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THE RAJASTHAN GOODS AND SERVICES TAX RULES 2017 History
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Body NOTIFICATION No.F.12(56)FD/Tax/2017-Pt.I-49 dated 29th June, 2017

In exercise of the powers conferred by sub-section (I) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

Table

Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition
(1) (2) (3) (4) (5)
1 Chapter 99 All Services    
2 Section 5 Construction Services    
3

Heading 9954 (Construction services)

(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 -
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -
(iii) construction services other than (i) and (ii) above. 9 -
4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services    
5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: -

Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'

- Services of electronic whole sale agents and brokers, -

-Services of whole sale auctioning houses

9 -
6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 -
7

Heading 9963 (Accommodation, food and beverage services)

i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 -
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 6 -
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 -
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 -
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 -
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 -
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 -
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .-"declared tariff " includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 14 -
(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -
8

Heading 9964 (Passenger transport services)

(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 -
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -
9

Heading 9965 (Goods transport services)

(i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of service is located in non-taxable territory. [Please refer to Explanation no. (iv)]
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 -
(v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 -
10

Heading 9966 (Rental services of transport vehicles)

(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 -
11

Heading 9967 (Supporting services in transport)

(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Supporting services in transport other than (i) above. 9 -
12 Heading 9968 Postal and courier services. 9  
13 Heading 9969 Electricity, gas, water and other distribution services. 9  
14 Section 7 Financial and related services; real estate services; and rental and leasing services.    
15

Heading 9971 (Financial and related services)

(i) Services provided by a foreman of a chit fund in relation to chit. Explanation's) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation .

(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory. [Please refer to Explanation no. (iv)]
(v) Financial and related services other than (i), (ii), (iii) and (iv) above. 9  
16 Heading 9972 Real estate services. 9  
17

Heading 9973 (Leasing or rental services, with or without operator)

(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 -
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 -
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated 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 integrated tax as on supply of like goods involving transfer of title in goods -
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation .

(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory. [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 integrated tax as applicable on supply of like goods involving transfer of title in goods -
18 Section 8 Business and Production Services    
19 Heading 9981 Research and development services. 9 -
20 Heading 9982 Legal and accounting services. 9 -
21

Heading 9983 (Other professional, technical and business services)

(i) Selling of space for advertisement in print media. 2.5 -
(ii) Other professional, technical and business services other than (i) above. 9 -
22 Heading 9984 Telecommunications, broadcasting and information supply services. 9 -
23

Heading 9985 (Support services)

(i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]

2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.

(ii) Support services other than (i) above 9 -
24

Heading 9986

(i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean -

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

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

(b) supply of farm labour;

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

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

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

(f) agricultural extension services;

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

(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 -
25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 -
26

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

(i) Services by way of job work in relation to-

(a) Printing of newspapers;

(b) Textile yarns (other than of man-made fibres) and textile fabrics;

(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(d) Printing of books (including Braille books), journals and periodicals;

(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).

Explanation.- "man made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes either,-

(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or

(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

2.5 -
(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 -
27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 -
28 Section 9 Community, Social and Personal Services and other miscellaneous services    
29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 -
30 Heading 9992 Education services. 9 -
31 Heading 9993 Human health and social care services. 9 -
32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 -
33 Heading 9995 Services of membership organisations. 9 -
34

Heading 9996 (Recreational, cultural and sporting services)

(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 9 -
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 -
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 -
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 -
(v) Gambling. 14 -
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 -
35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 -
36 Heading 9998 Domestic services. 9 -
37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 -

2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

Explanation . For the purposes of paragraph 2, "total amount" means the sum total of,-

(a) consideration charged for aforesaid service; and

(b) amount charged for transfer of land or undivided share of land, as the case may be.

3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

4. Explanation.- For the purposes of this notification,-

(i) Goods includes capital goods.

(ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the annexed scheme of classification of services (Annexure).

(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

(iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

(a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and

(b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.

(v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

(vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training.

(vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.

(viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.

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

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

Annexure: Scheme of Classification of Services
S.No. Chapter, Section, Heading or Group Service

Code (Tariff)

