NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24], DATED 29-6-2017 : Assam GST

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(Last Updated On: April 27, 2018)

SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017

NOTIFIED STATE TAX RATES FOR INTRA-STATE SUPPLY OF SERVICES

NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24]DATED 29-6-2017

AS AMENDED BY NOTIFICATION NO. 20/2017-STATE TAX(RATE)[NO. FTX.56/2017/91], DATED 11-9-2017

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 Assam Goods and Services Tax Act, 2017 (Assam Act No-XXVIH of 2017), the Governor of Assam, 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 HeadingDescription of ServiceRate (percent.)Condition
(1)(2)(3)(4)(5)
1Chapter 99All Services
2Section 5Construction Services
3Heading 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 of Assam Goods and Services Tax Act, 2017.9
1 [ (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,—

(a)a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(b)canal, dam or other irrigation works;
(c)pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal

(iv) Composite supply of works contract as defined in of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,—

(a)a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b)a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasYojana;
(c)a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awaas Yojana, only for existing slum dwellers;
(d)a civil structure or any other original works pertaining to the “Beneficiary led individual house construction/enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awaas Yojana;
(e)a pollution control or effluent treatment plant, except located as a part of a factory; or
(f)a structure meant for funeral, burial or cremation of deceased.
6
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,—

(a)railways, excluding monorail and metro;
(b)a single residential unit otherwise than as a part of a residential complex;
(c)low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d)low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under—
(1)the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awaas Yojana;
(2)any housing scheme of a State Government;
(e)post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f)mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
6
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.9 ]
4Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
5Heading 9961Services 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
6Heading 9962Services in retail trade.

Explanation- This service does not include sale or purchase of goods

9
7Heading 9963

(Accommodation, food and beverage services)

(i) Supply, by way of or as part of any service or in any order manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption,6
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

6
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.9
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.9
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.9
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

9
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or order valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.9
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent,

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

14
(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.9
8Heading 9964(Passenger transport services)(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.2.5Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying State tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by-

(a)air conditioned contract carriage other than motorcab;
(b)air conditioned stage carriage;
(c)radio taxi.

Explanation.-

(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;

(c) “radio taxi” means a taxi including a radio cab. by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).

2.5Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.2.5Provided 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.2.5Provided 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
2 [ (vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient,2.5Provided 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)].

or
6 ]
(vii) Passenger Transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.9
9Heading 9965 (Goods transport services)(i) Transport of goods by rail (other than services specified at item No. (iv)).2.5Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying State tax on the supply or the service
(ii) Transport of goods in a vessel.2.5Provided 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)]
3 [ (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.

2.5Provided 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)]

or
6Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. ]
(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
10Heading 9966 (Rental services of transport vehicles)4 [ (i) Renting of motor cab where the cost of fuel is included in the consideration charged from the service recipient.2.5Provided 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)]

or
6 ]
(ii) Rental services of transport vehicles with or without operators, other than (i) above.9
11Heading 9967 (Supporting services in transport)5 [ (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.

2.5Provided 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)]

or
6Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. ]
(ii) Supporting services in transport other than (i) above.9
12Heading 9968Postal and courier services-9
13Heading 9969Electricity, gas, water and other distribution services-9
14Section 7Financial and related services: real estate services: and rental and leasing services,
15Heading 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).

6Provided 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 State tax as on supply of like goods involving transfer of title in goods
(iii) Any transfer or right in goods or of undivided share in goods without the transfer of title thereof.Same rate of State 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 Assam 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.

2.5Provided 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
16Heading 9972Real estate services-9
17Heading 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 or the right to use any goods for any purpose (whether or not for a specified period) for cash, deterred payment or Order valuable consideration.Same rate of State 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 State 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 Assam 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.

2.5Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation No. (iv)]

(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and(v) above.Same rate of State tax as applicable on supply of like goods involving transfer of title in goods
18Section 8Business and Production Services
19Heading 9981Research and development services.9
20Heading 9982Legal and accounting services.9
21Heading 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
22Heading 9984Telecommunications, broadcasting and information supply services.9
23Heading 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.

2.51. 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 seivices other than (i) above9
24Heading 9986(i) Support services to agriculture, forestry, fishing, animal husbandry,

Explanation. “Support services to agriculture, forestry, fishing, animal husbandry” mean

(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

(b) supply of farm labour;

(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(e) loading, unloading, packing, storage or warehousing of agricultural produce:

(f) agricultural extension services;

(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(ii) Services by way of 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 products or agricultural produce.

