Service Classification code for GST in India

 

 

SERVICE CLASSIFICATION CODE FOR GST

 

 

 

 

PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES

 

18Construction Services                  

Heading No.9954                             Construction services

Group 99541                       Construction services of buildings

995411  Construction services of single dwelling or multi dewlling or multi-storied residential buildings

                995412  Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc

                995413  Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings

                995414  Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.

                995415  Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings

                995416  Construction Services of other buildings n.e.c

                995419  Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.

 

                            

Group 99542                       General construction services of civil engineering works

                995421  General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels

                995422  General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

                995423  General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.

                995424  General construction services of local water & sewage pipelines, electricity and communication cables & related works

                995425  General construction services of mines and industrial plants

                995426  General Construction services of Power Plants and its related infrastructure

                995427  General construction services of outdoor sport and recreation facilities

                995428  General construction services of other civil engineering works n.e.c.

                995429  Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.

                              

Group 99543                      Site preparation services

                995431  Demolition services

                995432  Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

                995433  Excavating and earthmoving services

                995434  Water well drilling services and septic system installation services

                995435  Other site preparation services n.e.c

                995439  Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

                              

Group 99544                       Assembly and erection of prefabricated constructions

                995441  Installation, assembly and erection services of prefabricated buildings

                995442  Installation, assembly and erection services of other prefabricated structures and constructions

                995443  Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)

                995444  Other assembly and erection services n.e.c.

                995449  Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

                              

Group 99545                       Special trade construction services

                995451  Pile driving and foundation services

                995452  Building framing & Roof Framing services

                995453  Roofing and waterproofing services

                995454  Concrete services

                995455  Structural steel erection services

                995456  Masonry services

                995457  Scaffolding services

                995458  Other special trade construction services n.e.c.

                995459  Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

                              

Group 99546                       Installation services

                995461  Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.

                995462  Water plumbing and drain laying services

                995463  Heating, ventilation and air conditioning equipment installation services

                995464  Gas fitting installation services

                995465  Insulation services

                995466  Lift and escalator installation services

                995468  Other installation services n.e.c.

                995469  Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

 

 

                           

Group 99547                       Building completion and finishing services

                995471  Glazing services

                995472  Plastering services

                995473  Painting services

                995474  Floor and wall tiling services

                995475  Other floor laying, wall covering and wall papering services

                995476  Joinery and carpentry services

                995477  Fencing and railing services

                995478  Other building completion and finishing services n.e.c.

                995479  Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

                              

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

                              

Heading No. 9961                             Services in wholesale trade

Group 99611                     

                996111  Services provided for a fee/commission or contract basis on wholesale trade

                              

Heading No. 9962                             Services in retail trade

Group 99621                     

                996211  Services provided for a fee/commission or contract basis on retail trade

                              

Heading No. 9963                             Accommodation, Food and beverage services

Group 99631                       Accommodation services

                996311  Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc

                996312  Camp site services

                996313  Recreational and vacation camp services

                              

                              

Group 99632                       Other accommodation services

                996321  Room or unit accommodation services for students in student residences

                996322  Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

                996329  Other room or unit accommodation services n.e.c.

                              

Group 99633                       Food, edible preparations, alchoholic & non-alchocholic beverages serving services

                996331  Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

                996332  Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.

                996333  Services provided in Canteen and other similar establishments

                996334  Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

                996335  Catering services in trains, flights etc.

                996336  Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

                996337  Other contract food services

                996339  Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.

                              

Heading No. 9964                             Passenger transport services

Group 99641                       Local transport and sightseeing transportation services of passengers

                996411  Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

                996412  Taxi services including radio taxi & other similar services;

                996413  Non-scheduled local bus and coach charter services

                996414  Other land transportation services of passengers.

                996415  Local water transport services of passengers by ferries, cruises etc

                996416  Sightseeing transportation services by rail, land, water & air

                996419  Other local transportation services of passengers n.e.c.

                              

Group 99642                       Long-distance transport services of passengers

                996421  Long-distance transport services of passengers through Rail network by Railways, Metro etc

                996422  Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

                996423  Taxi services including radio taxi & other similar services

                996424  Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

                996425  Domestic/International Scheduled Air transport services of passengers

                996426  Domestic/international non-scheduled air transport services of Passengers

                996427  Space transport services of passengers

                996429  Other long-distance transportation services of passengers n.e.c.

                              

Heading No. 9965                             Goods Transport Services

Group 99651                       Land transport services of Goods

                996511  Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.

