Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017
11/2017-State Tax (Rate) – S.O. 041 Dated:- 29-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
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
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on 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.
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Heading 9962
Services in retail trade.
Explanation- This service does not include sale or purchase of goods
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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 considerat
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ing 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.
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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.
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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 or any other article for human consumption or any drink (whether or not alcoholic liquor fo
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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.
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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.
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.
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(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
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tioning 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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(vi) Transport of passengers by motorcab where the cost of fuel is included in the
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planation.- “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.
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(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
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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, other than (i) above.
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Heading 9967 (Supporting services in transport)
(i) Servic
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er 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 valuable consideration.
Same rate of central tax as on supply of like goods involving transfer of titl
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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.
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16
Heading 9972
Real estate services.
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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.
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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 of the right to use any goods for any purpose (whether or not for a specified period) for cash, defe
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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 central tax as applicabl e on supply of like goods involving transfer of title in goods
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Section 8
Business and Production Services
19
Heading 9981
Research and development services.
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20
Heading 9982
Legal and accounting services.
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21
Heading 9983 (Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
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(ii) Other professional, technical and business services other t
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ervices other than (i) Above
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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 characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or
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xcept construction) services.
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26
Heading 9988 (Manufact uring 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 to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of po
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ing 9993
Human health and social care services.
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32
Heading 9994
Sewage and waste collection,
treatment and disposal and other
environmental protection services.
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33
Heading 9995
Services of membership
organisations.
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34
Heading 9996 (Recreationa l, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
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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 the like.
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(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
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(v
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nt 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 “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).
(iii) The rules for the interpret
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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) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in fo
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ps, storage buildings and other similar industrial buildings
8
9954 14
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
9954 15
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
9954 16
Construction services of other buildings nowhere else classified
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
Gener
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te preparation services
23
9954 31
Demolition services
24
9954 32
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
9954 33
Excavating and earthmoving services
26
9954 34
Water well drilling services and septic system installation services
27
9954 35
Other site preparation services nowhere else classified
28
9954 39
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29
Group 99544
Assembly and erection of prefabricated constructions
30
9954 41
Installation, assembly 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 t
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62
Water plumbing and drain laying services
48
9954 63
Heating, ventilation and air conditioning equipment installation services
49
9954 64
Gas fitting installation services
50
9954 65
Insulation services
51
9954 66
Lift and escalator installation services
52
9954 68
Other installation services nowhere else classified
53
9954 69
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54
Group 99547
Building completion and finishing services
55
9954 71
Glazing services
56
9954 72
Plastering services
57
9954 73
Painting services
58
9954 74
Floor and wall tiling services
59
9954 75
Other floor laying, wall covering and wall papering services
60
9954 76
Joinery and carpentry services
61
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, maint
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s provided by Hostels, Camps, Paying Guest and the like
79
9963 29
Other room or unit accommodation services nowhere else classified
80
Group 99633
Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81
9963 31
Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82
9963 32
Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83
9963 33
Services provided in canteen and other similar establishments
84
9963 34
Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85
9963 35
Catering services in trains, flights and the like
86
9963 36
Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87
9963 37
Other contract food services
88
996
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gers through rail network by railways, metro and the like
100
9964 22
Long-distance transport services of passengers through road by bus, car, nonscheduled long distance bus and coach services, stage carriage and the like
101
9964 23
Taxi services including radio taxi and other similar services
102
9964 24
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103
9964 25
Domestic/ international scheduled air transport services of passengers
104
9964 26
Domestic/ international non-scheduled air transport services of passengers
105
9964 27
Space transport services of passengers
106
9964 29
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
9965 11
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the lik
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l services of transport vehicles with or without operators
120
Group 99660
Rental services of transport vehicles with or without operators
121
9966 01
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122
9966 02
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
9966 03
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
9966 09
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
9967 11
Container handling services
128
9967 12
Customs house agent services
129
9967 13
Clearing and forwarding services
130
9967 19
Other cargo and baggage handling services
131
Group 99672
Storage and warehousing services
132
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houses, light ships and the like
146
9967 52
Pilotage and berthing services
147
9967 53
Vessel salvage and refloating services
148
9967 59
Other supporting services for water transport nowhere else classified
149
Group 99676
Supporting services for air or space transport
150
9967 61
Airport operation services (excluding cargo handling)
151
9967 62
Air traffic control services
152
9967 63
Other supporting services for air transport
153
9967 64
Supporting services for space transport
154
Group 99679
Other supporting transport services
155
9967 91
Goods transport agency services for road transport
156
9967 92