Nil
(ii) Support services to mining, electricity, gas and water distribution-9
25Heading 9987Maintenance, repair and installation (except construction) services.9
26Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)(i) Services by way of job work in relation to-

(a)Printing of newspapers;
6 [ (b)Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); ]
(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 (51 of 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).

7 [ *** ]

(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 polyvinyl 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, case in and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
2.5
8 [ (ii) Services by way of any treatment or process on goods belonging to another person, in relation to—

(a)printing of newspapers;
(b)printing of books (including Braille books), journals and periodicals.
2.5
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above,9 ]
9[27Heading 9989(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.6
(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.9 ]
28Section 9Community, Social and Personal Services and other miscellaneous services
29Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services.9
30Heading 9992Education services.9
31Heading 9993Human health and social care services.9
32Heading 9994Sewage and waste collection, treatment and disposal and other environmental protection services.9
33Heading 9995Services of membership organisations.9
34Heading 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 10[or planetarium].9
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.9
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.14
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.14
(v) Gambling.14
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.9
35Heading 9997Other services (washing, cleaning and dyeing services: beauty and physical well-being services: and other miscellaneous services including services nowhere else classified).9
36Heading 9998Domestic services.9
37Heading 9999Services 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 Assam 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.

This notification shall come into force with effect from 1st day of July, 2017.

Annexure to Notification :

