Goods and Services Tax – GST – Dated:- 20-5-2017 – PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group Service Code (Tariff) Service Description Section 5 : Construction Services Heading No.9954 Construction services Group 99541 Construction services of buildings 995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. 995415 Construction services of o
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icity and communication cables & related works 995425 General construction services of mines and industrial plants 995426 General Construction services of Power Plants and its related infrastructure 995427 General construction services of outdoor sport and recreation facilities 995428 General construction services of other civil engineering works n.e.c. 995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. Group 99543 Site preparation services 995431 Demolition services 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. 995433 Excavating and earthmoving services 995434 Water well drilling services and septic system installation services 995435 Other site preparation services n.e.c 995439 Services involving Repair, alterations, additions, repla
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r, alterations, additions, replacements, maintenance of the constructions covered above. Group 99546 Installation services 995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 995462 Water plumbing and drain laying services 995463 Heating, ventilation and air conditioning equipment installation services 995464 Gas fitting installation services 995465 Insulation services 995466 Lift and escalator installation services 995468 Other installation services n.e.c. 995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. Group 99547 Building completion and finishing services 995471 Glazing services 995472 Plastering services 995473 Painting services 995474 Floor and wall tiling services 995475 Other floor laying, wall covering and wall papering services 995476 Joinery and carpentry services 995477 Fencing and railin
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ences 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 996329 Other room or unit accommodation services n.e.c. Group 99633 Food, edible preparations, alchoholic & non-alchocholic beverages serving services 996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. 996333 Services provided in Canteen and other similar establishments 996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 996335 Catering services in trains, flights etc. 996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators 996337 Other contract food services 996339 Other food, edible preparations, alchoholic
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ce bus and coach services, stage carriage etc 996423 Taxi services including radio taxi & other similar services 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 996425 Domestic/International Scheduled Air transport services of passengers 996426 Domestic/international non-scheduled air transport services of Passengers 996427 Space transport services of passengers 996429 Other long-distance transportation services of passengers n.e.c. Heading No. 9965 Goods Transport Services Group 99651 Land transport services of Goods 996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. 996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc 996513 Transport services
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603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator 996609 Rental services of other transport vehicles n.e.c. with or without operator Heading No.9967 Supporting services in transport Group 99671 Cargo handling services 996711 Container handling services 996712 Customs House Agent services 996713 Clearing and forwarding services 996719 Other cargo and baggage handling services Group 99672 Storage and warehousing services 996721 Refrigerated storage services 996722 Bulk liquid or gas storage services 996729 Other storage and warehousing services Group 99673 Supporting services for railway transport 996731 Railway pushing or towing services 996739 Other supporting services for railway transport n.e.c. Group 99674 Supporting services for road transport 996741 Bus station services 996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 996743 Parking lo
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nsport services n.e.c Heading No. 9968 Postal and courier services Group 99681 Postal and courier services 996811 Postal services including post office counter services, mail box rental services. 996812 Courier services 996813 Local delivery services 996819 Other Delivery Services n.e.c Heading No. 9969 Electricity, gas, water and other distribution services Group 99691 Electricity and gas distribution services 996911 Electricity transmission services 996912 Electricity distribution services 996913 Gas distribution services Group 99692 Water distribution and other services 996921 Water distribution services 996922 Services involving distribution of steam, hot water and air conditioning supply etc. 996929 Other similar services. Section 7: Financial and related services; real estate services; and rental and leasing services Heading No. 9971 Financial and related services Group 99711 Financial services (except investment banking, insurance services and pension services) 997111 Central ba
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rine, aviation and other transport reinsurance ser 997145 services 997146 Freight reinsurance services 997147 Other property reinsurance services 997149 Other non-life reinsurance services Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services 997152 Brokerage and related securities and commodities services including commodity exchange services 997153 Portfolio management services except pension funds 997154 Trust and custody services 997155 Services related to the administration of financial markets 997156 Financial consultancy services 997157 Foreign exchange services 997158 Financial transactions processing and clearing house services 997159 Other services auxiliary to financial services Group 99716 Services auxillary to insurance and pensions 997161 Insurance brokerage and agency services 997162 Insurance cla
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es on a fee/commission basis or contract basis 997224 Real estate appraisal services on a fee/commission basis or contract basis Heading no.9973 Leasing or rental services with or without operator Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 997313 Leasing or rental services concerning construction machinery and equipment with or without operator 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 997315 Leasing or rental services concerning computers with or without operators 997316 Leasing or rental services concerning telecommunications equipment with or without operator 997319 Leasing or rental services concerning other machinery and equipments w