Servic Description
(1) (2) (3) (4)
1 Chapter 99   All Services
2 Section 5   Construction Services
3 Heading 9954   Construction services
4 Group 99541   Construction services of buildings
5   995411 Construction services of single dwelling or multi dwelling or multistoried residential buildings
6   995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
7   995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
8   995414 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
9   995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
10   995416 Construction services of other buildings nowhere else classified
11   995419 Services involving repair, alterations, additions, replacements,
      renovation, maintenance or remodeling of the buildings covered above
12 Group 99542   General construction services of civil engineering works
13   995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
14   995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
15   995423 General construction services of long-distance underground/
      overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
16   995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works
17   995425 General construction services of mines and industrial plants
18   995426 General Construction services of Power Plants and its related infrastructure
19   995427 General construction services of outdoor sport and recreation facilities
20   995428 General construction services of other civil engineering works nowhere else classified
21   995429 Services involving repair, alterations, additions, replacements,
      renovation, maintenance or remodeling of the constructions covered above
22 Group 99543   Site preparation services
23   995431 Demolition services
24   995432 Site formation and clearance services including preparation services
      to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
25   995433 Excavating and earthmoving services
26   995434 Water well drilling services and septic system installation services
27   995435 Other site preparation services nowhere else classified
28   995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29 Group 99544   Assembly and erection of prefabricated constructions
30   995441 Installation, assembly and erection services of prefabricated buildings
31   995442 Installation, assembly and erection services of other prefabricated structures and constructions
32   995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
33   995444 Other assembly and erection services nowhere else classified
34   995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
35 Group 99545   Special trade construction services
36   995451 Pile driving and foundation services
37   995452 Building framing and roof framing services
38   995453 Roofing and waterproofing services
39   995454 Concrete services
40   995455 Structural steel erection services
41   995456 Masonry services
42   995457 Scaffolding services
43   995458 Other special trade construction services nowhere else classified
44   995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
45 Group 99546   Installation services
46   995461 Electrical installation services including Electrical wiring and fitting
      services, fire alarm installation services, burglar alarm system installation services
47   995462 Water plumbing and drain laying services
48   995463 Heating, ventilation and air conditioning equipment installation services
49   995464 Gas fitting installation services
50   995465 Insulation services
51   995466 Lift and escalator installation services
52   995468 Other installation services nowhere else classified
53   995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54 Group 99547   Building completion and finishing services
55   995471 Glazing services
56   995472 Plastering services
57   995473 Painting services
58   995474 Floor and wall tiling services
59   995475 Other floor laying, wall covering and wall papering services
60   995476 Joinery and carpentry services
61   995477 Fencing and railing services
62   995478 Other building completion and finishing services nowhere else classified
63   995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
64 Section 6   Distributive Trade Services ; Accommodation, Food and
      Beverage Service; Transport Services; Gas and Electricity Distribution Services
65 Heading 9961   Services in wholesale trade
66 Group 99611    
67   996111 Services provided for a fee or commission or on contract basis on wholesale trade
68 Heading 9962   Services in retail trade
69 Group 99621    
70   996211 Services provided for a fee or commission or on contract basis on retail trade
71 Heading 9963   Accommodation, food and beverage services
72 Group 99631   Accommodation services
73   996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
74   996312 Camp site services
75   996313 Recreational and vacation camp services
       