Annexure Scheme of Classification of Services
Sl. No.Chapter, Section, Heading or GroupService Code (Tariff)Service Description
(1)(2)(3)(4)
1Chapter 99All Services
2Section 5Construction Services
3Heading 9954Construction Services
4Group 99541Construction services of buildings
5995411Construction services of single dwelling or multi-dwelling or multi-storied residential buildings
6995412Construction services of other residential buildings such as old age homes, homeless sheltersh hostels and the like
7995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
8995414Construction 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
9995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
10995416Construction services of other buildings nowhere else classified
11995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
12Group 99542General construction services of civil engineering works
13995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
14995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
15995423General 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
16995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
17995425General construction services of mines and industrial plants
18995426General Construction services of Power Plants and its related infrastructure
19995427General construction services of outdoor sport and recreation facilities
20995428General construction services of other civil engineering works nowhere else classified
21995429Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of tire constructions covered above
22Group 99543Site preparation services
23995431Demolition services
24995432Site 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
25995433Excavating and earthmoving services
26995434Water well drilling services and septic system installation services
27995435Other site preparation services nowhere else classified
28995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29Group 99544Assembly and erection of prefabricated constructions
30995441Installation, assembly and erection services of prefabricated buildings
31995442Installation, assembly and erection services of other prefabricated structures and constructions
32995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like;
33995444Other assembly and erection services nowhere else classified
34995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
35Group 99545Special trade construction services
36995451Pile driving and foundation services
37995452Building framing and roof framing services
38995453Roofing and waterproofing services
39995454Concrete services
40995455Structural steel erection services
41995456Masonry services
42995457Scaffolding services
43995458Other special trade construction services nowhere else classified
44995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
45Group 99546Installation services
46995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
47995462Water plumbing and drain laying services
48995463Heating, ventilation and air conditioning equipment installation services
49995464Gas fitting installation services
50995465Insulation services
51995466Lift and escalator installation services
52995468Other installation services nowhere else classified
53995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54Group 99547Building completion and finishing services
55995471Glazing services
56995472Plastering services
57995473Painting services
58995474Floor and wall tiling services
59995475Other floor laying, wall covering and wall papering services
60995476Joinery and carpentry services
61995477Fencing and railing services
62995478Other building completion and finishing services nowhere else classified
63995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
64Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
65Heading 9961Services in wholesale trade
66Group 99611
67996111Services provided for a fee or commission or on contract basis on wholesale trade
68Heading 9962Services in retail trade
69Group 99621
70996211Services provided for a fee or commission or on contract basis on retail trade
71Heading 9963Accommodation, food and beverage services
72Group 99631Accommodation services
73996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
74996312Campsite services
75996313Recreational and vacation camp services
76Group 99632Other accommodation services
77996321Room or unit accommodation services for students in student residences
78996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
79996329Other room or unit accommodation services nowhere else classified
80Group 99633Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81996331Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83996333Services provided in canteen and other similar establishments
84996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85996335Catering services in trains, flights and tire like
86996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87996337Other contract food services
88996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
89Heading 9964Passenger transport services
90Group 99641Local transport and sightseeing transportation services of passengers
91996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and Order motor vehicles
92996412Taxi services including radio taxi and other similar services
93996413Non-scheduled local bus and coach charter services
94996414Other land transportation services of passengers
95996415Local water transport services of passengers by ferries, cruises and the like
96996416Sightseeing transportation services by rail, land, water and air
97996419Other local transportation services of passengers nowhere else classified
98Group 99642Long-distance transport services of passengers
99996421Long-distance transport services of passengers through rail network by railways, metro and the like
100996422Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101996423Taxi services including radio taxi and other similar services
102996424Coastal and transoceanic (overseas water transport services of passengers by Ferries, Cruise Ships and the like
103996425Domestic/international scheduled air transport services of passengers
104996426Domestic/international non-scheduled air transport services of passengers
105996427Space transport services of passengers
106996429Other long-distance transportation services of passengers nowhere else classified
107Heading 9965Goods Transport Services
108Group 99651Land transport services of Goods
109996511Road 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
110996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
111996513Transport services of petroleum and natural gas, water, sewerage and other goods viapipeline
112996519Other land transport services of goods nowhere else classified
113Group 99652Water transport services of goods
114996521Coastal and transoceanic (overseas; water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
115996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels
116Group 99653Air and space transport services of goods
117996531Air transport services of letters and parcels and other goods
118996532Space transport services of freight
119Heading 9966Rental services of transport vehicles with or without operators
120Group 99660Rental services of transport vehicles with or without operators
