services

 

998816

Other food product manufacturing services

 

998817

Prepared animal feeds manufacturing services

 

998818

Beverage manufacturing services

 

998819

Tobacco manufacturing services n.e.c.

     

Group 99882

 

Textile, wearing apparel and leather manufacturing services

 

998821

Textile manufacturing services

 

998822

Wearing apparel manufacturing services

 

998823

Leather and leather product manufacturing services

     

Group 99883

 

Wood and paper manufacturing services

 

998831

Wood and wood product manufacturing services

 

998832

Paper and paper product manufacturing services

     

Group 99884

 

Petroleum, chemical and pharmaceutical product manufacturing services

 

998841

Coke and refined petroleum product manufacturing services

 

998842

Chemical product manufacturing services

 

998843

Pharmaceutical product manufacturing services

     
     

Group 99885

 

Rubber, plastic and other non-metallic mineral product manufacturing service

 

998851

Rubber and plastic product manufacturing services

 

998852

Plastic product manufacturing services

 

998853

Other non-metallic mineral product manufacturing services

     

Group 99886

 

Basic metal manufacturing services

 

998860

Basic metal manufacturing services

     

Group 99887

 

Fabricated metal product, machinery and equipment manufacturing services

 

998871

Structural metal product, tank, reservoir and steam generator manufacturing services

 

998872

Weapon and ammunition manufacturing services

 

998873

Other fabricated metal product manufacturing and metal treatment services

 

998874

Computer, electronic and optical product manufacturing services

 

998875

Electrical equipment manufacturing services

 

998876

General-purpose machinery manufacturing services n.e.c.

 

998877

Special-purpose machinery manufacturing services

     

Group 99888

 

Transport equipment manufacturing services

 

998881

Motor vehicle and trailer manufacturing services

 

998882

Other transport equipment manufacturing services

     

Group 99889

 

Other manufacturing services

 

998891

Furniture manufacturing services

 

998892

Jewellery manufacturing services

 

998893

Imitation jewellery manufacturing services

 

998894

Musical instrument manufacturing services

 

998895

Sports goods manufacturing services

 

998896

Game and toy manufacturing services

 

998897

Medical and dental instrument and supply manufacturing services

 

998898

Other manufacturing services n.e.c.

     

Heading no. 9989

 

Other manufacturing services; publishing, printing and reproduction services; materials recovery services

Group 99891

 

Publishing, printing and reproduction services

 

998911

Publishing, on a fee or contract basis

 

998912

Printing and reproduction services of recorded media, on a fee or contract basis

     

Group 99892

 

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

 

998920

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

     

Group 99893

 

Casting, forging, stamping and similar metal manufacturing services

 

998931

Iron and steel casting services

 

998932

Non-ferrous metal casting services

 

998933

Metal forging, pressing, stamping, roll forming and powder metallurgy services

     

Group 99894

 

Materials recovery (recycling) services, on a fee or contract basis

 

998941

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

 

998942

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

     

Section 9 : Community, Social & Personal Services and other miscellaneous services

     

Heading No. 9991

 

Public administration and other services provided to the community as a whole; compulsory social security services

     

Group 99911

 

Administrative services of the government

 

999111

Overall Government public services

 

999112

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

 

999113

Public administrative services related to the more efficient operation of business.

 

999119

Other administrative services of the government n.e.c.

     

Group 99912

 

Public administrative services provided to the community as a whole

 

999121

Public administrative services related to external affairs, diplomatic and consular services abroad.

 

999122

Services related to foreign economic aid

 

999123

Services related to foreign military aid

 

999124

Military defence services

 

999125

Civil defence services

 

999126

Police and fire protection services

 

999127

Public administrative services related to law courts

 

999128

Administrative services related to the detention or rehabilitation of criminals.

 

999129

Public administrative services related to other public order and safety affairs n.e.c.

     

Group 99913

 

Administrative services related to compulsory social security schemes.

 

999131

Administrative services related to sickness, maternity or temporary disablement benefit schemes.

 

999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

 

999133

Administrative services related to unemployment compensation benefit schemes

 

999134

Administrative services related to family and child allowance programmes

     

Heading no. 9992

 

Education services

Group 99921

 

Pre-primary education services

 

999210

Pre-primary education services

     

Group 99922

 

Primary education services

 

999220

Primary education services

     

Group 99923

 

Secondary Education Services

 

999231

Secondary education services, general

 

999232

Secondary education services, technical and vocational.

     

Group 99924

 

Higher education services

 

999241

Higher education services, general

 

999242

Higher education services, technical

 

999243

Higher education services, vocational

 

999249

Other higher education services

     

Group 99925

 

Specialised education services

 

999259

Specialised education services

     

Group 99929

 

Other education & training services and educational support services

 

999291

Cultural education services

 

999292

Sports and recreation education services

 

999293

Commercial training and coaching services

 

999294

Other education and training services n.e.c.

 

999295

services involving conduct of examination for admission to educational institutions

 

999299

Other Educational support services

     

Heading no. 9993

 

Human health and social care services

Group 99931

 

Human health services

 

999311

Inpatient services

 

999312

Medical and dental services

 

999313

Childbirth and related services

 

999314

Nursing and Physiotherapeutic services

 

999315

Ambulance services

 

999316

Medical Laboratory and Diagnostic-imaging services

 

999317

Blood, sperm and organ bank services

 

999319

Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.

