TMI BlogClassification Scheme for Services under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Classification Scheme for Services under GST - Goods and Services Tax - GST Dated:- 20-5-2017 - News - PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading Group Service Code (Tariff) Service Description Section 5 : Construction 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 commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ; A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccomodation, 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 vacatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 99671 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 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; bridg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easing 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 rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 9981 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 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 Arbit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anning 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jects 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 photogr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphy 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 chim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ney 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, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gress 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, hunti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood 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 manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reproduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 Grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p 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 Publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99431 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9791 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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