121996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122996602Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123996603Rental services of aircraft including passenger aircraft, freight aircrafts and the like with or without operator
124996609Rental services of other transport vehicles nowhere else classified with or without operator
125Heading 9967Supporting services in transport
126Group 99671Cargo handling services
127996711Container handling services
128996712Customs house agent services
129996713Clearing and forwarding services
130996719Other cargo and baggage handling services
131Group 99672Storage and warehousing services
132996721Refrigerated storage services
133996722Bulk liquid or gas storage services
134996729Other storage and warehousing services
135Group 99673Supporting services for railway transport
136996731Railway pushing or towing services
137996739Other supporting services for railway transport nowhere else classified
138Group 99674Supporting services for road transport
139996741Bus station services
140996742Operation services of national highways, state highways, expressways, roads and streets: bridges and tunnel operation services
141996743Parking lot services
142996744Towing services for commercial and private vehicles
143996749Other supporting services for road transport nowhere else classified
144Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways)
145996751Port and waterway operation services (excluding cargo handling such as operation services of ports, docks, light houses, light ships and the like
146996752Pilotage and berthing services
147996753Vessel salvage and refloating services
148996759Other supporting services for water transport nowhere else classified
149Group 99676Supporting services for air or space transport
150996761Airport operation services (excluding cargo handling)
151996762Air traffic control services
152996763Other supporting services for airtransport
153996764Supporting services for space transport
154Group 99679Other supporting transport services
155996791Goods transport agency services for road transport
156996792Goods transport agency services for other modes of transport
157996793Other goods transport services
158996199Other supporting transport services nowhere else classified
159Heading 9968Postal and courier services
160Group 99681Postal and courier services
161996811Postal services including post office counter services, mail box rental services
162996812Courier services
163996813Local delivery services
164996819Other Delivery Services nowhere else classified
165Heading 9969Electricity, gas, water and other distribution services
166Group 99691Electricity and gas distribution services
167996911Electricity transmission services
168996912Electricity distribution services
169996913Gas distribution services
170Group 99692Water distribution and other services
171996921Water distribution services
172996922Services involving distribution of steam, hot water and air conditioning supply and the like
173996929Other similar services
174Section 7Financial and related services; real estate services; and rental and leasing services
175Heading 9971Financial and related services
176Group 99711Financial services (except investment banking, insurance services and pension services)
177997111Central banking services
178997112Deposit services
179997113Credit-granting services including stand-by commitment, guarantees and securities
180997114Financial leasing services
181997119Other financial services (except investment banking, insurance services and pension services)
182Group 99712Investment banking services
183997120Investment banking services
184Group 99713Insurance and pension services (excluding reinsurance services)
185997131pension services
186997132Life insurance services (excluding reinsurance services)
187997133Accident and health insurance services
188997134Motor vehicle insurance services
189997135Marine, aviation, and other transport insurance services
190997136Freight insurance services and travel insurance services
191997137Other property insurance services
192997139Other non-life insurance services (excluding reinsurance services)
193Group 99714Reinsurance services
194997141Life reinsurance services
195997142Accident and health reinsurance services
196997143Motor vehicle reinsurance services
197997144Marine, aviation and other transport reinsurance services
198997145Freight reinsurance services
199997146Other properly reinsurance services
200997149Other non-life reinsurance services
201Group 99715Services auxiliary to financial services (other than to insurance and pensions)
202997151Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
203997152Brokerage and related securities and commodities services including commodity exchange services
204997153Portfolio management services except pension funds
205997154Trust and custody services
206997155Services related to the administration of financial markets
207997156Financial consultancy services
208997157Foreign exchange services
209997158Financial transactions processing and clearing house services
210997159Other services auxiliary to financial services
211Group 99716Services auxiliary to insurance and pensions
212997161Services auxiliary to insurance and pensions
213997162Insurance claims adjustment services
214997163Actuarial services
215997164Pension fund management services
216997169Other services auxiliary to insurance and pensions
217Group 99717Services of holding financial assets
218997171Services of holding equity of subsidiary companies
219997172Services of holding securities and other assets of trusts and funds and similar financial entities
220Heading 9972Real estate services
221Group 99721Real estate services involving owned or leased property
222997211Rental or leasing services involving own or leased residential property
223997212Rental or leasing services involving own or leased non-residential property
224997213Trade services of buildings
225997214Trade services of time-share properties
226997215Trade services of vacant and sub-divided land
227Group 99722Real estate services on a fee or commission basis or on contract basis
228997221Property management services on a fee or commission basis or on contract basis
229997222Building sales on a fee or commission basis or on contract basis
230997223Land sales on a fee or commission basis or on contract basis
231997224Real estate appraisal services on a fee or commission basis or on contract basis
232Heading 9973Leasing or rental services with or without operator
233Group 99731Leasing or rental services concerning machinery and equipment with or without operator
234997311Leasing or rental services concerning transport equipments including containers, with or without operator
235997312Leasing or rental services concerning agricultural machinery and equipment with or without operator
236997313Leasing or rental services concerning construction machinery and equipment with or without operator
237997314Leasing or rental services concerning office machinery and equipment (except computers; with or without operator
238997315Leasing or rental services concerning computers with or without operators
239997316Leasing or rental services concerning telecommunications equipment with or without operator
240997319Leasing or rental services concerning other machinery and equipments with or without operator
