Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017.
G.O. (P) No. 72/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 72/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram,16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 370/2017.-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, 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 o
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se 119 of section 2 of Central Goods and Services Tax Act, 2017.
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(iii) construction services other than (i) and (ii) above.
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4.
Section 6
Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
5.
Heading 9961
Services in wholesale trade.
Explanation.-This service does not include sale or purchase of goods but includes:
– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses.
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6.
Heading 9962
Services in retail trade.
Explanation.-This service does not include sale or purchase of goods
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7.
Heading 9963 (Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods,
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offered on the published charges for such unit.
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(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
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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
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, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
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(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.
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Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the pu
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(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
(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
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er to Explanation no. (iv)]
(iii) 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
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.
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rvices provided by a foreman of a chit fund in relation to chit.
Explanation.-
(a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments 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).
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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
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eries, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(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 Technolo
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in aircraft operations;
(b) “scheduled air transport service” means an air transport service under taken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognizable systematic series, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
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18.
Section 8
Business and Production Services
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19.
Heading 9981
Research and development services.
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20.
Heading 9982
Legal and accounting services.
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21.
Heading 99
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and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
(ii) Support services 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 b
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similar
(ii) Support services to mining, electricity, gas and water distribution.
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25.
Heading 9987
Maintenance, repair and installation (except construction) services.
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26.
Heading 9988 [Manufacturing services on physical inputs (goods) owned by others]
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books) journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) b
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tion and other services provided to the community as a whole; compulsory social security services.
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30.
Heading 9992
Education services.
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31.
Heading 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 (Recreational, 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, racecourse, ballet, any sporting ev
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ivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation.- For the purposes of paragraph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be.
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.-For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context o
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sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
(v) “information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make
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(used for assembly line activities), workshops, storage buildings and other similar industrial buildings
8
995414
Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
9
995415
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
10
995416
Construction services of other buildings nowhere else classified
11
995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
12
Group 99542
General construction services of civil engineering works
13
995421
General construction services of highways, streets, roads, railways and airfield runways,
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covered above
22
Group 99543
Site preparation services
23
995431
Demolition services
24
995432
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
25
995433
Excavating and earthmoving services
26
995434
Water well drilling services and septic system installation Services
27
995435
Other site preparation services nowhere else classified
28
995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29
Group 99544
Assembly and erection of prefabricated constructions
30
995441
Installation, assembly and erection services of prefabricated buildings
31
995442
Installation, assembly and erection services of other prefabricated structures and constructions
32
995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone boot