     

Group 99932

 

Residential care services for the elderly and disabled

 

999321

Residential health-care services other than by hospitals

 

999322

Residential care services for the elderly and persons with disabilities

     

Group 99933

 

Other social services with accommodation

 

999331

Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse

 

999332

Other social services with accommodation for children

 

999333

Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse

 

999334

Other social services with accommodation for adults

     

Group 99934

 

Social services without accommodation for the elderly and disabled

 

999341

Vocational rehabilitation services

 

999349

Other social services without accommodation for the elderly and disabled n.e.c.

     

Group 99935

 

Other social services without accommodation

 

999351

Child day-care services

 

999352

Guidance and counseling services n.e.c. related to children

 

999353

Welfare services without accommodation

 

999359

Other social services without accommodation n.e.c.

     

Heading no.9994

 

Sewage and waste collection, treatment and disposal and other environmental protection services

     

Group 99941

 

Sewerage, sewage treatment and septic tank cleaning services

 

999411

Sewerage and sewage treatment services

 

999412

Septic tank emptying and cleaning services

     

Group 99942

 

Waste collection services

 

999421

Collection services of hazardous waste

 

999422

Collection services of non-hazardous recyclable materials

 

999423

General waste collection services, residential

 

999424

General waste collection services, other n.e.c.

     

Group 99943

 

Waste treatment and disposal services

 

999431

Waste preparation, consolidation and storage services

 

999432

Hazardous waste treatment and disposal services

 

999433

Non-hazardous waste treatment and disposal services

     

Group 99944

 

Remediation services

 

999441

Site remediation and clean-up services

 

999442

Containment, control and monitoring services and other site remediation services

 

999443

Building remediation services

 

999449

Other remediation services n.e.c.

     

Group 99945

 

Sanitation and similar services

 

999451

Sweeping and snow removal services

 

999459

Other sanitation services n.e.c.

     

Group 99949

 

Others

 

999490

Other environmental protection services n.e.c.

     

Heading no.9995

 

Services of membership organizations

Group 99951

 

Services furnished by business, employers and professional organizations Services

 

999511

Services furnished by business and employers organizations

 

999512

Services furnished by professional organizations

     

Group 99952

 

Services furnished by trade unions

 

999520

Services furnished by trade unions

     

Group 99959

 

Services furnished by other membership organizations

 

999591

Religious services

 

999592

Services furnished by political organizations

 

999593

Services furnished by human rights organizations

 

999594

Cultural and recreational associations

 

999595

Services furnished by environmental advocacy groups

 

999596

Services provided by youth associations

 

999597

Other civic and social organizations

 

999598

Home owners associations

 

999599

Services provided by other membership organizations n.e.c.

     

Heading No.9996

 

Recreational, cultural and sporting services

Group 99961

 

Audiovisual and related services

 

999611

Sound recording services

 

999612

Motion picture, videotape, television and radio programme production services

 

999613

Audiovisual post-production services

 

999614

Motion picture, videotape and television programme distribution services

 

999615

Motion picture projection services

     

Group 99962

 

Performing arts and other live entertainment event presentation and promotion services

 

999621

Performing arts event promotion and organization services

 

999622

Performing arts event production and presentation services

 

999623

Performing arts facility operation services

 

999629

Other performing arts and live entertainment services n.e.c.

     

Group 99963

 

Services of performing and other artists

 

999631

Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

 

999632

Services of authors, composers, sculptors and other artists, except performing artists

 

999633

Original works of authors, composers and other artists except performing artists, painters and sculptors

     

Group 99964

 

Museum and preservation services

 

999641

Museum and preservation services of historical sites and buildings

 

999642

Botanical, zoological and nature reserve services

     

Group 99965

 

Sports and recreational sports services

 

999651

Sports and recreational sports event promotion and organization services

 

999652

Sports and recreational sports facility operation services

 

999659

Other sports and recreational sports services n.e.c.

     

Group 99966

 

Services of athletes and related support services

 

999661

Services of athletes

 

999662

Support services related to sports and recreation

     

Group 99969

 

Other amusement and recreational services

 

999691

Amusement park and similar attraction services

 

999692

Gambling and betting services including similar online services

 

999693

Coin-operated amusement machine services

 

999694

Lottery services

 

999699

Other recreation and amusement services n.e.c.

     

Heading No.9997

 

Other services

Group 99971

 

Washing, cleaning and dyeing services

 

999711

Coin-operated laundry services

 

999712

Dry-cleaning services (including fur product cleaning services)

 

999713

Other textile cleaning services

 

999714

Pressing services

 

999715

Dyeing and colouring services

 

999719

Other washing, cleaning and dyeing services n.e.c

     

Group 99972

 

Beauty and physical well-being services

 

999721

Hairdressing and barbers services

 

999722

Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

 

999723

Physical well-being services including health club & fitness centre

 

999729

Other beauty treatment services n.e.c.

     

Group 99973

 

Funeral, cremation and undertaking services

 

999731

Cemeteries and cremation services

 

999732

Undertaking services

     

Group 99979

 

Other miscellaneous services

 

999791

Services involving commercial use or exploitation of any event

 

999792

Agreeing to do an act

 

999793

Agreeing to refrain from doing an act

 

999794

Agreeing to tolerate an act

 

999795

Conduct of religious ceremonies/rituals by persons

 

999799

Other services n.e.c.

     

Heading No. 9998

 

Domestic services

Group 99980

 

Domestic services

 

999800

Domestic services both part time & full time

     

Heading No. 9999

 

Services provided by extraterritorial organizations and bodies.

Group 99990

 

Services provided by extraterritorial organizations and bodies.

 

999900

Services provided by extraterritorial organizations and bodies

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