                996512  Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

                996513  Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

                996519  Other land transport services of goods n.e.c.

                              

Group 99652                       Water transport services of goods

                996521  Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc

                996522  Inland water transport services of goods by refrigerator vessels, tankers and other vessels.

                              

Group 99653                       Air and space transport services of goods

                996531  Air transport services of letters & parcels and other goods

                996532  Space transport services of freight

                              

Heading No. 9966                             Rental services of transport vehicles with or without operators

Group 99660                       Rental services of transport vehicles with or without operators

                996601  Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator

                996602  Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

                996603  Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator

                996609  Rental services of other transport vehicles n.e.c. with or without operator

                              

Heading No.9967                              Supporting services in transport

Group 99671                       Cargo handling services

                996711  Container handling services

                996712  Customs House Agent services

                996713  Clearing and forwarding services

                996719  Other cargo and baggage handling services

                              

Group 99672                       Storage and warehousing services

                996721  Refrigerated storage services

                996722  Bulk liquid or gas storage services

                996729  Other storage and warehousing services

                              

Group 99673                       Supporting services for railway transport

                996731  Railway pushing or towing services

                996739  Other supporting services for railway transport n.e.c.

                              

Group 99674                       Supporting services for road transport

                996741  Bus station services

                996742  Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.

                996743  Parking lot services

                996744  Towing services for commercial and private vehicles

                996749  Other supporting services for road transport n.e.c.

                              

Group 99675                       Supporting services for water transport (coastal, transoceanic and inland waterways)

                996751  Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc

                996752  Pilotage and berthing services

                996753  Vessel salvage and refloating services

                996759  Other supporting services for water transport n.e.c.

                              

Group 99676                       Supporting services for air or space transport

                996761  Airport operation services (excl. cargo handling)

                996762  Air traffic control services

                996763  Other supporting services for air transport

                996764  Supporting services for space transport

                              

Group 99679                       Other supporting transport services

                996791  Goods transport agency services for road transport

                996792  Goods transport agency services for other modes of transport

                996793  Other goods transport services

                996799  Other supporting transport services n.e.c

                              

Heading No. 9968                             Postal and courier services

Group 99681                       Postal and courier services

                996811  Postal services including post office counter services, mail box rental services.

                996812  Courier services

                996813  Local delivery services

                996819  Other Delivery Services n.e.c

                              

Heading No. 9969                             Electricity, gas, water and other distribution services

Group 99691                       Electricity and gas distribution services

                996911  Electricity transmission services

                996912  Electricity distribution services

                996913  Gas distribution services

                              

Group 99692                       Water distribution and other services

                996921  Water distribution services

                996922  Services involving distribution of steam, hot water and air conditioning supply etc.

                996929  Other similar services.

                              

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

                              

Heading No. 9971                             Financial and related services

Group 99711                       Financial services (except investment banking, insurance services and pension services)

                997111  Central banking services

                997112  Deposit services

                997113  Credit-granting services including stand-by commitment, guarantees & securities

                997114  Financial leasing services

                997119  Other financial services (except investment banking, insurance services and pension services)

                              

Group 99712                       Investment banking services

                997120  Investment banking services

                              

Group 99713                       Insurance and pension services (excluding reinsurance services)

                997131  pension services

                997132  Life insurance services  (excluding reinsurance services)

                997133  Accident and health insurance services

                997134  Motor vehicle insurance services

                997135  Marine, aviation, and other transport insurance services

                997136  Freight insurance services & Travel insurance services

                997137  Other property insurance services

                997139  Other non-life insurance services (excluding reinsurance services)

                              

Group 99714                       Reinsurance services

                997141  Life reinsurance services

                997142  Accident and health reinsurance services

                997143  Motor vehicle reinsurance services

                997144  Marine, aviation and other transport reinsurance ser

                997145  services

                997146  Freight reinsurance services

                997147  Other property reinsurance services

                997149  Other non-life reinsurance services

                              

Group 99715                       Services auxiliary to financial services (other than to insurance and pensions)