241Group 99732Leasing or rental services concerning other goods
242997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment)
243997322Leasing or rental services concerning video tapes and disks (home entertainment equipment)
244997323Leasing or rental services concerning furniture and other household appliances
245997324Leasing or rental services concerning pleasure and leisure equipment
246997325Leasing or rental services concerning household linen
247997326Leasing or rental services concerning textiles, clothing and footwear
248997327Leasing or rental services concerning do-it-yourself machinery and equipment
249997329Leasing or rental services concerning other goods
250Group 99733Licensing services for the right to use intellectual property and similar products
251997331Licensing services for the right to use computer soil ware and databases
252997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253997333Licensing services for the right to reproduce original art works
254997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
255997335Licensing services for the right to use research and development products
256997336Licensing services for the right to use trademarks and franchises
257997337Licensing services for tire right to use minerals including its exploration and evaluation
258997338Licensing services for right to use other natural resources including telecommunication spectrum
259997339Licensing services for the right to use other intellectual property products and other resources nowhere else classified
260Section 8Business and Production Services
261Heading 9981Research and development services
262Group 99811Research and experimental development services in natural sciences and engineering
263998111Research and experimental development services in natural sciences
264998112Research and experimental development services in engineering and technology
265998113Research and experimental development services in medical sciences and pharmacy
266998114Research and experimental development services in agricultural sciences
267Group 99812Research and experimental development services in social sciences and humanities
26899121Research and experimental development services in social sciences
269998122Research and experimental development services in humanities
270Group 99813Interdisciplinary research services
271998130Interdisciplinary research and experimental development services
272Group 99814Research and development originals
273998141Research and development originals in pharmaceuticals
274998142Research and development originals in agriculture
275998143Research and development originals in biotechnology
276998144Research and development originals in computer related sciences
277998145Research and development originals in other fields nowhere else classified
278Heading 9982Legal and accounting services
279Group 99821Legal services
280998211Legal advisory and representation services concerning criminal law
281998212Legal advisory and representation services concerning other fields of law
282998213Legal documentation and certification services concerning patents, copyrights and other intellectual properly rights
283998214Legal documentation and certification services concerning other documents
284998215Arbitration and conciliation services
285998216Other legal services nowhere else classified
286Group 99822Accounting, auditing and bookkeeping services
287998221Financial auditing services
288998222Accounting and bookkeeping services
289998223Payroll services
290998224Other similar services nowhere else classified
291Group 99823Tax consultancy and preparation services
292998231Corporate tax consulting and preparation services
293998232Individual tax preparation and planning services
294Group 99824Insolvency and receivership services
295998240Insolvency and receivership services
296Heading 9983Other professional, technical and business services
297Group 99831Management consulting and management services; information technology services
298998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
299998312Business consulting services including public relations services
300998313Information technology consulting and support services
301998314Information technology design and development services
302998315Hosting and information technology infrastructure provisioning services
303998316Information technology infrastructure and network management services
304998319Other information technology services nowhere else classified
305Group 99832Architectural services, urban and land planning and landscape architectural services
306998321Architectural advisory services
307998322Architectural services for residential building projects
308998323Architectural services for non-residential building projects
309998324Historical restoration architectural services
310998325Urban planning services
311998326Rural land planning services
312998327Project site master planning services
313998328Landscape architectural services and advisory services
314Group 99833Engineering services
315998331Engineering advisory services
316998332Engineering services for building projects
317998333Engineering services for industrial and manufacturing projects
318998334Engineering services for transportation projects
319998335Engineering services for power projects
320998336Engineering services for telecommunications and broadcasting projects
321998337Engineering services for waste management projects drazardous and non-hazardous), for water, sewerage and drainage projects
322998338Engineering services for order projects nowhere else classified
323998339Project management services for construction projects
324Group 99834Scientific and other technical services
325998341Geological and geophysical consulting services
326998342Sub-surface surveying services
327998343Mineral exploration and evaluation
328998344Surface surveying and map-making services
329998345Weather forecasting and meteorological services
330998346Technical testing and analysis services
331998347Certification of ships, aircraft, dams, and the like
332998348Certification and authentication of works of art
333998349Other technical and scientific services nowhere else classified
334Group 99835Veterinary services
335998351Veterinary services for pet animals
336998352Veterinary services for livestock
337998359Other veterinary services nowhere else classified
338Group 99836Advertising services and provision of advertising space or time
339998361Advertising Services
340998362Purchase or sale of advertising space or time, on commission
341998363Sale of advertising space in print media (except on commission)
342998364Sale of television and radio advertising time
343998365Sale of internet advertising space
344998366Sale of other advertising space or time (except on commission)
345Group 99837Market research and public opinion polling services
346998371Market research services
347998372Public opinion polling services
348Group 99838Photography and videography and their processing services
349998381Portrait photography services
350998382Advertising and related photography services
351998383Event photography and event videography services
352998384Specialty photography services
353998385Restoration and retouching services of photography
354998386Photographic and videographic processing services