76 Group 99632   Other accommodation services
77   996321 Room or unit accommodation services for students in student residences
78   996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
79   996329 Other room or unit accommodation services nowhere else classified
80 Group 99633   Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81   996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82   996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83   996333 Services provided in canteen and other similar establishments
84   996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85   996335 Catering services in trains, flights and the like
86   996336 Preparation or supply services of food, edible preparations, alcoholic
      and non-alcoholic beverages to airlines and other transportation operators
87   996337 Other contract food services
88   996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
89 Heading 9964   Passenger transport services
90 Group 99641   Local transport and sightseeing transportation services of passengers
91   996411 Local land transport services of passengers by railways, metro,
      monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
92   996412 Taxi services including radio taxi and other similar services
93   996413 Non-scheduled local bus and coach charter services
94   996414 Other land transportation services of passengers
95   996415 Local water transport services of passengers by ferries, cruises and the like
96   996416 Sightseeing transportation services by rail, land, water and air
97   996419 Other local transportation services of passengers nowhere else classified
98 Group 99642   Long-distance transport services of passengers
99   996421 Long-distance transport services of passengers through rail network by railways, metro and the like
100   996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101   996423 Taxi services including radio taxi and other similar services
102   996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103   996425 Domestic/ international scheduled air transport services of passengers
104   996426 Domestic/ international non-scheduled air transport services of passengers
105   996427 Space transport services of passengers
106   996429 Other long-distance transportation services of passengers nowhere else classified
107 Heading 9965   Goods Transport Services
108 Group 99651   Land transport services of Goods
109   996511 Road transport services of Goods including letters, parcels, live
      animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110   996512 Railway transport services of Goods including letters, parcels, live
      animals, household and office furniture, intermodal containers, bulk cargo and the like
111   996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
112   996519 Other land transport services of goods nowhere else classified
113 Group 99652   Water transport services of goods
114   996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
115   996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels
116 Group 99653   Air and space transport services of goods
117   996531 Air transport services of letters and parcels and other goods
118   996532 Space transport services of freight
119 Heading 9966   Rental services of transport vehicles with or without operators
120 Group 99660   Rental services of transport vehicles with or without operators
121   996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122   996602 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123   996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124   996609 Rental services of other transport vehicles nowhere else classified with or without operator
125 Heading 9967   Supporting services in transport
126 Group 99671   Cargo handling services
127   996711 Container handling services
128   996712 Customs house agent services
129   996713 Clearing and forwarding services
130   996719 Other cargo and baggage handling services
131 Group 99672   Storage and warehousing services
132   996721 Refrigerated storage services
133   996722 Bulk liquid or gas storage services
134   996729 Other storage and warehousing services
135 Group 99673   Supporting services for railway transport
136   996731 Railway pushing or towing services
137   996739 Other supporting services for railway transport nowhere else classified
138 Group 99674   Supporting services for road transport
139   996741 Bus station services
140   996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
141   996743 Parking lot services
142   996744 Towing services for commercial and private vehicles
143   996749 Other supporting services for road transport nowhere else classified
144 Group 99675   Supporting services for water transport (coastal, transoceanic and inland waterways)
145   996751 Port and waterway operation services (excluding cargo handling)
      such as operation services of ports, docks, light houses, light ships and the like
146   996752 Pilotage and berthing services
147   996753 Vessel salvage and refloating services
148   996759 Other supporting services for water transport nowhere else classified
149 Group 99676   Supporting services for air or space transport
150   996761 Airport operation services (excluding cargo handling)
151   996762 Air traffic control services
152   996763 Other supporting services for air transport
153   996764 Supporting services for space transport
154 Group 99679   Other supporting transport services
155   996791 Goods transport agency services for road transport
156   996792 Goods transport agency services for other modes of transport
157   996793 Other goods transport services
158   996799 Other supporting transport services nowhere else classified
159 Heading 9968   Postal and courier services
160 Group 99681   Postal and courier services
161   996811 Postal services including post office counter services, mail box rental services
162   996812 Courier services
163   996813 Local delivery services
164   996819 Other Delivery Services nowhere else classified
165 Heading 9969   Electricity, gas, water and other distribution services
166 Group 99691   Electricity and gas distribution services
167   996911 Electricity transmission services
168   996912 Electricity distribution services
169   996913 Gas distribution services
170 Group 99692   Water distribution and other services
171   996921 Water distribution services
172   996922 Services involving distribution of steam, hot water and air conditioning supply and the like
173   996929 Other similar services
174 Section 7   Financial and related services; real estate services; and rental and leasing services
175 Heading 9971   Financial and related services
176 Group 99711   Financial services (except investment banking, insurance services and pension services)
177   997111 Central banking services
178   997112 Deposit services
179   997113 Credit-granting services including stand-by commitment, guarantees and securities