                997151  Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services

                997152  Brokerage and related securities and commodities services including commodity exchange services

                997153  Portfolio management services except pension funds

                997154  Trust and custody services

                997155  Services related to the administration of financial markets

                997156  Financial consultancy services

                997157  Foreign exchange services

                997158  Financial transactions processing and clearing house services

                997159  Other services auxiliary to financial services

                              

Group 99716                       Services auxillary to insurance and pensions

                997161  Insurance brokerage and agency services

                997162  Insurance claims adjustment services

                997163  Actuarial services

                997164  Pension fund management services

                997169  Other services auxiliary to insurance and pensions

                              

Group 99717                       Services of holding financial assets

                997171  Services of holding equity of subsidiary companies

                997172  Services of holding securities and other assets of trusts and funds and similar financial entities

                              

Heading No.9972                              Real estate services

Group 99721                       Real estate services involving owned or leased property

                997211  Rental or leasing services involving own or leased residential property

                997212  Rental or leasing services involving own or leased non-residential property

                997213  Trade services of buildings

                997214  Trade services of time-share properties

                997215  Trade services of vacant and subdivided land

                              

Group 99722                       Real estate services on a fee/commission basis or contract basis

                997221  Property management services on a fee/commission basis or contract basis

                997222  Building sales on a fee/commission basis or contract basis

                997223  Land sales on a fee/commission basis or contract basis

                997224  Real estate appraisal services on a fee/commission basis or contract basis

                              

Heading no.9973                              Leasing or rental services with or without operator

Group 99731                       Leasing or rental services concerning machinery and equipment with or without operator

                997311  Leasing or rental services concerning transport equipments including containers, with or without operator

                997312  Leasing or rental services concerning agricultural machinery and equipment with or without operator

                997313  Leasing or rental services concerning construction machinery and equipment with or without operator

                997314  Leasing or rental services concerning office machinery and equipment (except computers) with or without operator

                997315  Leasing or rental services concerning computers with or without operators

                997316  Leasing or rental services concerning telecommunications equipment with or without operator

                997319  Leasing or rental services concerning other machinery and equipments with or without operator

                              

Group 99732                       Leasing or rental services concerning other goods

                997321  Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )

                997322  Leasing or rental services concerning video tapes and disks (Home entertainment equipment )

                997323  Leasing or rental services concerning furniture and other household appliances

                997324  Leasing or rental services concerning pleasure and leisure equipment.

                997325  Leasing or rental services concerning household linen.

                997326  Leasing or rental services concerning textiles, clothing and footwear.

                997327  Leasing or rental services concerning do-it-yourself machinery and equipment

                997329  Leasing or rental services concerning other goods

                              

Group 99733                       Licensing services for the right to use intellectual property and similar products

                997331  Licensing services for the right to use computer software and databases.

                997332  Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.

                997333  Licensing services for the right to reproduce original art works

                997334  Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.

                997335  Licensing services for the right to use R&D products

                997336  Licensing services for the right to use trademarks and franchises

                997337  Licensing services for the right to use minerals including its exploration and evaluation

                997338  Licensing services for right to use other natural resources including telecommunication spectrum

                997339  Licensing services for the right to use other intellectual property products and other rescources n.e.c

 

 

   

                          

Section 8 : Business and Production Services                      

                              

Heading no. 9981                              Research and development services

Group 99811                       Research and experimental development services in natural sciences and engineering.

                998111  Research and experimental development services in natural sciences

                998112  Research and experimental development services in engineering and technology

                998113  Research and experimental development services in medical sciences and pharmacy.

                998114  Research and experimental development services in agricultural sciences.

                              

Group 99812                       Research and experimental development services in social sciences and humanities.

                998121  Research and experimental development services in social sciences.

                998122  Research and experimental development services in humanities

                              

Group 99813                       Interdisciplinary research services.

                998130  Interdisciplinary research and experimental development services.

                              

Group 99814                       Research and development originals

                998141  Research and development originals in pharmaceuticals

                998142  Research and development originals in agriculture

                998143  Research and development originals in biotechnology

                998144  Research and development originals in computer related sciences

                998145  Research and development originals in other fields n.e.c.

                              

Heading no. 9982                              Legal and accounting services

Group 99821                       Legal services

                998211  Legal advisory and representation services concerning criminal law.

                998212  Legal advisory and representation services concerning other fields of law.

                998213  Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.

