GST – States – 11/2017-State Tax (Rate) – S.O. 041 – Dated:- 29-6-2017 – NOTIFICATION 29th June, 2017 NOTIFICATION No. 11 / 2017 State Tax (Rate) S.O. 41 Dated 29th June- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, 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 corresponding entry in column (5) of the said Table:- Table Sl No. Chapter, Section or H
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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 (Accommodati on, 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-conditioning or central air-heating in any part of the establishment, at any time during the year n
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, 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 other valuable consideration. 9 – (vi) Accommodation in hotels, inns, guest houses, clubs, campsites
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ction) 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. 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. 14 – (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 class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supp
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ithout 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 taken [Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii),
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en [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 service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Prov
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ction 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 aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of
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ii), 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 central tax as on supply of like goods involving transfer of title in goods – (v) Leasing of aircrafts by an operator f
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r 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 central tax as applicabl e 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, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode
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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 sale or purchase of agricultural produce. (ii) Services by way of preconditioning, pre-cooling, ripening, waxing, ret
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s 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 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 other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates
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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, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 – (iv) Services provided by a race club by way of totalisator 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 organisations and bodies. 9 – 2. In case of supply of service specified in column (3) of the entry at item (i) against ser
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tate, 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 of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) cre
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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. [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand, K.K. Khandelwal, Principal Secretary-cum-Commissioner Annexure: Scheme of Classification of Services S. 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 5 995
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d 11 9954 19 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 9954 21 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 9954 22 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 9954 23 General construction services of longdistance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 9954 24 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 9954 25 General construction services of mines and industrial plants 18 9954 26 General Construction services of Power Plants and its related infrastructure 19 9954 27 Gener
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embly and erection services of prefabricated buildings 31 9954 42 Installation, assembly and erection services of other prefabricated structures and constructions 32 9954 43 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 9954 44 Other assembly and erection services nowhere else classified 34 9954 49 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 9954 51 Pile driving and foundation services 37 9954 52 Building framing and roof framing services 38 9954 53 Roofing and waterproofing services 39 9954 54 Concrete services 40 9954 55 Structural steel erection services 41 9954 56 Masonry services 42 9954 57 Scaffolding services 43 9954 58 Other special trade construction services nowhere else classified 44 9954 59 Services involving repair, alterations, additions, replacements, maintenan
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1 9954 77 Fencing and railing services 62 9954 78 Other building completion and finishing services nowhere else classified 63 9954 79 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 9961 11 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 9962 11 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 9963 11 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 9963 12 Camp site services 75 9963 13 Recreational and vacation camp services 76 Group 99632 O
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lic and non-alcoholic beverages to airlines and other transportation operators 87 9963 37 Other contract food services 88 9963 39 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 9964 11 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 9964 12 Taxi services including radio taxi and other similar services 93 9964 13 Non-scheduled local bus and coach charter services 94 9964 14 Other land transportation services of passengers 95 9964 15 Local water transport services of passengers by ferries, cruises and the like 96 9964 16 Sightseeing transportation services by rail, land, water and air 97 9964 19 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distanc
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, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 9965 12 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 9965 13 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 9965 19 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 9965 21 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 9965 22 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 9965 31 Air transport services of letters and parcels and other goods 118 9965 32 Space transport services of freigh
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d storage services 133 9967 22 Bulk liquid or gas storage services 134 9967 29 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 9967 31 Railway pushing or towing services 137 9967 39 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 9967 41 Bus station services 140 9967 42 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 9967 43 Parking lot services 142 9967 44 Towing services for commercial and private vehicles 143 9967 49 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 9967 51 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 9967 52 Pilotage and ber
