Classification Scheme for Services under GST
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 build
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services of local water & sewage pipelines, electricity 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
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995458
Other special trade construction services n.e.c.
995459
Services involving Repair, 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
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nd vacation camp services
Group 99632
Other accommodation services
996321
Room or unit accommodation services for students in student residences
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-al
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ces of passengers through Rail network by Railways, Metro etc
996422
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance 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.
99
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coaches, cars, trucks and other motor vehicles, with or without operator
996602
Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603
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 996
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e transport
Group 99679
Other supporting transport services
996791
Goods transport agency services for road transport
996792
Goods transport agency services for other modes of transport
996793
Other goods transport services
996799
Other supporting transport 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.
996
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services & Travel insurance services
997137
Other property insurance services
997139
Other non-life insurance services (excluding reinsurance services)
Group 99714
Reinsurance services
997141
Life reinsurance services
997142
Accident and health reinsurance services
997143
Motor vehicle reinsurance services
997144
Marine, 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 administrat
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erty
997213
Trade services of buildings
997214
Trade services of time-share properties
997215
Trade services of vacant and subdivided land
Group 99722
Real estate services on a fee/commission basis or contract basis
997221
Property management services on a fee/commission basis or contract basis
997222
Building sales on a fee/commission basis or contract basis
997223
Land sales 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
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ing household linen.
997326
Leasing or rental services concerning textiles, clothing and footwear.
997327
Leasing or rental services concerning do-it-yourself machinery and equipment
997329
Leasing or rental services concerning other goods
Group 99733
Licensing services for the right to use intellectual property and similar products
997331
Licensing services for the right to use computer software and databases.
997332
Licensing 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 serv
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research services.
998130
Interdisciplinary research and experimental development services.
Group 99814
Research and development originals
998141
Research and development originals in pharmaceuticals
998142
Research and development originals in agriculture
998143
Research and development originals in biotechnology
998144
Research and development originals in computer related sciences
998145
Research and development originals in other fields n.e.c.
Heading no. 9982
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.
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rvices
998315
Hosting and information technology (IT) infrastructure provisioning services
998316
IT infrastructure and network management services
998319
Other information technology services n.e.c
Group 99832
Architectural services, urban and land planning and landscape architectural services
998321
Architectural advisory services
998322
Architectural services for residential building projects
998323
Architectural services for non-residential building projects
998324
Historical restoration architectural services
998325
Urban 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 servi
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Other veterinary services n.e.c.
Group 99836
Advertising services and provision of advertising space or time.
998361
Advertising Services
998362
Purchase or sale of advertising space or time, on commission
998363
Sale of advertising space in print media (except on commission)
998364
Sale of TV and radio advertising time
998365
Sale of Internet advertising space
998366
Sale of other advertising space or time (except on commission)
Group 99837
Market research and public opinion polling services
998371
Market research services
998372
Public opinion polling services
Group 99838
Photography & 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 &
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roup 99842
Internet telecommunications services
998421
Internet backbone services
998422
Internet access services in wired and wireless mode.
998423
Fax, telephony over the Internet
998424
Audio conferencing and video conferencing over the Internet
998429
Other Internet telecommunications services n.e.c.
Group 99843
On-line content services
998431
On-line text based information such as online books, newpapers, periodicals, directories etc
998432
On-line audio content
998433
On-line video content
998434
Software downloads
998439
Other on-line contents n.e.c.
Group 99844
News agency services
998441
News agency services to newspapers and periodicals
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 incl
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3
Security systems services
998524
Armoured car services
998525
Guard services
998526
Training of guard dogs
998527
Polygraph services
998528
Fingerprinting services
998529
Other security services n.e.c.
Group 99853
Cleaning services
998531
Disinfecting and exterminating services
998532
Window cleaning services
998533
General cleaning services
998534
Specialized cleaning services for reservoirs and tanks
998535
Sterilization of objects or premises (operating rooms)
998536
Furnace and chimney cleaning services
998537
Exterior cleaning of buildings of all types
998538
Cleaning of transportation equipment
998539
Other cleaning services n.e.c.
Group 99854
Packaging services
998540
Packaging services of goods for others
998541
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 transport
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e.c.
998599
Other support services n.e.c.
Heading no.9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861
Support services to agriculture, hunting, forestry and fishing
998611
Support services to crop production
998612
Animal husbandry services
998613
Support services to hunting
998614
Support services to forestry and logging
998615
Support services to fishing
998619
Other support services to agriculture, hunting, forestry and fishing
Group 99862
Support services to mining
998621
Support services to oil and gas extraction
998622
Support services to other mining n.e.c.
Group 99863
Support services to electricity, gas and water distribution
998631
Support services to electricity transmission and distribution
998632
Support services to gas distribution
998633
Support services to water distribution
998634
Support services to Distribution services of steam, hot water and air-conditioning supply
Heading no. 998
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22
Repair services of watches, clocks and jewellery
998723
Repair services of garments and household textiles
998724
Repair services of furniture
998725
Repair services of bicycles
998726
Maintenance and repair services of musical instruments
998727
Repair services for photographic equipment and cameras
998729
Maintenance and repair services of other goods n.e.c.
