Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 2017
11/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Notification No. 11/2017-State Tax (Rate)
Dated the 30th June, 2017
No.(GHN-32 )GST-2017/S.9(1)(2)-TH:- In exercise of the powers conferred by subsection (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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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
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(iii) construction services other than (i) and (ii) above.
9
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4
Section 6
Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; 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
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6
Heading 9962
Services in retail trade.
Explanation- This service does not include sale or purchase of goods
9
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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 dri
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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 licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
9
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(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
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(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food
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for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
9
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(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.
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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
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io communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
2.5
Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(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
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elation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
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)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
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(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
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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,
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(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments 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 va
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scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
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) Financial and related services other than (i), (ii), (iii), and (iv) above.
9
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16
Heading 9972
Real estate services.
9
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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
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(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)]
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(iii) Transfer
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nt 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 transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
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)]
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of State tax as applicable on supply of like goods involving transfer of title in goods
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18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9
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20
Heading 9982
Legal and accounting services.
9
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21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for a
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including the charges of accommodation and transportation required for such a tour.
(ii) Support services other than (i) above
9
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24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean –
(i) Services relating to 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 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 cha
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electricity, gas and water distribution.
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25
Heading 9987
Maintenance, repair and installation (except construction) services.
9
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26
Heading 9988
(Manufacturing
services on physical inputs (goods) owned
by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made 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 under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) by polymerisation of organic monomers
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e community as a whole; compulsory social security services.
9
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30
Heading 9992
Education services.
9
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31
Heading 9993
Human health and social care services.
9
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32
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
9
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33
Heading 9995
Services of membership organisations.
9
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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
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(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
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(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, race-course, ballet, any sporting event such as Indian Premier League and th
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the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation.- For the purposes of paragraph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided 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 goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “
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and Services Tax Act, 2017 and the rules made thereunder.
(v) "information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine 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 cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
(viii)”Agri
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rial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
8
995414
Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar 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 services of civil engineering works
13
995421
General construction serv
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ts, renovation, maintenance or remodeling of the constructions covered above
22
Group 99543
Site preparation services
23
995431
Demolition services
24
995432
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
25
995433
Excavating and earthmoving services
26
995434
Water well drilling services and septic system installation 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 types o
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arm installation services, burglar alarm system installation services
47
995462
Water plumbing and drain laying services
48
995463
Heating, ventilation and air conditioning equipment installation services
49
995464
Gas fitting installation services
50
995465
Insulation services
51
995466
Lift and escalator installation services
52
995468
Other installation services nowhere else classified
53
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54
Group 99547
Building 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
Servi
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student residences
78
996322
Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
79
996329
Other room or unit accommodation services nowhere else classified
80
Group 99633
Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81
996331
Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82
996332
Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83
996333
Services provided in canteen and other similar establishments
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 o
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9
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 distance bus and coach services, stage carriage and the like
101
996423
Taxi services including radio taxi and other similar services
102
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103
996425
Domestic/ international scheduled air transport services of passengers
104
996426
Domestic/ international non-scheduled air transport services of passengers
105
996427
Space transport services of passengers
106
996429
Other long-distance 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 anima