                998214  Legal documentation and certification services concerning other documents.

                998215  Arbitration and conciliation services

                998216  Other legal services n.e.c.

                              

Group 99822                       Accounting, auditing and bookkeeping services

                998221  Financial auditing services

                998222  Accounting and bookkeeping services

                998223  Payroll services

                998224  Other similar services n.e.c

                              

Group 99823                       Tax consultancy and preparation services

                998231  Corporate tax consulting and preparation services

                998232  Individual tax preparation and planning services

                              

Group 99824                       Insolvency and receivership services

                998240  Insolvency and receivership services

 

                            

Heading no. 9983                              Other professional, technical and business services

Group 99831                       Management consulting and management services; information technology services.

                998311  Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.

                998312  Business consulting services including pubic relations services

                998313  Information technology (IT) consulting and support services

                998314  Information technology (IT) design and development services

                998315  Hosting and information technology (IT) infrastructure provisioning services

                998316  IT infrastructure and network management services

                998319  Other information technology services n.e.c

                              

Group 99832                       Architectural services, urban and land planning and landscape architectural services

                998321  Architectural advisory services

                998322  Architectural services for residential building projects

                998323  Architectural services for non-residential building projects

                998324  Historical restoration architectural services

                998325  Urban planning services

                998326  Rural land planning services

                998327  Project site master planning services

                998328  Landscape architectural services and advisory services

                              

Group 99833                       Engineering services

                998331  Engineering advisory services

                998332  Engineering services for building projects

                998333  Engineering services for industrial and manufacturing projects

                998334  Engineering services for transportation projects

                998335  Engineering services for power projects

                998336  Engineering services for telecommunications and broadcasting projects

                998337  Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.

                998338  Engineering services for other projects n.e.c.

                998339  Project management services for construction projects

                              

Group 99834                       Scientific and other technical services

                998341  Geological and geophysical consulting services

                998342  Subsurface surveying services

                998343  Mineral exploration and evaluation

                998344  Surface surveying and map-making services

                998345  Weather forecasting and meteorological services

                998346  Technical testing and analysis services

                998347  Certification of ships, aircraft, dams, etc.

                998348  Certification and authentication of works of art

                998349  Other technical and scientific services n.e.c.

                              

Group 99835                       Veterinary services

                998351  Veterinary services for pet animals

                998352  Veterinary services for livestock

                998359  Other veterinary services n.e.c.

                              

Group 99836                       Advertising services and provision of advertising space or time.

                998361  Advertising Services

                998362  Purchase or sale of advertising space or time, on commission

                998363  Sale of advertising space in print media (except on commission)

                998364  Sale of TV and radio advertising time

                998365  Sale of Internet advertising space

                998366  Sale of other advertising space or time (except on commission)

                              

Group 99837                       Market research and public opinion polling services

                998371  Market research services

                998372  Public opinion polling services

                              

Group 99838                       Photography & Videography and their processing services

                998381  Portrait photography services

                998382  Advertising and related photography services

                998383  Event photography and event videography services

                998384  Specialty photography services

                998385  Restoration and retouching services of photography

                998386  Photographic & videographic processing services

                998387  Other Photography & Videography and their processing services n.e.c.

                              

Group 99839                       Other professional, technical and business services.

                998391  Specialty design services including interior design, fashion design, industrial design and other specialty design services

                998392  Design originals

                998393  Scientific and technical consulting services

                998394  Original compilations of facts/information

                998395  Translation and interpretation services

                998396  Trademarks and franchises

                998397  Sponsorship Services & Brand Promotion Services

                998399  Other professional, technical and business services n.e.c.

                              

Heading no. 9984                              Telecommunications, broadcasting and information supply services

Group 99841                       Telephony and other telecommunications services

                998411  Carrier services

                998412  Fixed telephony services

                998413  Mobile telecommunications services

                998414  Private network services

                998415  Data transmission services

                998419  Other telecommunications services including Fax services, Telex services n.e.c.

                              

Group 99842                       Internet telecommunications services

                998421  Internet backbone services

                998422  Internet access services in wired and wireless mode.

                998423  Fax, telephony over the Internet

                998424  Audio conferencing and video conferencing over the Internet

                998429  Other Internet telecommunications services n.e.c.

                              

