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Classification Scheme for Services under GST

Goods and Services Tax - GST - Dated:- 20-5-2017 - 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 .....

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her 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 hig .....

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city 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 a .....

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ements, 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 Servic .....

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, 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 .....

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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 Headi .....

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nces 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 .....

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& 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 s .....

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e 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. .....

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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 transpor .....

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03 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 Refrigerate .....

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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 transpo .....

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sport 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 9969 .....

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king 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 service .....

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ine, 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 commod .....

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ms 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 i .....

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s 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 wi .....

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th 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 concerni .....

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censing 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 includ .....

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atural 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 humanit .....

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82 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 .....

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nical 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 inf .....

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ban 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 telecommun .....

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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 sp .....

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; 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 Spec .....

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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, te .....

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98442 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 progra .....

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516 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 ser .....

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541 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 o .....

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ment 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 Supp .....

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ion 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 machi .....

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s 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 .....

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pment, 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 Da .....

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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 pr .....

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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 m .....

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es 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 forg .....

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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 .....

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29 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 .....

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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 .....

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es 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 .....

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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 .....

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99441 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 bus .....

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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 Audiovis .....

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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 a .....

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