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icensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. 997333 Licensing services for the right to reproduce original art works 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. 997335 Licensing services for the right to use R&D products 997336 Licensing services for the right to use trademarks and franchises 997337 Licensing services for the right to use minerals including its exploration and evaluation 997338 Licensing services for right to use other natural resources including telecommunication spectrum 997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c Section 8 : Business and Production Services Heading no. 9981 Research and development services Group 99811 Research and experimental development services in natural sciences and engineering. 998111 Research and experimental development services in
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982 Legal and accounting services Group 99821 Legal services 998211 Legal advisory and representation services concerning criminal law. 998212 Legal advisory and representation services concerning other fields of law. 998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. 998214 Legal documentation and certification services concerning other documents. 998215 Arbitration and conciliation services 998216 Other legal services n.e.c. Group 99822 Accounting, auditing and bookkeeping services 998221 Financial auditing services 998222 Accounting and bookkeeping services 998223 Payroll services 998224 Other similar services n.e.c Group 99823 Tax consultancy and preparation services 998231 Corporate tax consulting and preparation services 998232 Individual tax preparation and planning services Group 99824 Insolvency and receivership services 998240 Insolvency and receivership services Heading no. 9983 Other professional, tec
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rban planning services 998326 Rural land planning services 998327 Project site master planning services 998328 Landscape architectural services and advisory services Group 99833 Engineering services 998331 Engineering advisory services 998332 Engineering services for building projects 998333 Engineering services for industrial and manufacturing projects 998334 Engineering services for transportation projects 998335 Engineering services for power projects 998336 Engineering services for telecommunications and broadcasting projects 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. 998338 Engineering services for other projects n.e.c. 998339 Project management services for construction projects Group 99834 Scientific and other technical services 998341 Geological and geophysical consulting services 998342 Subsurface surveying services 998343 Mineral exploration and evaluation 998344 Surface surveying and map
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p; Videography and their processing services 998381 Portrait photography services 998382 Advertising and related photography services 998383 Event photography and event videography services 998384 Specialty photography services 998385 Restoration and retouching services of photography 998386 Photographic & videographic processing services 998387 Other Photography & Videography and their processing services n.e.c. Group 99839 Other professional, technical and business services. 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 998392 Design originals 998393 Scientific and technical consulting services 998394 Original compilations of facts/information 998395 Translation and interpretation services 998396 Trademarks and franchises 998397 Sponsorship Services & Brand Promotion Services 998399 Other professional, technical and business services n.e.c. Heading no. 9984 Telecommunications, broadcasting
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998442 Services of independent journalists and press photographers 998443 News agency services to audiovisual media Group 99845 Library and archive services 998451 Library services 998452 Operation services of public archives including digital archives 998453 Operation services of historical archives including digital archives Group 99846 Broadcasting, programming and programme distribution services 998461 Radio broadcast originals 998462 Television broadcast originals 998463 Radio channel programmes 998464 Television channel programmes 998465 Broadcasting services 998466 Home programme distribution services Heading no. 9985 Support services Group 99851 Employment services including personnel search/referral service & labour supply service 998511 Executive/retained personnel search services 998512 Permanent placement services, other than executive search services 998513 Contract staffing services 998514 Temporary staffing services 998515 Long-term staffing (pay rolling) services 99
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8541 Parcel packing and gift wrapping 998542 Coin and currency packing services 998549 Other packaging services n.e.c Group 99855 Travel arrangement, tour operator and related services 998551 Reservation services for transportation 998552 Reservation services for accommodation, cruises and package tours 998553 Reservation services for convention centres, congress centres and exhibition halls 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 998555 Tour operator services 998556 Tourist guide services 998557 Tourism promotion and visitor information services 998559 Other travel arrangement and related services n.e.c Group 99859 Other support services 998591 Credit reporting & rating services 998592 Collection agency services 998593 Telephone-based support services 998594 Combined office administrative services 998595 Specialized office support services such as duplicating services, mailing services, doc
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tion 998633 Support services to water distribution 998634 Support services to Distribution services of steam, hot water and air-conditioning supply Heading no. 9987 Maintenance, repair and installation (except construction) services Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment. 998712 Maintenance and repair services of office and accounting machinery 998713 Maintenance and repair services of computers and peripheral equipment 998714 Maintenance and repair services of transport machinery and equipment 998715 Maintenance and repair services of electrical household appliances 998716 Maintenance and repair services of telecommunication equipments and apparatus 998717 Maintenance and repair services of commercial and industrial machinery. 998718 Maintenance and repair services of elevators and escalators 998719 Maintenance and repair servic