Goods transport agency services for other modes of transport
157
9967 93
Other goods transport services
158
9967 99
Other supporting transport services nowhere else classified
159
Heading 9968
Postal and courier services
160
Group 99681
Postal and courier services
161
9968 11
Postal services including post office counter services,
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2
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 financial services (except investment banking, insurance services and pension services)
182
Group 99712
Investment banking services
183
9971 20
Investment banking services
184
Group 99713
Insurance and pension services (excluding reinsurance services)
185
9971 31
pension services
186
9971 32
Life insurance services (excluding reinsurance services)
187
9971 33
Accident and health insurance services
188
9971 34
Motor vehicle insurance services
189
9971 35
Marine, aviation, and other transport insurance services
190
9971 36
Freight insurance services and travel insurance services
191
9971 37
Other property insurance services
192
9971 39
Other non-life insurance services (excluding reinsurance services)
193
Group 99714
Reinsurance services
194
9971 41
Life reinsurance se
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sing 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 63
Actuarial services
215
9971 64
Pension fund management services
216
9971 69
Other services auxiliary to insurance and pensions
217
Group 99717
Services of holding financial assets
218
9971 71
Services of holding equity of subsidiary companies
219
9971 72
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
9972 11
Rental or leasing services involving own or leased residential property
223
9972 12
Rental or leasing services involving own or leased non-residential property
224
9972 13
Trade services of buildings
22
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rvices 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 telecommunications equipment with or without operator
240
9973 19
Leasing or rental services concerning other machinery and equipments with or without operator
241
Group 99732
Leasing or rental services concerning other goods
242
9973 21
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
9973 22
Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244
9973 23
Leasing or rental services concerning furniture and other household appliances
245
9973 24
Leasi
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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
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
9981 11
Research and experimental development services in natural sciences
264
9981 12
Research and experimental development services in engineering and technology
265
9981 13
Research and experimental development services in medical sciences and pharmacy
266
9981 14
Research and experimental development services in agricultural sciences
267
G
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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 22
Accounting and bookkeeping services
289
9982 23
Payroll services
290
9982 24
Other similar services nowhere else classified
291
Group 99823
Tax consultancy and preparation services
292
9982 31
Corporate tax consulting and preparation services
293
9982 32
Individual tax preparation and planning services
294
Group 99824
Insolvency and receivership services
295
9982 40
Insolvency and receivership services
296
Heading 9983
Other professional, tech
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itectural 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
Engineering services for power projects
320
9983 36
Engineering services for telecommunications and broadcasting projects
321
9983 37
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322
9983 38
Engineering services for other projects nowhere else classified
323
9983 39
Project managemen
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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 84
Specialty photography services
353
9983 85
Restoration and retouching services of photography
354
9983 86
Photographic and videographic processing services
355
9983 87
Other photography and videography and their processing services nowhere else classified
356
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cations 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 41
News agency services to newspapers and periodicals
387
9984 42
Services of independent journalists and press photographers 388 9984 43 News agency services to
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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 (operating rooms)
426
9985 36
Furnace and
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m promotion 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 serv
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ucts, machinery and equipment
472
9987 11
Maintenance and repair services of fabricated metal products, 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
Re
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l machinery and apparatus nowhere else classified
497
9987 39
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
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 m
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product, tank, reservoir and steam generator manufacturing services
528
9988 72
Weapon and ammunition manufacturing services
529
9988 73
Other fabricated metal product manufacturing and metal treatment services
530
9988 74
Computer, electronic and optical product manufacturing services
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
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and powder metallurgy services
556
Group 99894
Materials recovery (recycling) services, on a fee or contract basis
557
9989 41
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558
9989 42
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
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 cla
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loyee pension schemes; oldage disability or survivors' benefit schemes, other than for government employees
579
9991 33
Administrative services related to unemployment compensation benefit schemes
580
9991 34
Administrative services related to family and child allowance programmes
581
Heading 9992
Education services
582
Group 99921
Pre-primary education services
583
9992 10
Pre-primary education services
584
Group 99922
Primary education 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 5
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y, unani, ayurveda, naturopathy, acupuncture and the like
613
Group 99932
Residential care services for the elderly and disabled
614
9993 21
Residential health-care services other than by hospitals
615
9993 22
Residential care services for the elderly and persons with disabilities
616
Group 99933
Other social services with accommodation
617
9993 31
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618
9993 32
Other social services with accommodation for children
619
9993 33
Residential 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
= = = = = = = =
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osal services
639
9994 31
Waste preparation, consolidation and storage services
640
9994 32
Hazardous waste treatment and disposal services
641
9994 33
Non-hazardous waste treatment and disposal services
642
Group 99944
Remediation services
643
9994 41
Site remediation and clean-up services
644
9994 42
Containment, control and monitoring services and other site remediation services
645
9994 43
Building remediation services
646
9994 49
Other remediation services nowhere else classified
647
Group 99945
Sanitation and similar services
648
9994 51
Sweeping and snow removal services
649
9994 59
Other sanitation services nowhere else classified
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 e
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radio programme production services
672
9996 13
Audiovisual post-production services
673
9996 14
Motion picture, videotape and television programme distribution services
674
9996 15
Motion picture projection services
675
Group 99962
Performing arts and other live entertainment event presentation and promotion services
676
9996 21
Performing arts event promotion and organisation services
677
9996 22
Performing arts event production and presentation services
678
9996 23
Performing arts facility operation services
679
9996 29
Other performing arts and live entertainment services nowhere else classified
680
Group 99963
Services of performing and other artists
681
9996 31
Services of performing artists including actors, readers, musicians, singers, 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, com
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ne services
698
9996 94
Lottery services
699
9996 99
Other recreation and amusement services nowhere else classified
700
Heading 9997
Other services
701
Group 99971
Washing, cleaning and dyeing services
702
9997 11
Coin-operated laundry services
703
9997 12
Dry-cleaning services (including fur product cleaning services)
704
9997 13
Other textile cleaning services
705
9997 14
Pressing services
706
9997 15
Dyeing and colouring services
707
9997 19
Other washing, cleaning and dyeing services nowhere else classified
708
Group 99972
Beauty and physical well-being services
709
9997 21
Hairdressing and barbers services
710
9997 22
Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711
9997 23
Physical well-being services including health club and fitness centre
712
9997 29
Other beauty treatment services nowhere else classified
713
Group 99973
Funeral, cremation and undertaking services
714
9997
= = = = = = = =
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