180   997114 Financial leasing services
181   997119 Other financial services (except investment banking, insurance services and pension services)
182 Group 99712   Investment banking services
183   997120 Investment banking services
184 Group 99713   Insurance and pension services (excluding reinsurance services)
185   997131 pension services
186   997132 Life insurance services (excluding reinsurance services)
187   997133 Accident and health insurance services
188   997134 Motor vehicle insurance services
189   997135 Marine, aviation, and other transport insurance services
190   997136 Freight insurance services and travel insurance services
191   997137 Other property insurance services
192   997139 Other non-life insurance services (excluding reinsurance services)
193 Group 99714   Reinsurance services
194   997141 Life reinsurance services
195   997142 Accident and health reinsurance services
196   997143 Motor vehicle reinsurance services
197   997144 Marine, aviation and other transport reinsurance services
198   997145 Freight reinsurance services
199   997146 Other property reinsurance services
200   997149 Other non-life reinsurance services
201 Group 99715   Services auxiliary to financial services (other than to insurance and pensions)
202   997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
203   997152 Brokerage and related securities and commodities services including commodity exchange services
204   997153 Portfolio management services except pension funds
205   997154 Trust and custody services
206   997155 Services related to the administration of financial markets
207   997156 Financial consultancy services
208   997157 Foreign exchange services
209   997158 Financial transactions processing and clearing house services
210   997159 Other services auxiliary to financial services
211 Group 99716   Services auxiliary to insurance and pensions
212   997161 Services auxiliary to insurance and pensions
213   997162 Insurance claims adjustment services
214   997163 Actuarial services
215   997164 Pension fund management services
216   997169 Other services auxiliary to insurance and pensions
217 Group 99717   Services of holding financial assets
218   997171 Services of holding equity of subsidiary companies
219   997172 Services of holding securities and other assets of trusts and funds and similar financial entities
220 Heading 9972   Real estate services
221 Group 99721   Real estate services involving owned or leased property
222   997211 Rental or leasing services involving own or leased residential property
223   997212 Rental or leasing services involving own or leased non-residential property
224   997213 Trade services of buildings
225   997214 Trade services of time-share properties
226   997215 Trade services of vacant and subdivided land
227 Group 99722   Real estate services on a fee or commission basis or on contract basis
228   997221 Property management services on a fee or commission basis or on contract basis
229   997222 Building sales on a fee or commission basis or on contract basis
230   997223 Land sales on a fee or commission basis or on contract basis
231   997224 Real estate appraisal services on a fee or commission basis or on contract basis
232 Heading 9973   Leasing or rental services with or without operator
233 Group 99731   Leasing or rental services concerning machinery and equipment with or without operator
234   997311 Leasing or rental services concerning transport equipments including containers, with or without operator
235   997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator
236   997313 Leasing or rental services concerning construction machinery and equipment with or without operator
237   997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
238   997315 Leasing or rental services concerning computers with or without operators
239   997316 Leasing or rental services concerning telecommunications equipment with or without operator
240   997319 Leasing or rental services concerning other machinery and equipments with or without operator
241 Group 99732   Leasing or rental services concerning other goods
242   997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243   997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244   997323 Leasing or rental services concerning furniture and other household appliances
245   997324 Leasing or rental services concerning pleasure and leisure equipment
246   997325 Leasing or rental services concerning household linen
247   997326 Leasing or rental services concerning textiles, clothing and footwear
248   997327 Leasing or rental services concerning do-it-yourself machinery and equipment
249   997329 Leasing or rental services concerning other goods
250 Group 99733   Licensing services for the right to use intellectual property and similar products
251   997331 Licensing services for the right to use computer software and databases
252   997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253   997333 Licensing services for the right to reproduce original art works
254   997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
255   997335 Licensing services for the right to use research and development products
256   997336 Licensing services for the right to use trademarks and franchises
257   997337 Licensing services for the right to use minerals including its exploration and evaluation
258   997338 Licensing services for right to use other natural resources including telecommunication spectrum
259   997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified
260 Section 8   Business and Production Services
261 Heading 9981   Research and development services
262 Group 99811   Research and experimental development services in natural sciences and engineering
263   998111 Research and experimental development services in natural sciences
264   998112 Research and experimental development services in engineering and technology
265   998113 Research and experimental development services in medical sciences and pharmacy
266   998114 Research and experimental development services in agricultural sciences
267 Group 99812   Research and experimental development services in social sciences and humanities
268   998121 Research and experimental development services in social sciences
269   998122 Research and experimental development services in humanities
270 Group 99813   Interdisciplinary research services
271   998130 Interdisciplinary research and experimental development services
272 Group 99814   Research and development originals
273   998141 Research and development originals in pharmaceuticals
274   998142 Research and development originals in agriculture
275   998143 Research and development originals in biotechnology
276   998144 Research and development originals in computer related sciences
277   998145 Research and development originals in other fields nowhere else classified
278 Heading 9982   Legal and accounting services
