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THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O.85 Notification No. 11/2017-State Tax (Rate) dated 29th June 2017-

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, 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 Bihar Goods and Services Tax Act, 2017. 9 -
(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, -

(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(b) canal, dam or other irrigation works;

(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.

    6
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
    (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(c) a civil structure or any other original works pertaining to the "ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban);

(d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction / enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

(da) a civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban);

(db) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)" under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (Urban);

(e) a pollution control or effluent treatment plant, except located as a part of a factory; or

(f) a structure meant for funeral, burial or cremation of deceased.

(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.

    6
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    (v) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-

(a) railways, including monorail and metro;

(b) a single residential unit otherwise than as a part of a residential complex;

(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-

(1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

(2) any housing scheme of a State Government;

(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;

(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or

(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

6 -
    (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Gujarat Goods and Services Tax Act, 2017.

6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
    (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
    (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 -
    (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii)or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
    (x) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
    (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) 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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand 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.

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) 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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand 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.

9 -
(iv) Omitted w.e.f. 15-11-2017    
(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.

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(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.

Explanation.- For the removal of doubt, it is hereby clarified that, 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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.

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 and 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)]
(vi) Transport of passengers by any motor vehicle designed to carry passengers 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,other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)
  or  
  6 -
(vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -
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 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)]
  or
  6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.";
(iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 -
(v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken fPlease refer to Explanation no. (iv)
      or  
      6 -
    (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 -
10

Heading 9966 (Rental services of transport vehicles)

(i) Renting of any motor vehicle designed to carry passengers 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,other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. Please refer to Explanation no. (iv)]
  or  
  6 -
(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
    (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) 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)]
  or
  6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.
(ii) Supporting services in transport other than (i) above. 9 -
12 Heading 9968 Postal and courier services. 9  
13 Heading 9969 Electricity, gas, water and other distribution services. 9  
14 Section 7 Financial and related services; real estate services; and rental and leasing services.    
15

Heading 9971 (Financial and related services)

(i) Services provided by a foreman of a chit fund in relation to chit.

Explanation.-

(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;

(b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).

6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of 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 Bihar 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) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent.of the rate of State tax as applicable on supply of like goods involving transfer of title in goods.

Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.

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    (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -
16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil -
    (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number3, at item (i); sub-item (b), sub-item (c), subitem (d),sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)of item (v); and subitem (c) of item (vi).

Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.

Nil -
    (iii) Real estate services other than (i) and (ii) above. 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 Bihar 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 of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent.of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
    (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
    (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. -
18 Section 8 Business and Production Services    
19 Heading 9981 Research and development services. 9 -
20 Heading 9982 Legal and accounting services. 9 -
21

Heading 9983 (Other professional, technical and business services)

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

Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) 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) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (iii) Support services other than (i) and (ii) 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.

(h) services by way of fumigation in a warehouse 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) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 -
    (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -
25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 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) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(c) all products 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;

(da) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 2.5per cent. or Nil;

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

(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;

(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(i) manufacture of handicraft goods

Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification S.O. No. 179- dated the 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 880, dated the 21st September, 2017 as amended from time to time.

2.5 -
(ia) Services by way of job work in relation to-

(a) manufacture of umbrella;

(b) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 6per cent.

6 -
(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals.

(c) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 2.5 per cent. or Nil.

2.5 -
(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under I Chapter 48 or 49, which attract BGST@ 6 per cent. 6 -
(iii) Tailoring services. 2.5 -
    (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -
27 Heading 9989 (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract BGST @ 6 per cent.or 2.5 per cent.or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 -
    (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 -
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 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 -
    (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 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 or planetarium. 9 -
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

9 -
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 -
(iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, 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), (iiia), (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), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi),against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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 this paragraph, "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 beincluding by way of lease or sublease.

    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 Bihar 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.

    (ix) "Governmental Authority" means an authority or a board or any other body,-

      (i) set up by an Act of Parliament or a State Legislature; or

      (ii) established by any Government,

    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

    (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,-

      i) set up by an Act of Parliament or State Legislature; or

      ii) established by any Government,

    with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.

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

    By the order of Governor of Bihar,

    SUJATA CHATURVEDI,

    Commissioner-cum-Principal Secretary

    Commercial Taxes Department.

    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

    SUJATA CHATURVEDI,

    Commissioner-cum-Principal Secretary

    Commercial Taxes Department.