355998387Other photography and videography and their processing services nowhere else classified
356Group 99839Other professional, technical and business services
357998391Specialty design services including interior design, fashion design, industrial design and order specialty design services
358998392Design originals
359998393Scientific and technical consulting services
360998394Original compilations of facts or information
361998395Translation and interpretation services
362998396Trademarks and franchises
363998397Sponsorship services and brand promotion services
364998399Other professional, technical and business services nowhere else classified
365Heading 9984Telecommunications, broadcasting and information supply services
366Group 99841Telephony and other telecommunications services
367998411Carrier services
368998412Fixed telephony services
369998413Mobile telecommunications services
370998414Private ret work services
371998415Data transmission services
372998419Other telecommunications services including fax services, telex services nowhere else classified
373Group 99842Internet telecommunications services
374998421Internet backbone services
375998422Internet access services in wired and wireless mode
376998423Fax, telephony over the internet
377998424Audio conferencing and video conferencing over the internet
378998429Other internet telecommunications services nowhere else classified
379Group 99843On-line content services
380998431On-line text based information such as online books, newspapers, periodicals, directories and the like
381998432On-line audio content
382998433On-line video content
383998434Software downloads
384998439Other on-line contents nowhere else classified
385Group 99844News agency services
386998441News agency services to newspapers and periodicals
387998442Services of independent journalists and press photographers
388998443News agency services to audiovisual media
389Group 99845Library and archive services
390998451Library services
391998452Operation services of public archives including digital archives
392998453Operation services of historical archives including digital archives
393Group 99846Broadcasting, programming and programme distribution services
394998461Radio broadcast originals
395998462Television broadcast originals
396998463Radio channel programmes
397998464Television channel programmes
398998465Broadcasting services
399998466Home programme distribution services
400Heading 9985Support services
401Group 99851Employment services including personnel search, referral service and labour supply service
402998511Executive or regained personnel search services
403998512Permanent placement services, other than executive search services
404998513Contract staffing services
405998514Temporary staffing services
406998515Long-term staffing (pay rolling) services
407998516Temporary staffing-to-permanent placement services
408998517Co-employment staffing services
409998519Order employment and labour supply services nowhere else classified
410Group 99852Investigation and security services
411998521Investigation services
412998522Security consulting services
413998523Security systems services
414998524Armoured car services
415998525Guard services
416998526Training of guard dogs
417998527Polygraph services
418998528Fingerprinting services
419998529Other security services nowhere else classified
420Group 99853Cleaning services
421998531Disinfecting and exterminating services
422998532Window cleaning services
423998533General cleaning services
424998534Specialised cleaning services for reservoirs and tanks
425998535Sterilisation of objects or premises (operating rooms)
426998536Furnace and chimney cleaning services
427998537Exterior cleaning of buildings of all types
428998538Cleaning of transportation equipment
429998539Other cleaning services nowhere else classified
430Group 99854Packaging services
431998540Packaging services of goods for others
432998541Parcel packing and gift wrapping
433998542Coin and currency packing services
434998549Other packaging services nowhere else classified
435Group 99855Travel arrangement, tour operator and related service
436998551Reservation services for transportation
437998552Reservation services for accommodation, cruises and package tours
438998553Reservation services for convention centres, congress centres and exhibition halls
439998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
440998555Tour operator services
441998556Tourist guide services
442998557Tourism promotion and visitor information services
443998559Other travel arrangement and related services nowhere else classified
444Group 99859Other support service
445998591Credit reporting and rating services
446998592Collection agency services
447998593Telephone-based support services
448998594Combined office administrative services
449998595Specialised office support services such as duplicating services, mailing services, document preparation and the like
450998596Events, exhibitions, conventions and trade shows organisation and assistance services
451998597Landscape care and maintenance services
452998598Other information services nowhere else classified
453998599Other support services nowhere else classified
454Heading 99860Support services to agriculture, hunting, forestry, fishing, mining and utilities
455Group 99861Support services to agriculture, hunting, forestry and fishing
456998611Support services to crop production
457998612Animal husbandry services
458998613Support services to hunting
459998614Support services to forestry and logging
460998615Support services to fishing
461998619Other support services to agriculture, hunting, forestry and fishing
462Group 99862Support services to mining
463998621Support services to oil and gas extraction
464998622Support services to other mining nowhere else classified
465Group 99863Support services to electricity, gas and water distribution
466998631Support services to electricity transmission and distribution
467998632Support services to gas distribution
468998633Support services to water distribution
469998634Support services to distribution services of steam, hot water and air-conditioning supply
470Heading 99870Maintenance, repair and installation (except construction) services
471Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment
472998711Maintenance and repair services of fabricated metal products, except machinery and equipment
473998712Maintenance and repair services of office and accounting machinery
474998713Maintenance and repair services of computers and peripheral equipment
475998714Maintenance and repair services of transport machinery and equipment
476998715Maintenance and repair services of electrical household appliances
477998716Maintenance and repair services of telecommunication equipments and apparatus
478998717Maintenance and repair services of commercial and industrial machinery
479998718Maintenance and repair services of elevators and escalators
480998719Maintenance and repair services of Order machinery and equipments
481Group 99872Repair services of other goods
482998721Repair services of footwear and leather goods
483998722Repair services of watches, clocks and jewellery
484998723Repair services of garments and household textiles
485998724Repair services of furniture
486998725Repair services of bicycles