279 Group 99821   Legal services
280   998211 Legal advisory and representation services concerning criminal law
281   998212 Legal advisory and representation services concerning other fields of law
282   998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
283   998214 Legal documentation and certification services concerning other documents
284   998215 Arbitration and conciliation services
285   998216 Other legal services nowhere else classified
286 Group 99822   Accounting, auditing and bookkeeping services
287   998221 Financial auditing services
288   998222 Accounting and bookkeeping services
289   998223 Payroll services
290   998224 Other similar services nowhere else classified
291 Group 99823   Tax consultancy and preparation services
292   998231 Corporate tax consulting and preparation services
293   998232 Individual tax preparation and planning services
294 Group 99824   Insolvency and receivership services
295   998240 Insolvency and receivership services
296 Heading 9983   Other professional, technical and business services
297 Group 99831   Management consulting and management services; information technology services
298   998311 Management consulting and management services including
      financial, strategic, human resources, marketing, operations and supply chain management
299   998312 Business consulting services including public relations services
300   998313 Information technology consulting and support services
301   998314 Information technology design and development services
302   998315 Hosting and information technology infrastructure provisioning services
303   998316 Information technology infrastructure and network management services
304   998319 Other information technology services nowhere else classified
305 Group 99832   Architectural services, urban and land planning and landscape architectural services
306   998321 Architectural advisory services
307   998322 Architectural services for residential building projects
308   998323 Architectural services for non-residential building projects
309   998324 Historical restoration architectural services
310   998325 Urban planning services
311   998326 Rural land planning services
312   998327 Project site master planning services
313   998328 Landscape architectural services and advisory services
314 Group 99833   Engineering services
315   998331 Engineering advisory services
316   998332 Engineering services for building projects
317   998333 Engineering services for industrial and manufacturing projects
318   998334 Engineering services for transportation projects
319   998335 Engineering services for power projects
320   998336 Engineering services for telecommunications and broadcasting projects
321   998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322   998338 Engineering services for other projects nowhere else classified
323   998339 Project management services for construction projects
324 Group 99834   Scientific and other technical services
325   998341 Geological and geophysical consulting services
326   998342 Subsurface surveying services
327   998343 Mineral exploration and evaluation
328   998344 Surface surveying and map-making services
329   998345 Weather forecasting and meteorological services
330   998346 Technical testing and analysis services
331   998347 Certification of ships, aircraft, dams, and the like
332   998348 Certification and authentication of works of art
333   998349 Other technical and scientific services nowhere else classified
334 Group 99835   Veterinary services
335   998351 Veterinary services for pet animals
336   998352 Veterinary services for livestock
337   998359 Other veterinary services nowhere else classified
338 Group 99836   Advertising services and provision of advertising space or time
339   998361 Advertising Services
340   998362 Purchase or sale of advertising space or time, on commission
341   998363 Sale of advertising space in print media (except on commission)
342   998364 Sale of television and radio advertising time
343   998365 Sale of internet advertising space
344   998366 Sale of other advertising space or time (except on commission)
345 Group 99837   Market research and public opinion polling services
346   998371 Market research services
347   998372 Public opinion polling services
348 Group 99838   Photography and videography and their processing services
349   998381 Portrait photography services
350   998382 Advertising and related photography services
351   998383 Event photography and event videography services
352   998384 Specialty photography services
353   998385 Restoration and retouching services of photography
354   998386 Photographic and videographic processing services
355   998387 Other photography and videography and their processing services nowhere else classified
356 Group 99839   Other professional, technical and business services
357   998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services
358   998392 Design originals
359   998393 Scientific and technical consulting services
360   998394 Original compilations of facts or information
361   998395 Translation and interpretation services
362   998396 Trademarks and franchises
363   998397 Sponsorship services and brand promotion services
364   998399 Other professional, technical and business services nowhere else classified
365 Heading 9984   Telecommunications, broadcasting and information supply services
366 Group 99841   Telephony and other telecommunications services
367   998411 Carrier services
368   998412 Fixed telephony services
369   998413 Mobile telecommunications services
370   998414 Private network services
371   998415 Data transmission services
372   998419 Other telecommunications services including fax services, telex services nowhere else classified
373 Group 99842   Internet telecommunications services
374   998421 Internet backbone services
375   998422 Internet access services in wired and wireless mode
376   998423 Fax, telephony over the internet
377   998424 Audio conferencing and video conferencing over the internet
378   998429 Other internet telecommunications services nowhere else classified
379 Group 99843   On-line content services
380   998431 On-line text based information such as online books, newspapers, periodicals, directories and the like
381   998432 On-line audio content
382   998433 On-line video content
383   998434 Software downloads
384   998439 Other on-line contents nowhere else classified
385 Group 99844   News agency services
386   998441 News agency services to newspapers and periodicals
387   998442 Services of independent journalists and press photographers
388   998443 News agency services to audiovisual media
389 Group 99845   Library and archive services
390   998451 Library services
391   998452 Operation services of public archives including digital archives
392   998453 Operation services of historical archives including digital archives