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es
47
995462
Water plumbing and drain laying services
48
995463
Heating, ventilation and air conditioning equipment installation services
49
995464
Gas fitting installation services
50
995465
Insulation services
51
995466
Lift and escalator installation services
52
995468
Other installation services nowhere else classified
53
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54
Group 99547
Building completion and finishing services
55
995471
Glazing services
56
995472
Plastering services
57
995473
Painting services
58
995474
Floor and wall tiling services
59
995475
Other floor laying, wall covering and wall papering services
60
995476
Joinery and carpentry services
61
995477
Fencing and railing services
62
995478
Other building completion and finishing services nowhere else classified
63
995479
Services involving repair, alterations, additions, replacements, maintenan
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y Hostels, Camps, Paying Guest and the like
79
996329
Other room or unit accommodation services nowhere else classified
80
Group 99633
Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81
996331
Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82
996332
Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83
996333
Services provided in canteen and other similar establishments
84
996334
Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85
996335
Catering services in trains, flights and the like
86
996336
Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87
996337
Other contract food services
88
996339
Other food, edi
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railways, metro and the like
100
996422
Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101
996423
Taxi services including radio taxi and other similar services
102
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103
996425
Domestic/international scheduled air transport services of passengers
104
996426
Domestic/international non-scheduled air transport services of passengers
105
996427
Space transport services of passengers
106
996429
Other long-distance transportation services of passengers nowhere else classified
107
Heading 9965
Goods Transport Services
108
Group 99651
Land transport services of Goods
109
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, tr
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out operators
120
Group 99660
Rental services of transport vehicles with or without operators
121
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
996609
Rental services of other transport vehicles nowhere else classified with or without operator
125
Heading 9967
Supporting services in transport
126
Group 99671
Cargo handling services
127
996711
Container handling services
128
996712
Customs house agent services
129
996713
Clearing and forwarding services
130
996719
Other cargo and baggage handling services
131
Group 99672
Storage and warehousing services
132
996721
Refrigerated storage services
133
996722
B
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thing services
147
996753
Vessel salvage and refloating services
148
996759
Other supporting services for water transport nowhere else classified
149
Group 99676
Supporting services for air or space transport
150
996761
Airport operation services (excluding cargo handling)
151
996762
Air traffic control services
152
996763
Other supporting services for air transport
153
996764
Supporting services for space transport
154
Group 99679
Other supporting transport services
155
996791
Goods transport agency services for road transport
156
996792
Goods transport agency services for other modes of transport
157
996793
Other goods transport services
158
996799
Other supporting transport services nowhere else classified
159
Heading 9968
Postal and courier services
160
Group 99681
Postal and courier services
161
996811
Postal services including post office counter services, mail box rental services
162
996812
Courier services
163
996813
Local
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t, guarantees and securities
180
997114
Financial leasing services
181
997119
Other financial services (except investment banking, insurance services and pension services)
182
Group 99712
Investment banking services
183
997120
Investment banking services
184
Group 99713
Insurance and pension services (excluding reinsurance services)
185
997131
pension services
186
997132
Life insurance services (excluding reinsurance services)
187
997133
Accident and health insurance services
188
997134
Motor vehicle insurance services
189
997135
Marine, aviation, and other transport insurance services
190
997136
Freight insurance services and travel insurance services
191
997137
Other property insurance services
192
997139
Other non-life insurance services (excluding reinsurance services)
193
Group 99714
Reinsurance services
194
997141
Life reinsurance services
195
997142
Accident and health reinsurance services
196
997143
Motor vehicle reinsurance
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vices auxiliary to insurance and pensions
212
997161
Services auxiliary to insurance and pensions
213
997162
Insurance claims adjustment services
214
997163
Actuarial services
215
997164
Pension fund management services
216
997169
Other services auxiliary to insurance and pensions
217
Group 99717
Services of holding financial assets
218
997171
Services of holding equity of subsidiary companies
219
997172
Services of holding securities and other assets of trusts and funds and similar financial entities
220
Heading 9972
Real estate services
221
Group 99721
Real estate services involving owned or leased property
222
997211
Rental or leasing services involving own or leased residential property
223
997212
Rental or leasing services involving own or leased non-residential property
224
997213
Trade services of buildings
225
997214
Trade services of time-share properties
226
997215
Trade services of vacant and sub-divided land
227
Group 9972
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ice machinery and equipment (except computers) with or without operator
238
997315
Leasing or rental services concerning computers with or without operators
239
997316
Leasing or rental services concerning telecommunications equipment with or without operator
240
997319
Leasing or rental services concerning other machinery and equipments with or without operator
241
Group 99732