487998726Maintenance and repair services of musical instruments
488998727Repair services for photographic equipment and cameras
489998729Maintenance and repair services of other goods nowhere else classified
490Group 99873Installation services (other than construction)
491998731Installation services of fabricated metal products, except machinery and equipment
492998732Installation services of industrial, manufacturing and service industry machinery and equipment
493998733Installation services of office and accounting machinery and computers
494998734Installation services of radio, television and communications equipment and apparatus
495998735Installation services of professional medical machinery and equipment, and precision and optical instruments
496998736Installation services of electrical machinery and apparatus nowhere else classified
497998739Installation services of other goods nowhere else classified
498Heading 9988Manufacturing services on physical inputs (goods) owned by others
499Group 99881Food, beverage and tobacco manufacturing services
500998811Meat processing services
501998812Fish processing services
502998813Fruit and vegetables processing services
503998814Vegetable and animal oil and fat manufacturing services
504998815Dairy product manufacturing services
505998816Other food product manufacturing services
506998817Prepared animal feeds manufacturing services
507998818Beverage manufacturing services
508998819Tobacco manufacturing services no-where else classified
509Group 99882Textile, wearing apparel and leather manufacturing services;
510998821Textile manufacturing services
511998822Wearing apparel manufacturing services
512998823Leather and leather product manufacturing services
513Group 998823Wood and paper manufacturing services
514998831Wood and wood product manufacturing services
515998832Paper and paper product manufacturing services
516Group 99884Petroleum, chemical and pharmaceutical product manufacturing services
517998841Coke and refined petroleum product manufacturing services
518998842Chemical product manufacturing services
519998843Pharmaceutical product manufacturing services
520Group 99885Rubberplastic and other non-metallic mineral product manufacturing service
521998851Rubber and plastic product manufacturing services
522998852Plastic product manufacturing services
523998853Other non-metallic mineral product manufacturing services
524Group 99886Basic metal manufacturing services
525998860Basic metal manufacturing services
526Group 99887Fabricated metal product, machinery and equipment manufacturing services
527998871Structural metal product, tank, reservoir and steam generator manufacturing services
528998872Weapon and ammunition manufacturing services
529998873Other fabricated metal product manufacturing and metal treatment services
530998874Computer, electronic and optical product manufacturing services
531998875Electrical equipment manufacturing services
532998876General-purpose machinery manufacturing services nowhere else classified
533998877Special-purpose machinery manufacturing services
534Group 99888Transport equipment manufacturing services
535998881Motor vehicle and trailer manufacturing services
536998882Other transport equipment manufacturing services
537Group 99889Other manufacturing service
538998891Furniture manufacturing services
539998892Jewellery manufacturing services
540998893Imitation jewellery manufacturing services
541998894Musical instrument manufacturing services
542998895Sports goods manufacturing services
543998896Game and toy manufacturing services
544998897Medical and dental instrument and supply manufacturing services
545998898Other manufacturing services nowhere else classified
546Heading 9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547Group 99891Publishing, printing and reproduction services
548998911Publishing, on a fee or contract basis
549998912Printing and reproduction services of recorded media, on a fee or contract basis
550Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services
551998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services
552Group 99893Casting, forging, stamping and similar metal manufacturing services
553998931Iron and steel casting services
554998932Non-ferrous metal casting services
555998933Metal forging, pressing, stamping, roll forming and powder metallurgy services
556Group 99894Materials recovery (recycling) services, on a fee or contract basis
557998941Metal waste and scrap recovery (recycling; services, on a fee or contract basis
558998942Non-metal waste and scrap recovery (recycling; services, on a fee or contract basis
559Section 9Community, social and personal services and other miscellaneous services
560Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services
561Group 99911Administrative services of the government
562999111Overall Government public services
563999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564999113Public administrative services related to the more efficient operation of business
565999119Other administrative services of thegovernment nowhere else classified
566Group 99912Public administrative services provided to the community as a whole
567999121Public administrative services related to External Affairs, Diplomatic and Consular’ services abroad
568999122Services related to foreign economic aid
569999123Services related to foreign military aid
570999124Military defence services
571999125Civil defence services
572999126Police and fire protection services
573999127Public administrative services related to law courts
574999128Administrative services related to the detention or rehabilitation of criminals
575999129Public administrative services related to other public order and safety affairs nowhere else classified
576Group 99913Administrative services related to compulsory social security schemes
577999131Administrative services related to sickness, maternity or temporary disablement benefit schemes
578999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
579999133Administrative services related to unemployment compensation benefit schemes
580999134Administrative services related to family and child allowance programmes
581Heading 0002Education services
582Group 99921Pre-primary education services
583999210Pre-primary education services
584Group 99922Primary education services
585999220Primary education services
586Group 90023Secondary Education Services
587999231Secondary education services, general
588999232Secondary education services, technical and vocational
589Group 99924Higher education services
590999241Higher education services, general
591999242Higher education services, technical
592999243Higher education services, vocational
593999249Order higher education services
594Group 99925Specialised education services
595999259Specialised education services
596Group 99929Other education and training services and educational support services
597999291Cultural education services
598999292Sports and recreation education services
599999293Commercial training and coaching services
600999294Order education and training services nowhere else classified
601999295services involving conduct of examination for admission to educational institutions
602999299Other educational support services
603Heading 0903Human health and social care services
604Group 99931Human health services