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ipment, and precision and optical instruments. 998736 Installation services of electrical machinery and apparatus n.e.c. 998739 Installation services of other goods n.e.c. Heading no. 9988 Manufacturing services on physical inputs (goods) owned by others Group 99881 Food, beverage and tobacco manufacturing services 998811 Meat processing services 998812 Fish processing services 998813 Fruit and vegetables processing services 998814 Vegetable and animal oil and fat manufacturing services 998815 Dairy product manufacturing services 998816 Other food product manufacturing services 998817 Prepared animal feeds manufacturing services 998818 Beverage manufacturing services 998819 Tobacco manufacturing services n.e.c. Group 99882 Textile, wearing apparel and leather manufacturing services 998821 Textile manufacturing services 998822 Wearing apparel manufacturing services 998823 Leather and leather product manufacturing services Group 99883 Wood and paper manufacturing services 998831 Wood and
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Computer, electronic and optical product manufacturing services 998875 Electrical equipment manufacturing services 998876 General-purpose machinery manufacturing services n.e.c. 998877 Special-purpose machinery manufacturing services Group 99888 Transport equipment manufacturing services 998881 Motor vehicle and trailer manufacturing services 998882 Other transport equipment manufacturing services Group 99889 Other manufacturing services 998891 Furniture manufacturing services 998892 Jewellery manufacturing services 998893 Imitation jewellery manufacturing services 998894 Musical instrument manufacturing services 998895 Sports goods manufacturing services 998896 Game and toy manufacturing services 998897 Medical and dental instrument and supply manufacturing services 998898 Other manufacturing services n.e.c. Heading no. 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services Group 99891 Publishing, printing and reproduction servi
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s a whole; compulsory social security services Group 99911 Administrative services of the government 999111 Overall Government public services 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. 999113 Public administrative services related to the more efficient operation of business. 999119 Other administrative services of the government n.e.c. Group 99912 Public administrative services provided to the community as a whole 999121 Public administrative services related to external affairs, diplomatic and consular services abroad. 999122 Services related to foreign economic aid 999123 Services related to foreign military aid 999124 Military defence services 999125 Civil defence services 999126 Police and fire protection services 999127 Public administrative services related to law courts 999128 Administrative services related to the detention or rehabilitation of criminals. 999
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r education services, general 999242 Higher education services, technical 999243 Higher education services, vocational 999249 Other higher education services Group 99925 Specialised education services 999259 Specialised education services Group 99929 Other education & training services and educational support services 999291 Cultural education services 999292 Sports and recreation education services 999293 Commercial training and coaching services 999294 Other education and training services n.e.c. 999295 services involving conduct of examination for admission to educational institutions 999299 Other Educational support services Heading no. 9993 Human health and social care services Group 99931 Human health services 999311 Inpatient services 999312 Medical and dental services 999313 Childbirth and related services 999314 Nursing and Physiotherapeutic services 999315 Ambulance services 999316 Medical Laboratory and Diagnostic-imaging services 999317 Blood, sperm and organ bank servi
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999351 Child day-care services 999352 Guidance and counseling services n.e.c. related to children 999353 Welfare services without accommodation 999359 Other social services without accommodation n.e.c. Heading no.9994 Sewage and waste collection, treatment and disposal and other environmental protection services Group 99941 Sewerage, sewage treatment and septic tank cleaning services 999411 Sewerage and sewage treatment services 999412 Septic tank emptying and cleaning services Group 99942 Waste collection services 999421 Collection services of hazardous waste 999422 Collection services of non-hazardous recyclable materials 999423 General waste collection services, residential 999424 General waste collection services, other n.e.c. Group 99943 Waste treatment and disposal services 999431 Waste preparation, consolidation and storage services 999432 Hazardous waste treatment and disposal services 999433 Non-hazardous waste treatment and disposal services Group 99944 Remediation services
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l associations 999595 Services furnished by environmental advocacy groups 999596 Services provided by youth associations 999597 Other civic and social organizations 999598 Home owners associations 999599 Services provided by other membership organizations n.e.c. Heading No.9996 Recreational, cultural and sporting services Group 99961 Audiovisual and related services 999611 Sound recording services 999612 Motion picture, videotape, television and radio programme production services 999613 Audiovisual post-production services 999614 Motion picture, videotape and television programme distribution services 999615 Motion picture projection services Group 99962 Performing arts and other live entertainment event presentation and promotion services 999621 Performing arts event promotion and organization services 999622 Performing arts event production and presentation services 999623 Performing arts facility operation services 999629 Other performing arts and live entertainment services n.e.c.
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ent and recreational services 999691 Amusement park and similar attraction services 999692 Gambling and betting services including similar online services 999693 Coin-operated amusement machine services 999694 Lottery services 999699 Other recreation and amusement services n.e.c. Heading No.9997 Other services Group 99971 Washing, cleaning and dyeing services 999711 Coin-operated laundry services 999712 Dry-cleaning services (including fur product cleaning services) 999713 Other textile cleaning services 999714 Pressing services 999715 Dyeing and colouring services 999719 Other washing, cleaning and dyeing services n.e.c Group 99972 Beauty and physical well-being services 999721 Hairdressing and barbers services 999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services 999723 Physical well-being services including health club & fitness centre 999729 Other beauty treatment services n.e.c. Group 99973 Funeral, cremation and undertaking service
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