Group 99843                       On-line content services

                998431  On-line text based information such as online books, newpapers, periodicals, directories etc

                998432  On-line audio content

                998433  On-line video content

                998434  Software downloads

                998439  Other on-line contents n.e.c.

                              

Group 99844                       News agency services

                998441  News agency services to newspapers and periodicals

                998442  Services of independent journalists and press photographers

                998443  News agency services to audiovisual media

                              

Group 99845                       Library and archive services

                998451  Library services

                998452  Operation services of public archives including digital archives

                998453  Operation services of historical archives including digital archives

                              

Group 99846                       Broadcasting, programming and programme distribution services

                998461  Radio broadcast originals

                998462  Television broadcast originals

                998463  Radio channel programmes

                998464  Television channel programmes

                998465  Broadcasting services

                998466  Home programme distribution services

                              

Heading no. 9985                              Support services

Group 99851                       Employment services including personnel search/referral service & labour supply service

                998511  Executive/retained personnel search services

                998512  Permanent placement services, other than executive search services

                998513  Contract staffing services

                998514  Temporary staffing services

                998515  Long-term staffing (pay rolling) services

                998516  Temporary staffing-to-permanent placement services

                998517  Co-employment staffing services

                998519  Other employment & labour supply services n.e.c

                              

Group 99852                       Investigation and security services

                998521  Investigation services

                998522  Security consulting services

                998523  Security systems services

                998524  Armoured car services

                998525  Guard services

                998526  Training of guard dogs

                998527  Polygraph services

                998528  Fingerprinting services

                998529  Other security services n.e.c.

                              

Group 99853                       Cleaning services

                998531  Disinfecting and exterminating services

                998532  Window cleaning services

                998533  General cleaning services

                998534  Specialized cleaning services for reservoirs and tanks

                998535  Sterilization of objects or premises (operating rooms)

                998536  Furnace and chimney cleaning services

                998537  Exterior cleaning of buildings of all types

                998538  Cleaning of transportation equipment

                998539  Other cleaning services n.e.c.

                              

Group 99854                       Packaging services

                998540  Packaging services of goods for others

                998541  Parcel packing and gift wrapping

                998542  Coin and currency packing services

                998549  Other packaging services n.e.c

                              

Group 99855                       Travel arrangement, tour operator and related services

                998551  Reservation services for transportation

                998552  Reservation services for accommodation, cruises and package tours

                998553  Reservation services for convention centres, congress centres and exhibition halls

                998554  Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services

                998555  Tour operator services

                998556  Tourist guide services

                998557  Tourism promotion and visitor information services

                998559  Other travel arrangement and related services n.e.c

                              

Group 99859                       Other support services

                998591  Credit reporting & rating services

                998592  Collection agency services

                998593  Telephone-based support services

                998594  Combined office administrative services

                998595  Specialized office support services such as duplicating services, mailing services, document preparation etc

                998596  Events, Exhibitions, Conventions and trade shows organisation and assistance services

                998597  Landscape care and maintenance services

                998598  Other information services n.e.c.

                998599  Other support services n.e.c.

                              

Heading no.9986                              Support services to agriculture, hunting, forestry, fishing, mining and utilities.

Group 99861                       Support services to agriculture, hunting, forestry and fishing

                998611  Support services to crop production

                998612  Animal husbandry services

                998613  Support services to hunting

                998614  Support services to forestry and logging

                998615  Support services to fishing

                998619  Other support services to agriculture, hunting, forestry and fishing

                              

Group 99862                       Support services to mining

                998621  Support services to oil and gas extraction

                998622  Support services to other mining n.e.c.

                              

Group 99863                       Support services to electricity, gas and water distribution

                998631  Support services to electricity transmission and distribution

                998632  Support services to gas distribution

                998633  Support services to water distribution

                998634  Support services to Distribution services of steam, hot water and air-conditioning supply

                              

Heading no. 9987                              Maintenance, repair and installation (except construction) services

Group 99871                       Maintenance and repair services of fabricated metal products, machinery and equipment

