Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous

Notifies the State tax, on the intra-State supply of services

GST - States - 11/2017-State Tax (Rate) - Dated:- 29-6-2017 - The 29th June 2017 Notification No. 11/2017-State Tax (Rate) S.O. 85 dated 29th June 2017-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cription of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whiche .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission - Services of electronic whole sale agents and brokers, - Services of whole sale auctioning houses. 9 - 6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 - 7 Heading 9963 (Acco .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 - (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 - (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of airconditioning or central air-heating in any part of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

with renting of such premises. 9 - (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e is not utilised for paying State tax or integrated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) stage carriage has the meaning assigned to it in clause (40) of section 2 of the Motor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Refer to Explanation no. (iv)] .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying State tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Refer to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ods in containers by rail by any person other than Indian Railways. 6 - (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 - 10 Heading 9966 (Rental services of transport vehicles) (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Refer to Explanation no. (iv)] (ii) Rental services of transp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

upplying the service has not been taken [Refer to Explanation no. (iv)] (ii) Supporting services in transport other than (i) above. 9 - 12 Heading 9968 Postal and courier services. 9 - 13 Heading 9969 Electricity, gas, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

reement, be entitled to a prize amount; (b) foreman of a chit fund shall have the same meaning as is assigned to the expression foreman in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Refer to Explanation no. (iv)] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration Sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vices Act, 2017. Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air trans .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a spe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ii), (iii), (iv) and (v) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal and accounting services. 9 - 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 - (ii) Other professional, technical and business services other than (i) above. 9 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

edit of input tax charged on goods and services used in supplying the service has not been taken 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. (ii) Support services other than (i) above 9 - 24 Heading 9986 (i) Support services to agri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; Nil - (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of manmade fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling un .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - 27 Heading 9989 Other manufacturing services; publishi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vices. 9 - 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 - (iii) Services by way of admission to entertainment events or access to amusement facilities includ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods por .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ndivided share of land, as the case may be. 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation.- For the purposes of this notification,- (i) Goods includes capital .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hine or any other device or equipment. (vi) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

EDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department. S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 99541 Construction services of buildings 5 995411 Construction services of single dwelling or multi dwelling or multi-storied residential buildings 6 995412 Construction services of other residential buildings such as old ag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ilar buildings 9 995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings 10 995416 Construction services of other buildings nowhere else classified 11 995419 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group 99542 General construction se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rks 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction services of outdoor sport and recreation facilities 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involvi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llation services 27 995435 Other site preparation services nowhere else classified 28 995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 29 Group 99544 Assembly and erection of prefabricated constructions 30 995441 Installation, assembly and erection services of prefabricated buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

95454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 Other special trade construction services nowhere else classified 44 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar ala .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n, food and beverage services 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodation services for students in student residences 78 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 996329 Other room or un .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ablishments 84 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 H .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

port services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of passengers through rail network by railways, metro and the like 100 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long dista .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e transportation services of passengers nowhere else classified 107 Heading 9965 Goods Transport Services 108 Group 99651 Land transport services of Goods 109 996511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and offic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dling services 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996719 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transpor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloating services 148 996759 Other supporting services for water transport nowhere else classified 149 Group 99676 Supporting services for air or space transport 150 996761 Airport operation services (excluding cargo handling) 151 996762 Air .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Grou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g services 178 997112 Deposit services 179 997113 Credit-granting services including stand-by commitment, guarantees and securities 180 997114 Financial leasing services 181 997119 Other financial services (except investment banking, insurance services and pension services) 182 Group 99712 Investment banking services 183 997120 Investment banking services 184 Group 99713 Insurance and pension services (excluding reinsurance services) 185 997131 pension services 186 997132 Life insurance services .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nce services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 Services of holding securities and other assets of trusts and funds and similar financia .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s or on contract basis 228 997221 Property management services on a fee or commission basis or on contract basis 229 997222 Building sales on a fee or commission basis or on contract basis 230 997223 Land sales on a fee or commission basis or on contract basis 231 997224 Real estate appraisal services on a fee or commission basis or on contract basis 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

easing or rental services concerning computers with or without operators 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and acces .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erning do-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 Licensing services for the right to use computer software and databases 252 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural Sciences 264 998112 Research and experimental development services in engineering and technology 265 998113 Resea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