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ry Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 9969 11 Electricity transmission services 168 9969 12 Electricity distribution services 169 9969 13 Gas distribution services 170 Group 99692 Water distribution and other services 171 9969 21 Water distribution services 172 9969 22 Services involving distribution of steam, hot water and air conditioning supply and the like 173 9969 29 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 9971 11 Central banking services 178 9971 12 Deposit services 179 9971 13 Credit-granting services including stand-by commitment, guarantees and securities 180 9971 14 Financial leasing services 181 9971 19 Other
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971 46 Other property reinsurance services 200 9971 49 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 9971 51 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 9971 52 Brokerage and related securities and commodities services including commodity exchange services 204 9971 53 Portfolio management services except pension funds 205 9971 54 Trust and custody services 206 9971 55 Services related to the administration of financial markets 207 9971 56 Financial consultancy services 208 9971 57 Foreign exchange services 209 9971 58 Financial transactions processing and clearing house services 210 9971 59 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 9971 61 Services auxiliary to insurance and pensions 213 9971 62 Insurance claims adjustment services 214 9971 6
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or commission basis or on contract basis 230 9972 23 Land sales on a fee or commission basis or on contract basis 231 9972 24 Real estate appraisal services on a fee or commission basis or on contract 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 9973 11 Leasing or rental services concerning transport equipments including containers, with or without operator 235 9973 12 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236 9973 13 Leasing or rental services concerning construction machinery and equipment with or without operator 237 9973 14 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 9973 15 Leasing or rental services concerning computers with or without operators 239 9973 16 Leasing or rental services concerning telecommunication
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g services for the right to use intellectual property and similar products 251 9973 31 Licensing services for the right to use computer software and databases 252 9973 32 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 9973 33 Licensing services for the right to reproduce original art works 254 9973 34 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 9973 35 Licensing services for the right to use research and development products 256 9973 36 Licensing services for the right to use trademarks and franchises 257 9973 37 Licensing services for the right to use minerals including its exploration and evaluation 258 9973 38 Licensing services for right to use other natural resources including telecommunication spectrum 259 9973 39 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 2
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ment originals in pharmaceuticals 274 9981 42 Research and development originals in agriculture 275 9981 43 Research and development originals in biotechnology 276 9981 44 Research and development originals in computer related sciences 277 9981 45 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 9982 11 Legal advisory and representation services concerning criminal law 281 9982 12 Legal advisory and representation services concerning other fields of law 282 9982 13 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 9982 14 Legal documentation and certification services concerning other documents 284 9982 15 Arbitration and conciliation services 285 9982 16 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 9982 21 Financial auditing services 288 9982 2
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e provisioning services 303 9983 16 Information technology infrastructure and network management services 304 9983 19 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 9983 21 Architectural advisory services 307 9983 22 Architectural services for residential building projects 308 9983 23 Architectural services for non-residential building projects 309 9983 24 Historical restoration architectural services 310 9983 25 Urban planning services 311 9983 26 Rural land planning services 312 9983 27 Project site master planning services 313 9983 28 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 9983 31 Engineering advisory services 316 9983 32 Engineering services for building projects 317 9983 33 Engineering services for industrial and manufacturing projects 318 9983 34 Engineering services for transportation projects 319 9983 35
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services 335 9983 51 Veterinary services for pet animals 336 9983 52 Veterinary services for livestock 337 9983 59 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 9983 61 Advertising Services 340 9983 62 Purchase or sale of advertising space or time, on commission 341 9983 63 Sale of advertising space in print media (except on commission) 342 9983 64 Sale of television and radio advertising time 343 9983 65 Sale of internet advertising space 344 9983 66 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 9983 71 Market research services 347 9983 72 Public opinion polling services 348 Group 99838 Photography and videography and their processing services 349 9983 81 Portrait photography services 350 9983 82 Advertising and related photography services 351 9983 83 Event photography and event videography services 352 9983 8
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11 Carrier services 368 9984 12 Fixed telephony services 369 9984 13 Mobile telecommunications services 370 9984 14 Private network services 371 9984 15 Data transmission services 372 9984 19 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 9984 21 Internet backbone services 375 9984 22 Internet access services in wired and wireless mode 376 9984 23 Fax, telephony over the internet 377 9984 24 Audio conferencing and video conferencing over the internet 378 9984 29 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 9984 31 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 9984 32 On-line audio content 382 9984 33 On-line video content 383 9984 34 Software downloads 384 9984 39 Other on-line contents nowhere else classified 385 Group 99844 News agency services 386 9984
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arch services 404 9985 13 Contract staffing services 405 9985 14 Temporary staffing services 406 9985 15 Long-term staffing (pay rolling) services 407 9985 16 Temporary staffing-to-permanent placement services 408 9985 17 Co-employment staffing services 409 9985 19 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security services 411 9985 21 Investigation services 412 9985 22 Security consulting services 413 9985 23 Security systems services 414 9985 24 Armoured car services 415 9985 25 Guard services 416 9985 26 Training of guard dogs 417 9985 27 Polygraph services 418 9985 28 Fingerprinting services 419 9985 29 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 9985 31 Disinfecting and exterminating services 422 9985 32 Window cleaning services 423 9985 33 General cleaning services 424 9985 34 Specialised cleaning services for reservoirs and tanks 425 9985 35 Sterilisation of objects or premises