                998711  Maintenance and repair services of fabricated metal products, except machinery and equipment.

                998712  Maintenance and repair services of office and accounting machinery

                998713  Maintenance and repair services of computers and peripheral equipment

                998714  Maintenance and repair services of transport machinery and equipment

                998715  Maintenance and repair services of electrical household appliances

                998716  Maintenance and repair services of telecommunication equipments and apparatus

                998717  Maintenance and repair services of commercial and industrial machinery.

                998718  Maintenance and repair services of elevators and escalators

                998719  Maintenance and repair services of other machinery and equipments

                              

Group 99872                       Repair services of other goods

                998721  Repair services of footwear and leather goods

                998722  Repair services of watches, clocks and jewellery

                998723  Repair services of garments and household textiles

                998724  Repair services of furniture

                998725  Repair services of bicycles

                998726  Maintenance and repair services of musical instruments

                998727  Repair services for photographic equipment and cameras

                998729  Maintenance and repair services of other goods n.e.c.

                              

Group 99873                       Installation services (other than construction)

                998731  Installation services of fabricated metal products, except machinery and equipment.

                998732  Installation services of industrial, manufacturing and service industry machinery and equipment.

                998733  Installation services of office and accounting machinery and computers

                998734  Installation services of radio, television and communications equipment and apparatus.

                998735  Installation services of professional medical machinery and equipment, and precision and optical instruments.

                998736  Installation services of electrical machinery and apparatus n.e.c.

                998739  Installation services of other goods n.e.c.

                              

Heading no. 9988                              Manufacturing services on physical inputs (goods) owned by others

Group 99881                       Food, beverage and tobacco manufacturing services

                998811  Meat processing services

                998812  Fish processing services

                998813  Fruit and vegetables processing services

                998814  Vegetable and animal oil and fat manufacturing services

                998815  Dairy product manufacturing services

                998816  Other food product manufacturing services

                998817  Prepared animal feeds manufacturing services

                998818  Beverage manufacturing services

                998819  Tobacco manufacturing services n.e.c.

                              

Group 99882                       Textile, wearing apparel and leather manufacturing services

                998821  Textile manufacturing services

                998822  Wearing apparel manufacturing services

                998823  Leather and leather product manufacturing services

                              

Group 99883                       Wood and paper manufacturing services

                998831  Wood and wood product manufacturing services

                998832  Paper and paper product manufacturing services

                              

Group 99884                       Petroleum, chemical and pharmaceutical product manufacturing services

                998841  Coke and refined petroleum product manufacturing services

                998842  Chemical product manufacturing services

                998843  Pharmaceutical product manufacturing services

                              

                              

Group 99885                       Rubber, plastic and other non-metallic mineral product manufacturing service

                998851  Rubber and plastic product manufacturing services

                998852  Plastic product manufacturing services

                998853  Other non-metallic mineral product manufacturing services

                              

Group 99886                       Basic metal manufacturing services

                998860  Basic metal manufacturing services

                              

Group 99887                       Fabricated metal product, machinery and equipment manufacturing services

                998871  Structural metal product, tank, reservoir and steam generator manufacturing services

                998872  Weapon and ammunition manufacturing services

                998873  Other fabricated metal product manufacturing and metal treatment services

                998874  Computer, electronic and optical product manufacturing services

                998875  Electrical equipment manufacturing services

                998876  General-purpose machinery manufacturing services n.e.c.

                998877  Special-purpose machinery manufacturing services

                              

Group 99888                       Transport equipment manufacturing services

                998881  Motor vehicle and trailer manufacturing services

                998882  Other transport equipment manufacturing services

                              

Group 99889                       Other manufacturing services

                998891  Furniture manufacturing services

                998892  Jewellery manufacturing services

                998893  Imitation jewellery manufacturing services

                998894  Musical instrument manufacturing services

                998895  Sports goods manufacturing services

                998896  Game and toy manufacturing services

                998897  Medical and dental instrument and supply manufacturing services

                998898  Other manufacturing services n.e.c.

                              

Heading no. 9989                              Other manufacturing services; publishing, printing and reproduction services; materials recovery services

Group 99891                       Publishing, printing and reproduction services

                998911  Publishing, on a fee or contract basis

                998912  Printing and reproduction services of recorded media, on a fee or contract basis

                              

Group 99892                       Moulding, pressing, stamping, extruding and similar plastic manufacturing services

                998920  Moulding, pressing, stamping, extruding and similar plastic manufacturing services

                              