Group 99873
Installation services (other than construction)
998731
Installation services of fabricated metal products, except machinery and equipment.
998732
Installation services of industrial, manufacturing and service industry machinery and equipment.
998733
Installation services of office and accounting machinery and computers
998734
Installation services of radio, television and communications equipment and apparatus.
998735
Installation services of professional medical machinery and equipment, and precision and optical instruments.
998736
Installation services of electrical machinery and appara
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facturing services
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services
998841
Coke and refined petroleum product manufacturing services
998842
Chemical product manufacturing services
998843
Pharmaceutical product manufacturing services
Group 99885
Rubber, plastic and other non-metallic mineral product manufacturing service
998851
Rubber and plastic product manufacturing services
998852
Plastic product manufacturing services
998853
Other non-metallic mineral product manufacturing services
Group 99886
Basic metal manufacturing services
998860
Basic metal manufacturing services
Group 99887
Fabricated metal product, machinery and equipment manufacturing services
998871
Structural metal product, tank, reservoir and steam generator manufacturing services
998872
Weapon and ammunition manufacturing services
998873
Other fabricated metal product manufacturing and metal treatment services
998874
Computer, electronic and optical product
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911
Publishing, on a fee or contract basis
998912
Printing and reproduction services of recorded media, on a fee or contract basis
Group 99892
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99893
Casting, forging, stamping and similar metal manufacturing services
998931
Iron and steel casting services
998932
Non-ferrous metal casting services
998933
Metal forging, pressing, stamping, roll forming and powder metallurgy services
Group 99894
Materials recovery (recycling) services, on a fee or contract basis
998941
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Section 9 : Community, Social & Personal Services and other miscellaneous services
Heading No. 9991
Public administration and other services provided to th
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ntion or rehabilitation of criminals.
999129
Public administrative services related to other public order and safety affairs n.e.c.
Group 99913
Administrative services related to compulsory social security schemes.
999131
Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132
Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133
Administrative services related to unemployment compensation benefit schemes
999134
Administrative services related to family and child allowance programmes
Heading no. 9992
Education services
Group 99921
Pre-primary education services
999210
Pre-primary education services
Group 99922
Primary education services
999220
Primary education services
Group 99923
Secondary Education Services
999231
Secondary education services, general
999232
Secondary education services, technic
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services
999316
Medical Laboratory and Diagnostic-imaging services
999317
Blood, sperm and organ bank services
999319
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
Group 99932
Residential care services for the elderly and disabled
999321
Residential health-care services other than by hospitals
999322
Residential care services for the elderly and persons with disabilities
Group 99933
Other social services with accommodation
999331
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332
Other social services with accommodation for children
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334
Other social services with accommodation for adults
Group 99934
Social services without accommodation for the elderly and disabled
999341
Vocational rehabilitation services
999349
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nd storage services
999432
Hazardous waste treatment and disposal services
999433
Non-hazardous waste treatment and disposal services
Group 99944
Remediation services
999441
Site remediation and clean-up services
999442
Containment, control and monitoring services and other site remediation services
999443
Building remediation services
999449
Other remediation services n.e.c.
Group 99945
Sanitation and similar services
999451
Sweeping and snow removal services
999459
Other sanitation services n.e.c.
Group 99949
Others
999490
Other environmental protection services n.e.c.
Heading no.9995
Services of membership organizations
Group 99951
Services furnished by business, employers and professional organizations Services
999511
Services furnished by business and employers organizations
999512
Services furnished by professional organizations
Group 99952
Services furnished by trade unions
999520
Services furnished by trade unions
Group 99959
Services furni
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erforming 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.
Group 99963
Services of performing and other artists
999631
Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632
Services of authors, composers, sculptors and other artists, except performing artists
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
Group 99964
Museum and preservation services
999641
Museum and preservation services of historical sites and buildings
999642
Botanical, zoological and nature reserve services
Group 99965
Sports and recreational sports services
999651
Sports and recreational sports event promotion and organization services
999652
Sports and recreational
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ressing 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 services
999731
Cemeteries and cremation services
999732
Undertaking services
Group 99979
Other miscellaneous services
999791
Services involving commercial use or exploitation of any event
999792
Agreeing to do an act
999793
Agreeing to refrain from doing an act
999794
Agreeing to tolerate an act
999795
Conduct of religious ceremonies/rituals by persons
999799
Other services n.e.c.
Heading No. 9998
Domestic services
Group 99980
Domestic services
999800
Domestic services both part time & full time
Heading No. 9999
Services provided by extraterritorial organizations and bodies.
Group 99990
Services provided by extraterritorial organizations and bodies.
999900
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