605999311Inpatient services
606999312Medical and dental services
607999313Childbirth and related services
608999314Nursing and physiotherapeutic services
609999315Ambulance services
610999316Medical laboratory and diagnostic-imaging services
611999317Blood, sperm and organ bank services
612999319Other human health services including homeopathy, urani, ayurveda, naturopathy, acupuncture and the like
613Group 99932Residential care services for the elderly and disabled
614999321Residential health-care services Order than by hospitals
615999322Residential care services for tire elderly and persons with disabilities
616Group 99933Other social services with accommodation
617999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618999332Other social services with accommodation for children
619999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620999334Other social services with accommodation for adults
621Group 99934Social services without accommodation for the elderly and disabled
622999341Vocational rehabilitation services
623999349Other social services without accommodation for the elderly and disabled nowhere else classified
624Group 99935Other social services without accommodation
625999351Child day-care services
626999352Guidance and counseling services nowhere else classified related to children
627999353Welfare services without accommodation
628999359Other social services without accommodation nowhere else classified
629Heading 9994Sewage and waste collection, treatment and disposal and other environmental protection services
630Group 99941Sewerage, sewage treatment and septic tank cleaning services
631999411Sewerage and sewage treatment services
632999412Septic tank emptying and cleaning services
633Group 99942Waste collection services
634999421Collection services of hazardous waste
635999422Collection services of non-hazardous recyclable materials
636999423General waste collection services, residential
637999424General waste collection services, other nowhere else classified
638Group 99943Waste treatment and disposal services
639999431Waste preparation, consolidation and storage services
640999432Hazardous waste treatment and disposal services
641999433Non-hazardous waste treatment and disposal services
642Group 99944Remediation services
643999441Site remediation and clean-up services
644999442Containment, control and monitoring services and other sire remediation services
645999443Building remediation services
646999449Other remediation services nowhere else classified
647Group 99945Sanitation and similar services
648999451Sweeping and snow removal services
649999459Other sanitation services nowhere else classified
650Group 99949Others
651999490Other environmental protection services nowhere else classified
652Heading 9995Services of membership organisations
653Group 99951Services furnished by business, employers and professional organisations Services
654999511Services furnished by business and employers organisations
655999512Services furnished by professional organisations
656Group 99952Services furnished by trade unions
657999520Services furnished by trade unions
658Group 99959Services furnished by other membership organisations
659999591Religious services
660999592Services furnished by political organisations
661999593Services furnished by human rights organisations
662999594Cultural and recreational associations
663999595Services furnished by environmental advocacy groups
664999596Services provided by youth associations
665999597Other civic and social organisations
666999598Home owners associations
667999599Services provided by other membership organisations nowhere else classified
668Heading 9996Recreational, cultural and sporting services
669Group 99961Audiovisual and related, services
670999611Sound recording services
671999612Motion picture, videotape, television and radio programme production services
672999613Audiovisual post-production services
673999614Motion picture, videotape and television programme distribution services
674999615Motion picture projection services
675Group 99962Performing arts and other live entertainment event presentation and promotion services
676999621Performing arts event promotion and organisation services
677999622Performing arts event production and presentation services
678999623Performing arts facility operation services
679999629Other performing arts and live entertainment services nowhere else classified
680Group 99963Services of performing and other artists
681999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682999632Services of authors, composers, sculptors and other artists, except performing artists
683999633Original works of authors, composers and other artists except performing artists, painters and sculptors
684Group 99964Museum and preservation services
685999641Museum and preservation services of historical sites and buildings
686999642Botanical, zoological and nature reserve services
687Group 99965Sports and recreational sports services
688999651Sports and recreational sports event promotion and organisation services
689999652Sports and recreational sports facility operation services
690999659Other sports and recreational sports services nowhere else classified
691Group 99966Services of athletes and related support services
692999661Services of athletes
693999662Support services related to sports and recreation
694Group 99969Other amusement and recreational services
695999691Amusement park and similar attraction services
696999692Gambling and betting services including similar online services
697999693Coin-operated amusement machine services
698999694Lottery services
699999699Other recreation and amusement services nowhere else classified
700Heading 9997Other services
701Group 99971Washing, cleaning and dyeing services
702999711Coin-operated laundry services
703999712Dry-cleaning services (including fur product cleaning services)
704999713Other textile cleaning services
705999714Pressing services
706999715Dyeing and colouring services
707999719Other washing, cleaning and dyeing services nowhere else classified
708Group 99972Beauty and physical well-being services
709999721Hairdressing and barbers services
710999722Cosmetic treatment (including cosmetic or plastic surgery) manicuring and pedicuring services
711999723Physical well-being services including health club and fitness centre
712999729Other beauty treatment services nowhere else classified
713Group 99973Funeral, cremation and undertaking services
714999731Cemeteries and cremation services
715999732Undertaking services
716Group 99979Other miscellaneous services
717999791Services involving commercial use or exploitation of any event
718999792Agreeing to do an act
719999793Agreeing to refrain from doing an act
720999794Agreeing to tolerate an act
721999795Conduct of religious ceremonies or rituals by persons
722999799Other services nowhere else classified
723Heading 9998Domestic services
724Group 99980Domestic services
725999800Domestic services both part time and full time
726Heading 9999Services provided by extraterritorial organisations and bodies
727Group 99990Services provided by extraterritorial organisations and bodies
728999900Services provided by extraterritorial organisations and bodies
Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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