perimental development services 272 Group 99814 Research and development originals 273 998141 Research and development originals in pharmaceuticals 274 998142 Research and development originals in agriculture 275 998143 Research and development originals in biotechnology 276 998144 Research and development originals in computer related sciences 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Lega .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

p 99822 Accounting, auditing and bookkeeping services 287 998221 Financial auditing services 288 998222 Accounting and bookkeeping services 289 998223 Payroll services 290 998224 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and preparation services 293 998232 Individual tax preparation and planning services 294 Group 99824 Insolvency and receivership services 295 998240 Insolvency and receivership serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

design and development services 302 998315 Hosting and information technology infrastructure provisioning services 303 998316 Information technology infrastructure and network management services 304 998319 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Archite .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ojects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 998338 Engineering services for other projects nowhere else classified 323 998339 Project management services for construction projects 324 Group 99834 Scientific .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fic services nowhere else classified 334 Group 99835 Veterinary services 335 998351 Veterinary services for pet animals 336 998352 Veterinary services for livestock 337 998359 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, technical and business services 357 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 998419 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ency services 386 998441 News agency services to newspapers and periodicals 387 998442 Services of independent journalists and press photographers 388 998443 News agency services to audiovisual media 389 Group 99845 Library and archive services 390 998451 Library services 391 998452 Operation services of public archives including digital archives 392 998453 Operation services of historical archives including digital archives 393 Group 99846 Broadcasting, programming and programme distribution se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utive search services 404 998513 Contract staffing services 405 998514 Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security services 411 998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 4 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operato .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n services 443 998559 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 998591 Credit reporting and rating services 446 998592 Collection agency services 447 998593 Telephone-based support services 448 998594 Combined office administrative services 449 998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o hunting 459 998614 Support services to forestry and logging 460 998615 Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing 462 Group 99862 Support services to mining 463 998621 Support services to oil and gas extraction 464 998622 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribution 467 9 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tenance and repair services of office and accounting machinery 474 998713 Maintenance and repair services of computers and peripheral equipment 475 998714 Maintenance and repair services of transport machinery and equipment 476 998715 Maintenance and repair services of electrical household appliances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

27 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment 492 998732 Installation services of industrial, manufacturing and service industry machinery and equipment 493 998733 Installation services of office and accounting machinery and computers 494 998734 In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ufacturing services 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 Vegetable and animal oil and fat manufacturing services 504 998815 Dairy product manufacturing services 505 998816 Other food product manufacturing services 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roduct manufacturing services 518 998842 Chemical product manufacturing services 519 998843 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 Plastic product manufacturing services 523 998853 Other non-metallic mineral product manufacturing services 524 Group 99886 Basic metal manufacturing services 525 998860 Basic metal manufacturing s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

manufacturing services nowhere else classified 533 998877 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrum .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

998912 Printing and reproduction services of recorded media, on a fee or contract basis 550 Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 551 998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 552 Group 99893 Casting, forging, stamping and similar metal manufacturing services 553 998931 Iron and steel casting services 554 998932 Non-ferrous metal casting services 555 998933 Metal forging, pressing, stamping, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pulsory social security services 561 Group 99911 Administrative services of the government 562 999111 Overall Government public services 563 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 999113 Public administrative services related to the more efficient operation of business 565 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Publ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted to the detention or rehabilitation of criminals 575 999129 Public administrative services related to other public order and safety affairs nowhere else classified 576 Group 99913 Administrative services related to compulsory social security schemes 577 999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes 578 999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, oth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eral 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 Specialised education services 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural educa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

99313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 Residential care services for the elderly and disabled 614 999321 Residential health-care services other than by hospitals 615 999322 Reside .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ults 621 Group 99934 Social services without accommodation for the elderly and disabled 622 999341 Vocational rehabilitation services 623 999349 Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 Other social services without accommodation 625 999351 Child day-care services 626 999352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 Other social s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aterials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediation and clean-up services 644 999442 Containment, contr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rnished by business, employers and professional organisations Services 654 999511 Services furnished by business and employers organisations 655 999512 Services furnished by professional organisations 656 Group 99952 Services furnished by trade unions 657 999520 Services furnished by trade unions 658 Group 99959 Services furnished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television programme distribution services 674 999615 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 999621 Performing arts event promotion and organisation services 677 999622 Performing arts event production and presentation serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mposers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 999641 Museum and preservation services of historical sites and buildings 686 999642 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version