Group 99893                       Casting, forging, stamping and similar metal manufacturing services

                998931  Iron and steel casting services

                998932  Non-ferrous metal casting services

                998933  Metal forging, pressing, stamping, roll forming and powder metallurgy services

                              

Group 99894                       Materials recovery (recycling) services, on a fee or contract basis

                998941  Metal waste and scrap recovery (recycling) services, on a fee or contract basis

                998942  Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

                              

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

                              

Heading No. 9991                             Public administration and other services provided to the community as a whole; compulsory social security services

                              

Group 99911                       Administrative services of the government

                999111  Overall Government public services

                999112  Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

                999113  Public administrative services related to the more efficient operation of business.

                999119  Other administrative services of the government n.e.c.

                              

Group 99912                       Public administrative services provided to the community as a whole

                999121  Public administrative services related to external affairs, diplomatic and consular services abroad.

                999122  Services related to foreign economic aid

                999123  Services related to foreign military aid

                999124  Military defence services

                999125  Civil defence services

                999126  Police and fire protection services

                999127  Public administrative services related to law courts

                999128  Administrative services related to the detention or rehabilitation of criminals.

                999129  Public administrative services related to other public order and safety affairs n.e.c.

                              

Group 99913                       Administrative services related to compulsory social security schemes.

                999131  Administrative services related to sickness, maternity or temporary disablement benefit schemes.

                999132  Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

                999133  Administrative services related to unemployment compensation benefit schemes

                999134  Administrative services related to family and child allowance programmes

                              

Heading no. 9992                              Education services

Group 99921                       Pre-primary education services

                999210  Pre-primary education services

                              

Group 99922                       Primary education services

                999220  Primary education services

                              

Group 99923                       Secondary Education Services

                999231  Secondary education services, general

                999232  Secondary education services, technical and vocational.

                              

Group 99924                       Higher education services

                999241  Higher education services, general

                999242  Higher education services, technical

                999243  Higher education services, vocational

                999249  Other higher education services

                              

Group 99925                       Specialised education services

                999259  Specialised education services

                              

Group 99929                       Other education & training services and educational support services

                999291  Cultural education services

                999292  Sports and recreation education services

                999293  Commercial training and coaching services

                999294  Other education and training services n.e.c.

                999295  services involving conduct of examination for admission to educational institutions

                999299  Other Educational support services

                              

Heading no. 9993                              Human health and social care services

Group 99931                       Human health services

                999311  Inpatient services

                999312  Medical and dental services

                999313  Childbirth and related services

                999314  Nursing and Physiotherapeutic services

                999315  Ambulance services

                999316  Medical Laboratory and Diagnostic-imaging services

                999317  Blood, sperm and organ bank services

                999319  Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.

                              

Group 99932                       Residential care services for the elderly and disabled

                999321  Residential health-care services other than by hospitals

                999322  Residential care services for the elderly and persons with disabilities

                              

Group 99933                       Other social services with accommodation

                999331  Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse

                999332  Other social services with accommodation for children

                999333  Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse

                999334  Other social services with accommodation for adults

                              

Group 99934                       Social services without accommodation for the elderly and disabled

                999341  Vocational rehabilitation services

                999349  Other social services without accommodation for the elderly and disabled n.e.c.

                              

Group 99935                       Other social services without accommodation

                999351  Child day-care services

                999352  Guidance and counseling services n.e.c. related to children

                999353  Welfare services without accommodation

                999359  Other social services without accommodation n.e.c.

                              

Heading no.9994                              Sewage and waste collection, treatment and disposal and other environmental protection services

                              

Group 99941                       Sewerage, sewage treatment and septic tank cleaning services

                999411  Sewerage and sewage treatment services

                999412  Septic tank emptying and cleaning services

                              

Group 99942                       Waste collection services

                999421  Collection services of hazardous waste

                999422  Collection services of non-hazardous recyclable materials

                999423  General waste collection services, residential

                999424  General waste collection services, other n.e.c.

 

  

                           

Group 99943                       Waste treatment and disposal services

                999431  Waste preparation, consolidation and storage services

                999432  Hazardous waste treatment and disposal services

                999433  Non-hazardous waste treatment and disposal services

                              

Group 99944                       Remediation services

                999441  Site remediation and clean-up services

                999442  Containment, control and monitoring services and other site remediation services

                999443  Building remediation services

                999449  Other remediation services n.e.c.

                              

