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

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 470 Heading 9987 Maintenance, repair and installation (except construction) services 471 Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 472 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 998712 Maintenance and repair services of o

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Repair services of other goods

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair

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Installation services (other than construction)

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 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 c

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Other support services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 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 an

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Support services to agriculture, hunting, forestry and fishing

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 454 Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 456 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forest

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Support services to electricity, gas and water distribution

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribution 467 998632 Support services to gas distribution 468 998633 Support services to water distribution 469 998634 Support services to distribution services of steam, hot water and airconditionin

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Investigation and security services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 410 Group 99852 Investigation and security services 411 998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 Polygraph services 418 998528 Fingerprinting services 419 998529 Other

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Cleaning services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 420 Group 99853 Cleaning services 421 998531 Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services

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Travel arrangement, tour operator and related services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tic

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Broadcasting, programming and programme distribution services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 393 Group 99846 Broadcasting, programming and programme distribution services 394 998461 Radio broadcast originals 395 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 Broadcasting services 399 998466 Home programme distribution services – Goods and Services Ta

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Employment services including personnel search, referral service and labour supply service

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 400 Heading 9985 Support services 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel search services 403 998512 Permanent placement services, other than executive search services 404 998513 Contract staffing services 405 998514 Temporary s

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Telephony and other telecommunications services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 9984

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Internet telecommunications services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 373 Group 99842 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified – Goods and Services Tax – S

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On-line content services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-line contents nowhere else classified – Goods and Services Tax – Sc

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Advertising services and provision of advertising space or time

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of int

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Photography and videography and their processing services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 348 Group 99838 Photography and videography and their processing services 349 998381 Portrait photography services 350 998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354

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Other professional, technical and business services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 356 Group 99839 Other professional, technical and business services 357 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 358 998392 Design originals 359 998393 Scientific and technical consulting services 360 998394 Original compilations of facts or informa

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