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tion and visitor information services 443 9985 59 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 9985 91 Credit reporting and rating services 446 9985 92 Collection agency services 447 9985 93 Telephone-based support services 448 9985 94 Combined office administrative services 449 9985 95 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 9985 96 Events, exhibitions, conventions and trade shows organisation and assistance services 451 9985 97 Landscape care and maintenance services 452 9985 98 Other information services nowhere else classified 453 9985 99 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 9986 11 Support services to crop production 457 9986 12 Animal husbandry
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ts, except machinery and equipment 473 9987 12 Maintenance and repair services of office and accounting machinery 474 9987 13 Maintenance and repair services of computers and peripheral equipment 475 9987 14 Maintenance and repair services of transport machinery and equipment 476 9987 15 Maintenance and repair services of electrical household appliances 477 9987 16 Maintenance and repair services of telecommunication equipments and apparatus 478 9987 17 Maintenance and repair services of commercial and industrial machinery 479 9987 18 Maintenance and repair services of elevators and escalators 480 9987 19 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 9987 21 Repair services of footwear and leather goods 483 9987 22 Repair services of watches, clocks and jewellery 484 9987 23 Repair services of garments and household textiles 485 9987 24 Repair services of furniture 486 9987 25 Repair services of bicycles 487 9987 26
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ts (goods) owned by others 499 Group 99881 Food, beverage and tobacco manufacturing services 500 9988 11 Meat processing services 501 9988 12 Fish processing services 502 9988 13 Fruit and vegetables processing services 503 9988 14 Vegetable and animal oil and fat manufacturing services 504 9988 15 Dairy product manufacturing services 505 9988 16 Other food product manufacturing services 506 9988 17 Prepared animal feeds manufacturing services 507 9988 18 Beverage manufacturing services 508 9988 19 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 9988 21 Textile manufacturing services 511 9988 22 Wearing apparel manufacturing services 512 9988 23 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 9988 31 Wood and wood product manufacturing services 515 9988 32 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical an
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rvices 531 9988 75 Electrical equipment manufacturing services 532 9988 76 General-purpose machinery manufacturing services nowhere else classified 533 9988 77 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 9988 81 Motor vehicle and trailer manufacturing services 536 9988 82 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 9988 91 Furniture manufacturing services 539 9988 92 Jewellery manufacturing services 540 9988 93 Imitation jewellery manufacturing services 541 9988 94 Musical instrument manufacturing services 542 9988 95 Sports goods manufacturing services 543 9988 96 Game and toy manufacturing services 544 9988 97 Medical and dental instrument and supply manufacturing services 545 9988 98 Other manufacturing services nowhere else classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Gr
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cellaneous 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 9991 11 Overall Government public services 563 9991 12 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 9991 13 Public administrative services related to the more efficient operation of business 565 9991 19 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 9991 21 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 9991 22 Services related to foreign economic aid 569 9991 23 Services related to foreign military aid 570 9991 24 Military defence services 571 9991 25 Civil defence services 572 9991 26 Police and
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services 585 9992 20 Primary education services 586 Group 99923 Secondary Education Services 587 9992 31 Secondary education services, general 588 9992 32 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 9992 41 Higher education services, general 591 9992 42 Higher education services, technical 592 9992 43 Higher education services, vocational 593 9992 49 Other higher education services 594 Group 99925 Specialised education services 595 9992 59 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 9992 91 Cultural education services 598 9992 92 Sports and recreation education services 599 9992 93 Commercial training and coaching services 600 9992 94 Other education and training services nowhere else classified 601 9992 95 services involving conduct of examination for admission to educational institutions 602 9992 99 Other educational support services 603 Heading 9993
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l care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 9993 34 Other social services with accommodation for adults 621 Group 99934 Social services without accommodation for the elderly and disabled 622 9993 41 Vocational rehabilitation services 623 9993 49 Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 Other social services without accommodation 625 9993 51 Child day-care services 626 9993 52 Guidance and counseling services nowhere else classified related to children 627 9993 53 Welfare services without accommodation 628 9993 59 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 9994 11 Sewerage and sewage treatment services 632 9994 12 Septic tank emptying an
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ified 650 Group 99949 Others 651 9994 90 Other environmental protection services nowhere else classified 652 Heading 9995 Services of membership organisations 653 Group 99951 Services furnished by business, employers and professional organisations Services 654 9995 11 Services furnished by business and employers organisations 655 9995 12 Services furnished by professional organisations 656 Group 99952 Services furnished by trade unions 657 9995 20 Services furnished by trade unions 658 Group 99959 Services furnished by other membership organisations 659 9995 91 Religious services 660 9995 92 Services furnished by political organisations 661 9995 93 Services furnished by human rights organisations 662 9995 94 Cultural and recreational associations 66 3 9995 95 Services furnished by environmental advocacy groups 664 9995 96 Services provided by youth associations 665 9995 97 Other civic and social organisations 666 9995 98 Home owners associations 667 9995 99 Services provided by other m
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rs, dancers, television personalities, independent models and the like 682 9996 32 Services of authors, composers, sculptors and other artists, except performing artists 683 9996 33 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 9996 41 Museum and preservation services of historical sites and buildings 686 9996 42 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 9996 51 Sports and recreational sports event promotion and organisation services 689 9996 52 Sports and recreational sports facility operation services 690 9996 59 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 9996 61 Services of athletes 693 9996 62 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 9996 9
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