393 Group 99846   Broadcasting, programming and programme distribution services
394   998461 Radio broadcast originals
395   998462 Television broadcast originals
396   998463 Radio channel programmes
397   998464 Television channel programmes
398   998465 Broadcasting services
399   998466 Home programme distribution services
400 Heading 9985   Support services
401 Group 99851   Employment services including personnel search, referral service and labour supply service
402   998511 Executive or retained personnel search services
403   998512 Permanent placement services, other than executive search services
404   998513 Contract staffing services
405   998514 Temporary staffing services
406   998515 Long-term staffing (pay rolling) services
407   998516 Temporary staffing-to-permanent placement services
408   998517 Co-employment staffing services
409   998519 Other employment and labour supply services nowhere else classified
410 Group 99852   Investigation and security services
411   998521 Investigation services
412   998522 Security consulting services
413   998523 Security systems services
414   998524 Armoured car services
415   998525 Guard services
416   998526 Training of guard dogs
417   998527 Polygraph services
418   998528 Fingerprinting services
419   998529 Other security services nowhere else classified
420 Group 99853   Cleaning services
421   998531 Disinfecting and exterminating services
422   998532 Window cleaning services
423   998533 General cleaning services
424   998534 Specialised cleaning services for reservoirs and tanks
425   998535 Sterilisation of objects or premises (operating rooms)
426   998536 Furnace and chimney cleaning services
427   998537 Exterior cleaning of buildings of all types
428   998538 Cleaning of transportation equipment
429   998539 Other cleaning services nowhere else classified
430 Group 99854   Packaging services
431   998540 Packaging services of goods for others
432   998541 Parcel packing and gift wrapping
433   998542 Coin and currency packing services
434   998549 Other packaging services nowhere else classified
435 Group 99855   Travel arrangement, tour operator and related services
436   998551 Reservation services for transportation
437   998552 Reservation services for accommodation, cruises and package tours
438   998553 Reservation services for convention centres, congress centres and exhibition halls
439   998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
440   998555 Tour operator services
441   998556 Tourist guide services
442   998557 Tourism promotion and visitor information services
443   998559 Other travel arrangement and related services nowhere else classified
444 Group 99859   Other support services
445   998591 Credit reporting and rating services
446   998592 Collection agency services
447   998593 Telephone-based support services
448   998594 Combined office administrative services
449   998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like
450   998596 Events, exhibitions, conventions and trade shows organisation and assistance services
451   998597 Landscape care and maintenance services
452   998598 Other information services nowhere else classified
453   998599 Other support services nowhere else classified
454 Heading 9986   Support services to agriculture, hunting, forestry, fishing, mining and utilities
455 Group 99861   Support services to agriculture, hunting, forestry and fishing
456   998611 Support services to crop production
457   998612 Animal husbandry services
458   998613 Support services to hunting
459   998614 Support services to forestry and logging
460   998615 Support services to fishing
461   998619 Other support services to agriculture, hunting, forestry and fishing
462 Group 99862   Support services to mining
463   998621 Support services to oil and gas extraction
464   998622 Support services to other mining nowhere else classified
465 Group 99863   Support services to electricity, gas and water distribution
466   998631 Support services to electricity transmission and distribution
467   998632 Support services to gas distribution
468   998633 Support services to water distribution
469   998634 Support services to distribution services of steam, hot water and airconditioning supply
470 Heading 9987   Maintenance, repair and installation (except construction) services
471 Group 99871   Maintenance and repair services of fabricated metal products, machinery and equipment
472   998711 Maintenance and repair services of fabricated metal products, except machinery and equipment
473   998712 Maintenance and repair services of office and accounting machinery
474   998713 Maintenance and repair services of computers and peripheral equipment
475   998714 Maintenance and repair services of transport machinery and equipment
476   998715 Maintenance and repair services of electrical household appliances
477   998716 Maintenance and repair services of telecommunication equipments and apparatus
478   998717 Maintenance and repair services of commercial and industrial machinery
479   998718 Maintenance and repair services of elevators and escalators
480   998719 Maintenance and repair services of other machinery and equipments
481 Group 99872   Repair services of other goods
482   998721 Repair services of footwear and leather goods
483   998722 Repair services of watches, clocks and jewellery
484   998723 Repair services of garments and household textiles
485   998724 Repair services of furniture
486   998725 Repair services of bicycles
487   998726 Maintenance and repair services of musical instruments
488   998727 Repair services for photographic equipment and cameras
489   998729 Maintenance and repair services of other goods nowhere else classified
490 Group 99873   Installation services (other than construction)
491   998731 Installation services of fabricated metal products, except machinery and equipment
492   998732 Installation services of industrial, manufacturing and service industry machinery and equipment
493   998733 Installation services of office and accounting machinery and computers
494   998734 Installation services of radio, television and communications equipment and apparatus
495   998735 Installation services of professional medical machinery and equipment, and precision and optical instruments
496   998736 Installation services of electrical machinery and apparatus nowhere else classified
497   998739 Installation services of other goods nowhere else classified
498 Heading 9988   Manufacturing services on physical inputs (goods) owned by others
499 Group 99881   Food, beverage and tobacco manufacturing services
500   998811 Meat processing services
501   998812 Fish processing services
502   998813 Fruit and vegetables processing services
503   998814 Vegetable and animal oil and fat manufacturing services
504   998815 Dairy product manufacturing services
505   998816 Other food product manufacturing services
