GST – States – G.O. (P) No. 72/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 72/2017/TAXES 30th June, 2017 Dated, Thiruvananthapuram,16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 370/2017.-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 Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the c
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vices; Gas and Electricity Distribution Services 5. Heading 9961 Services in wholesale trade. Explanation.-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 (Accommodation, food and beverage services) (i) 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-con
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red payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having 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 air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 .. (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or
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convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together 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. 14 .. 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 for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 .. 8. Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first clas
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Positioning System (GPS) or General Packet Radio Service (GPRS). (iii) Transport of passengers, with or without accompanied belongings, 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 [Please 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 [Please refer to Explanation No. (iv)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 .. (vi) Transport of passengers by 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
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rovided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods 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 [Please refer to Explanation no. (iv)] (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 .. 11. Heading 9967 (Supporting services in transport) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides
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stalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, 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 [Please 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. Same rate of central tax as on supply of like goods involving transfer of title in goods .. (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods .. (iv) Leasing of air
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been taken [Please refer to Explanation no. (iv)] (v) Financial and related services other than (i), (ii), (iii), and (iv) above. 9 .. 16. Heading 9972 Real estate services. 9 .. 17. Heading 9973 (Leasing or rental 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 specified period) for cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods .. (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of cen
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blished time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers. (vi) Leasing or rental services, with or without operator, other than (i), (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 .. 22. Heading 9984 Telecommunications, broadcasting and information supply services. 9 .. 23. Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- tour operator means any person engaged in the business of planning, scheduling, organizing,
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rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection 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; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for
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d 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 under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (Explanation.- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)]; or (b) by 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 o
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eatrical 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 including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, racecourse, ballet, any sporting event such as Indian Premier League and the like. 14 .. (iv) Services provided by a race club by way of totalizator or a license to bookmaker in such club. 14 .. (v) Gambling. 14 .. (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 .. 35. Heading 9997 Other services (washing, cleaning and dyeing services; 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 organi
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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 goods. (ii) Reference to Chapter , Section or Heading , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter , Section and Heading in the annexed scheme of classification of services (Annexure). (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (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
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oduce 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 cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. Annexure: Scheme of Classification of Services Sr. 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 ser
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ving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 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 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 outd
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ted buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 995444 Other assembly and erection services nowhere else classified 34 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 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 I
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etion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Services in wholesale trade 66 Group 99611 67 996111 Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Services in retail trade 69 Group 99621 70 996211 Services provided for a fee or commission or on contract basis on retail trade 71 Heading 9963 Accommodation, 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 fo
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337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport 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 th
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n or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods 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 servi
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Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic 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 e
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distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 997111 Central banking 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 ba
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and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 Financial consultancy services 208 997157 Foreign exchange services 209 997158 Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 211 Group 99716 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
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tract basis 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 234 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 235 997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236 997313 Leasing or rental services concerning construction machinery and equipment with or without operator 237 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 997315 Leasing 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
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ast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original art works 254 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 997335 Licensing services for the right to use research and development products 256 997336 Licensing services for the right to use trademarks and franchises 257 997337 Licensing services for the right to use minerals including its exploration and evaluation 258 997338 Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 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
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nces 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concerning other fields of law 282 998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 998214 Legal documentation and certification services concerning other documents 284 998215 Arbitration and conciliation services 285 998216 Other legal services nowhere else classified 286 Group 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 service
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scape architectural services 306 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 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 9983
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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 internet advertising space 344 998366 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 998371 Market research services 347 998372 Public opinion polling services 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 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, te
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net telecommunications services 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 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 385 Group 99844 News agency 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 ar
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oup 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 security services nowhere else classified 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 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 wrapp
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support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified 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 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 classif
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es of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 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 services of musical instruments 488 998727 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 industri
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ds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 998821 Textile manufacturing services 511 998822 Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 998841 Coke and refined petroleum product 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
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Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 Medical and dental instrument and supply manufacturing services 545 998898 Other manufacturing services nowhere else classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 998911 Publishing, on a fee or contract basis 549 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
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es related to the more efficient operation of business 565 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 999122 Services related to foreign economic aid 569 999123 Services related to foreign military aid 570 999124 Military defence services 571 999125 Civil defence services 572 999126 Police and fire protection services 573 999127 Public administrative services related to law courts 574 999128 Administrative services related 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 disablemen
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ces 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services involving conduct of examination for admission to educational institutions 602 999299 Other educational support services 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 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 lik
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99352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 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-hazard
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membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 Services provided by youth associations 665 999597 Other civic and social organisations 666 999598 Home owners associations 667 999599 Services provided by other membership organisations nowhere else classified 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 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
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recreational sports event promotion and organisation Services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999
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