Group 99945                       Sanitation and similar services

                999451  Sweeping and snow removal services

                999459  Other sanitation services n.e.c.

                              

Group 99949                       Others

                999490  Other environmental protection services n.e.c.

                              

Heading no.9995                              Services of membership organizations

Group 99951                       Services furnished by business, employers and professional organizations Services

                999511  Services furnished by business and employers organizations

                999512  Services furnished by professional organizations

                              

Group 99952                       Services furnished by trade unions

                999520  Services furnished by trade unions

                              

Group 99959                       Services furnished by other membership organizations

                999591  Religious services

                999592  Services furnished by political organizations

                999593  Services furnished by human rights organizations

                999594  Cultural and recreational associations

                999595  Services furnished by environmental advocacy groups

                999596  Services provided by youth associations

                999597  Other civic and social organizations

                999598  Home owners associations

                999599  Services provided by other membership organizations n.e.c.

                              

Heading No.9996                              Recreational, cultural and sporting services

Group 99961                       Audiovisual and related services

                999611  Sound recording services

                999612  Motion picture, videotape, television and radio programme production services

                999613  Audiovisual post-production services

                999614  Motion picture, videotape and television programme distribution services

                999615  Motion picture projection services

                              

Group 99962                       Performing arts and other live entertainment event presentation and promotion services

                999621  Performing arts event promotion and organization services

                999622  Performing arts event production and presentation services

                999623  Performing arts facility operation services

                999629  Other performing arts and live entertainment services n.e.c.

                              

Group 99963                       Services of performing and other artists

                999631  Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

                999632  Services of authors, composers, sculptors and other artists, except performing artists

                999633  Original works of authors, composers and other artists except performing artists, painters and sculptors

                              

Group 99964                       Museum and preservation services

                999641  Museum and preservation services of historical sites and buildings

                999642  Botanical, zoological and nature reserve services

                              

Group 99965                       Sports and recreational sports services

                999651  Sports and recreational sports event promotion and organization services

                999652  Sports and recreational sports facility operation services

                999659  Other sports and recreational sports services n.e.c.

                              

Group 99966                       Services of athletes and related support services

                999661  Services of athletes

                999662  Support services related to sports and recreation

                              

Group 99969                       Other amusement and recreational services

                999691  Amusement park and similar attraction services

                999692  Gambling and betting services including similar online services

                999693  Coin-operated amusement machine services

                999694  Lottery services

                999699  Other recreation and amusement services n.e.c.

                              

Heading No.9997                              Other services

Group 99971                       Washing, cleaning and dyeing services

                999711  Coin-operated laundry services

                999712  Dry-cleaning services (including fur product cleaning services)

                999713  Other textile cleaning services

                999714  Pressing services

                999715  Dyeing and colouring services

                999719  Other washing, cleaning and dyeing services n.e.c

                              

Group 99972                       Beauty and physical well-being services

                999721  Hairdressing and barbers services

                999722  Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services

                999723  Physical well-being services including health club & fitness centre

                999729  Other beauty treatment services n.e.c.

                              

Group 99973                       Funeral, cremation and undertaking services

                999731  Cemeteries and cremation services

                999732  Undertaking services

                              

Group 99979                       Other miscellaneous services

                999791  Services involving commercial use or exploitation of any event

                999792  Agreeing to do an act

                999793  Agreeing to refrain from doing an act

                999794  Agreeing to tolerate an act

                999795  Conduct of religious ceremonies/rituals by persons

                999799  Other services n.e.c.

                              

Heading No. 9998                             Domestic services

Group 99980                       Domestic services

                999800  Domestic services both part time & full time

                              

Heading No. 9999                             Services provided by extraterritorial organizations and bodies.

Group 99990                       Services provided by extraterritorial organizations and bodies.

                999900  Services provided by extraterritorial organizations and bodies

 

 

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Comments


S RAMAMOORTHY: 1.MACHINING WORK IN TOOL & DIE MAKER 2.MACHINING WORK FOR FROGING COMPONENTS

yvraju: i am an employee of travel agency,our income source is only service charge from customer and commission from air lines and portals.in which category gst tax is applicable for us how we will show the sales and purchase of ticketing

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