DEMO
|
The Central Goods and Services Tax Act, 2017 Notification
-
Body
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
118a
Group 99654
Multimodal Transport of goods from a place in India to another place in India
118b
996541
Multimodal Transport of goods from a place in India to another place in India.
119
Heading 9966
Rental services of transport vehicles with operators
120
Group 99660
Rental services of transport vehicles with operators
121
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with operator
124
996609
Rental services of other transport vehicles nowhere else classified with 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 without operator
233
Group 99731
Leasing or rental services concerning machinery and equipment without operator
234
997311
Leasing or rental services concerning transport equipments including containers, without operator
235
997312
Leasing or rental services concerning agricultural machinery and equipment without operator
236
997313
Leasing or rental services concerning construction machinery and equipment without operator
237
997314
Leasing or rental services concerning office machinery and equipment (except computers) without operator
238
997315
Leasing or rental services concerning computers without operators
239
997316
Leasing or rental services concerning telecommunications equipment without operator
240
997319
Leasing or rental services concerning other machinery and equipments 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
Omitted w.e.f. 20-10-2023
697
999693
Coin-operated amusement machine services
698
Omitted w.e.f. 20-10-2023
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