506   998817 Prepared animal feeds manufacturing services
507   998818 Beverage manufacturing services
508   998819 Tobacco manufacturing services nowhere else classified
509 Group 99882   Textile, wearing apparel and leather manufacturing services
510   998821 Textile manufacturing services
511   998822 Wearing apparel manufacturing services
512   998823 Leather and leather product manufacturing services
513 Group 99883   Wood and paper manufacturing services
514   998831 Wood and wood product manufacturing services
515   998832 Paper and paper product manufacturing services
516 Group 99884   Petroleum, chemical and pharmaceutical product manufacturing services
517   998841 Coke and refined petroleum product manufacturing services
518   998842 Chemical product manufacturing services
519   998843 Pharmaceutical product manufacturing services
520 Group 99885   Rubber, plastic and other non-metallic mineral product manufacturing service
521   998851 Rubber and plastic product manufacturing services
522   998852 Plastic product manufacturing services
523   998853 Other non-metallic mineral product manufacturing services
524 Group 99886   Basic metal manufacturing services
525   998860 Basic metal manufacturing services
526 Group 99887   Fabricated metal product, machinery and equipment manufacturing services
527   998871 Structural metal product, tank, reservoir and steam generator manufacturing services
528   998872 Weapon and ammunition manufacturing services
529   998873 Other fabricated metal product manufacturing and metal treatment services
530   998874 Computer, electronic and optical product manufacturing services
531   998875 Electrical equipment manufacturing services
532   998876 General-purpose machinery manufacturing services nowhere else classified
533   998877 Special-purpose machinery manufacturing services
534 Group 99888   Transport equipment manufacturing services
535   998881 Motor vehicle and trailer manufacturing services
536   998882 Other transport equipment manufacturing services
537 Group 99889   Other manufacturing services
538   998891 Furniture manufacturing services
539   998892 Jewellery manufacturing services
540   998893 Imitation jewellery manufacturing services
541   998894 Musical instrument manufacturing services
542   998895 Sports goods manufacturing services
543   998896 Game and toy manufacturing services
544   998897 Medical and dental instrument and supply manufacturing services
545   998898 Other manufacturing services nowhere else classified
546 Heading 9989   Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547 Group 99891   Publishing, printing and reproduction services
548   998911 Publishing, on a fee or contract basis
549   998912 Printing and reproduction services of recorded media, on a fee or contract basis
550 Group 99892   Moulding, pressing, stamping, extruding and similar plastic manufacturing services
551   998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
552 Group 99893   Casting, forging, stamping and similar metal manufacturing services
553   998931 Iron and steel casting services
554   998932 Non-ferrous metal casting services
555   998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
556 Group 99894   Materials recovery (recycling) services, on a fee or contract basis
557   998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558   998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
559 Section 9   Community, social and personal services and other miscellaneous services
560 Heading 9991   Public administration and other services provided to the community as a whole; compulsory social security services
561 Group 99911   Administrative services of the government
562   999111 Overall Government public services
563   999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564   999113 Public administrative services related to the more efficient operation of business
565   999119 Other administrative services of the government nowhere else classified
566 Group 99912   Public administrative services provided to the community as a whole
567   999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568   999122 Services related to foreign economic aid
569   999123 Services related to foreign military aid
570   999124 Military defence services
571   999125 Civil defence services
572   999126 Police and fire protection services
573   999127 Public administrative services related to law courts
574   999128 Administrative services related to the detention or rehabilitation of criminals
575   999129 Public administrative services related to other public order and safety affairs nowhere else classified
576 Group 99913   Administrative services related to compulsory social security schemes
577   999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes
578   999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
579   999133 Administrative services related to unemployment compensation benefit schemes
580   999134 Administrative services related to family and child allowance programmes
581 Heading 9992   Education services
582 Group 99921   Pre-primary education services
583   999210 Pre-primary education services
584 Group 99922   Primary education services
585   999220 Primary education services
586 Group 99923   Secondary Education Services
587   999231 Secondary education services, general
588   999232 Secondary education services, technical and vocational
589 Group 99924   Higher education services
590   999241 Higher education services, general
591   999242 Higher education services, technical
592   999243 Higher education services, vocational
593   999249 Other higher education services
594 Group 99925   Specialised education services
595   999259 Specialised education services
596 Group 99929   Other education and training services and educational support services
597   999291 Cultural education services
598   999292 Sports and recreation education services
599   999293 Commercial training and coaching services
600   999294 Other education and training services nowhere else classified
601   999295 services involving conduct of examination for admission to educational institutions
602   999299 Other educational support services
603 Heading 9993   Human health and social care services
604 Group 99931   Human health services
605   999311 Inpatient services
606   999312 Medical and dental services
607   999313 Childbirth and related services
608   999314 Nursing and physiotherapeutic services
609   999315 Ambulance services
610   999316 Medical laboratory and diagnostic-imaging services
611   999317 Blood, sperm and organ bank services
612   999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
613 Group 99932   Residential care services for the elderly and disabled
614   999321 Residential health-care services other than by hospitals
615   999322 Residential care services for the elderly and persons with disabilities
616 Group 99933   Other social services with accommodation