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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 vehicles, with or without operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
996609
Rental services of other transport vehicles nowhere else classified with or without operator
125
Heading 9967
Supporting services in transport
126
Group 99671
Cargo handling services
127
996711
Container handling services
128
996712
Customs house agent services
129
996713
Clearing and forwarding services
130
996719
Other cargo and baggage handlin
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s (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 traffic control services
152
996763
Other supporting services for air transport
153
996764
Supporting services for space transport
154
Group 99679
Other supporting transport services
155
996791
Goods transport agency services for road transport
156
996792
Goods transport agency services for other modes of transport
157
996793
Other goods transport services
158
996799
Other supporting transport services nowhere else classified
159
Heading 9968
Postal and courier services
160
Group 99681
Postal and co
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ing, 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 banking services
184
Group 99713
Insurance and pension services (excluding reinsurance services)
185
997131
pension services
186
997132
Life insurance services (excluding reinsurance services)
187
997133
Accident and health insurance services
188
997134
Motor vehicle insurance services
189
997135
Marine, aviation, and other transport insurance services
190
997136
Freight insurance services and travel insurance services
191
997137
Other property insurance services
192
997139
Other non-life insurance services (excl
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l 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
997171
Services of holding equity of subsidiary companies
219
997172
Services of holding securities and other assets of trusts and funds and similar financial entities
220
Heading 9972
Real estate services
221
Group 99721
Real estate services involving owned or leased property
222
997211
Rental or leasing services involving own or leased residential property
223
997212
Renta
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ental 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 goods
242
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
997322
Leasing or rental services concerning video tapes and disks (home entertainment e
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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 experimental development services in natural sciences
264
998112
Research and experimental development services in engineering and technology
265
998113
Research and experimental development se
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ces
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 services
293
998232
Individual tax preparation and planning services
294
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ectural 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-hazardo
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sified
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 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
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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 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 servi
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h services
403
998512
Permanent placement services, other than executive 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
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
99853
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for event tickets, cinema halls, entertainment and recreational services and other reservation services
440
998555
Tour operator services
441
998556
Tourist guide services
442
998557
Tourism promotion and visitor information 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 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
Hea
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f steam, hot water and airconditioning supply
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 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 repair services of elevators and escalators
480
998719
Maintenance and repair services of other mach
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and communications equipment and apparatus
495
998735
Installation services of professional medical machinery and equipment, and precision and optical instruments
496
998736
Installation services of electrical machinery and apparatus nowhere else classified
497
998739
Installation services of other goods nowhere else classified
498
Heading 9988
Manufacturing services on physical inputs (goods) owned by others
499
Group 99881
Food, beverage and tobacco manufacturing 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
5
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524
Group 99886
Basic metal manufacturing services
525
998860
Basic metal manufacturing services
526
Group 99887
Fabricated metal product, machinery and equipment manufacturing services
527
998871
Structural metal product, tank, reservoir and steam generator manufacturing services
528
998872
Weapon and ammunition manufacturing services
529
998873
Other fabricated metal product manufacturing and metal treatment services
530
998874
Computer, electronic and optical product manufacturing services
531
998875
Electrical equipment manufacturing services
532
998876
General-purpose machinery 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
F
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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, roll forming and powder metallurgy services
556
Group 99894
Materials recovery (recycling) services, on a fee or contract basis
557
998941
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
559
Section 9
Community, social and personal services and other miscellaneous services
560
Heading 9991
Public administration and other services provided to the community as a whole; compulsory 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 c
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p 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, other than for government employees
579
999133
Administrative services related to unemployment compensation benefit schemes
580
999134
Administrative services related to family and child allowance programmes
581
Heading 9992
Education services
582
Group 99921
Pre-primary education services
583
999210
Pre-primary education services
584
Group 99922
Primary education services
585
999220
Primary education services
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
Secondary education services, technical and vocational
589
Group 99924
Higher education service
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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
Residential care services for the elderly and persons with disabilities
616
Group 99933
Other social services with accommodation
617
999331
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618
999332
Other social services with accommodation for children
619
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620
999334
Other social service
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tion 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-hazardous waste treatment and disposal services
642
Group 99944
Remediation services
643
999441
Site remediation and clean-up services
644
999442
Containment, control and monitoring services and other site remediation services
645
999443
Building remediation services
646
999449
Other remediation services nowhere else classified
647
Group 99945
Sanitation and similar services
648
999451
Sweeping and snow removal services
649
999459
Other sanitation services nowhere else classified
650
Group 99949
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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 and promotion services
676
999621
Performing arts event promotion and organisation services
677
999622
Performing arts event production and presentation services
678
999623
Performing arts facility operation services
679
999629
Other performing arts and live entertainment services nowhere else classified
680
Group 99963
Services of performing and other ar
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thletes
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
999715
Dyeing and colouring services
707
999719
Other washing, cleaning and dyeing services nowhere else classified
708
Group 99972
Beauty and physical well-being services
709
999721
Hairdressing and barbers services
710
999722
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