617   999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618   999332 Other social services with accommodation for children
619   999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620   999334 Other social services with accommodation for adults
621 Group 99934   Social services without accommodation for the elderly and disabled
622   999341 Vocational rehabilitation services
623   999349 Other social services without accommodation for the elderly and disabled nowhere else classified
624 Group 99935   Other social services without accommodation
625   999351 Child day-care services
626   999352 Guidance and counseling services nowhere else classified related to children
627   999353 Welfare services without accommodation
628   999359 Other social services without accommodation nowhere else classified
629 Heading 9994   Sewage and waste collection, treatment and disposal and other environmental protection services
630 Group 99941   Sewerage, sewage treatment and septic tank cleaning services
631   999411 Sewerage and sewage treatment services
632   999412 Septic tank emptying and cleaning services
633 Group 99942   Waste collection services
634   999421 Collection services of hazardous waste
635   999422 Collection services of non-hazardous recyclable materials
636   999423 General waste collection services, residential
637   999424 General waste collection services, other nowhere else classified
638 Group 99943   Waste treatment and disposal services
639   999431 Waste preparation, consolidation and storage services
640   999432 Hazardous waste treatment and disposal services
641   999433 Non-hazardous waste treatment and disposal services
642 Group 99944   Remediation services
643   999441 Site remediation and clean-up services
644   999442 Containment, control and monitoring services and other site remediation services
645   999443 Building remediation services
646   999449 Other remediation services nowhere else classified
647 Group 99945   Sanitation and similar services
648   999451 Sweeping and snow removal services
649   999459 Other sanitation services nowhere else classified
650 Group 99949   Others
651   999490 Other environmental protection services nowhere else classified
652 Heading 9995   Services of membership organisations
653 Group 99951   Services furnished by business, employers and professional organisations Services
654   999511 Services furnished by business and employers organisations
655   999512 Services furnished by professional organisations
656 Group 99952   Services furnished by trade unions
657   999520 Services furnished by trade unions
658 Group 99959   Services furnished by other membership organisations
659   999591 Religious services
660   999592 Services furnished by political organisations
661   999593 Services furnished by human rights organisations
662   999594 Cultural and recreational associations
663   999595 Services furnished by environmental advocacy groups
664   999596 Services provided by youth associations
665   999597 Other civic and social organisations
666   999598 Home owners associations
667   999599 Services provided by other membership organisations nowhere else classified
668 Heading 9996   Recreational, cultural and sporting services
669 Group 99961   Audiovisual and related services
670   999611 Sound recording services
671   999612 Motion picture, videotape, television and radio programme production services
672   999613 Audiovisual post-production services
673   999614 Motion picture, videotape and television programme distribution services
674   999615 Motion picture projection services
675 Group 99962   Performing arts and other live entertainment event presentation and promotion services
676   999621 Performing arts event promotion and organisation services
677   999622 Performing arts event production and presentation services
678   999623 Performing arts facility operation services
679   999629 Other performing arts and live entertainment services nowhere else classified
680 Group 99963   Services of performing and other artists
681   999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682   999632 Services of authors, composers, sculptors and other artists, except performing artists
683   999633 Original works of authors, composers and other artists except performing artists, painters and sculptors
684 Group 99964   Museum and preservation services
685   999641 Museum and preservation services of historical sites and buildings
686   999642 Botanical, zoological and nature reserve services
687 Group 99965   Sports and recreational sports services
688   999651 Sports and recreational sports event promotion and organisation services
689   999652 Sports and recreational sports facility operation services
690   999659 Other sports and recreational sports services nowhere else classified
691 Group 99966   Services of athletes and related support services
692   999661 Services of athletes
693   999662 Support services related to sports and recreation
694 Group 99969   Other amusement and recreational services
695   999691 Amusement park and similar attraction services
696   999692 Gambling and betting services including similar online services
697   999693 Coin-operated amusement machine services
698   999694 Lottery services
699   999699 Other recreation and amusement services nowhere else classified
700 Heading 9997   Other services
701 Group 99971   Washing, cleaning and dyeing services
702   999711 Coin-operated laundry services
703   999712 Dry-cleaning services (including fur product cleaning services)
704   999713 Other textile cleaning services
705   999714 Pressing services
706   999715 Dyeing and colouring services
707   999719 Other washing, cleaning and dyeing services nowhere else classified
708 Group 99972   Beauty and physical well-being services
709   999721 Hairdressing and barbers services
710   999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711   999723 Physical well-being services including health club and fitness centre
712   999729 Other beauty treatment services nowhere else classified
713 Group 99973   Funeral, cremation and undertaking services
714   999731 Cemeteries and cremation services
715   999732 Undertaking services
716 Group 99979   Other miscellaneous services
717   999791 Services involving commercial use or exploitation of any event
718   999792 Agreeing to do an act
719   999793 Agreeing to refrain from doing an act
720   999794 Agreeing to tolerate an act
721   999795 Conduct of religious ceremonies or rituals by persons
722   999799 Other services nowhere else classified
723 Heading 9998   Domestic services
724 Group 99980   Domestic services
725   999800 Domestic services both part time and full time
726 Heading 9999   Services provided by extraterritorial organisations and bodies
727 Group 99990   Services provided by extraterritorial organisations and bodies
728   999900 Services provided by extraterritorial organisations and bodies