Leasing or rental services concerning other goods
242
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment)
244
997323
Leasing or rental services concerning furniture and other household appliances
245
997324
Leasing or rental services concerning pleasure and leisure equipment
246
997325
Leasing or rental services concerning household linen
247
997326
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ploration and evaluation
258
997338
Licensing services for right to use other natural resources including telecommunication spectrum
259
997339
Licensing services for the right to use other intellectual property products and other resources nowhere else classified
260
Section 8
Business and Production Services
261
Heading 9981
Research and development services
262
Group 99811
Research and experimental development services in natural sciences and engineering
263
998111
Research and experimental development services in natural sciences
264
998112
Research and experimental development services in engineering and technology
265
998113
Research and experimental development services in medical sciences and pharmacy
266
998114
Research and experimental development services in agricultural sciences
267
Group 99812
Research and experimental development services in social sciences and humanities
268
998121
Research and experimental development services in soc
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intellectual property rights
283
998214
Legal documentation and certification services concerning other documents
284
998215
Arbitration and conciliation services
285
998216
Other legal services nowhere else classified
286
Group 99822
Accounting, auditing and bookkeeping services
287
998221
Financial auditing services
288
998222
Accounting and bookkeeping services
289
998223
Payroll services
290
998224
Other similar services nowhere else classified
291
Group 99823
Tax consultancy and preparation services
292
998231
Corporate tax consulting and preparation services
293
998232
Individual tax preparation and planning services
294
Group 99824
Insolvency and receivership services
295
998240
Insolvency and receivership services
296
Heading 9983
Other professional, technical and business services
297
Group 99831
Management consulting and management services; information technology services
298
998311
Management consulting and management ser
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vices
312
998327
Project site master planning services
313
998328
Landscape architectural services and advisory services
314
Group 99833
Engineering services
315
998331
Engineering advisory services
316
998332
Engineering services for building projects
317
998333
Engineering services for industrial and manufacturing projects
318
998334
Engineering services for transportation projects
319
998335
Engineering services for power projects
320
998336
Engineering services for telecommunications and broadcasting projects
321
998337
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322
998338
Engineering services for other projects nowhere else classified
323
998339
Project management services for construction projects
324
Group 99834
Scientific and other technical services
325
998341
Geological and geophysical consulting services
326
998342
Subsurface surveying services
327
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g space
344
998366
Sale of other advertising space or time (except on commission)
345
Group 99837
Market research and public opinion polling services
346
998371
Market research services
347
998372
Public opinion polling services
348
Group 99838
Photography and videography and their processing services
349
998381
Portrait photography services
350
998382
Advertising and related photography services
351
998383
Event photography and event videography services
352
998384
Specialty photography services
353
998385
Restoration and retouching services of photography
354
998386
Photographic and videographic processing services
355
998387
Other photography and videography and their processing services nowhere else classified
356
Group 99839
Other professional, technical and business services
357
998391
Specialty design services including interior design, fashion design, industrial design and other specialty design services
358
998392
Design original
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6
998423
Fax, telephony over the internet
377
998424
Audio conferencing and video conferencing over the internet
378
998429
Other internet telecommunications services nowhere else classified
379
Group 99843
On-line content services
380
998431
On-line text based information such as online books, newspapers, periodicals, directories and the like
381
998432
On-line audio content
382
998433
On-line video content
383
998434
Software downloads
384
998439
Other on-line contents nowhere else classified
385
Group 99844
News agency services
386
998441
News agency services to newspapers and periodicals
387
998442
Services of independent journalists and press photographers
388
998443
News agency services to audiovisual media
389
Group 99845
Library and archive services
390
998451
Library services
391
998452
Operation services of public archives including digital archives
392
998453
Operation services of historical archives including digital arch
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nd security services
411
998521
Investigation services
412
998522
Security consulting services
413
998523
Security systems services
414
998524
Armoured car services
415
998525
Guard services
416
998526
Training of guard dogs
417
998527
Polygraph services
418
998528
Fingerprinting services
419
998529
Other security services nowhere else classified
420
Group 99853
Cleaning services
421
998531
Disinfecting and exterminating services
422
998532
Window cleaning services
423
998533
General cleaning services
424
998534
Specialised cleaning services for reservoirs and tanks
425
998535
Sterilisation of objects or premises (operating rooms)
426
998536
Furnace and chimney cleaning services
427
998537
Exterior cleaning of buildings of all types
428
998538
Cleaning of transportation equipment
429
998539
Other cleaning services nowhere else classified
430
Group 99854
Packaging services
431
998540
Packaging services of goods for others
= = = = = = = =
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= = = = = = = =
services
448
998594
Combined office administrative services
449
998595
Specialised office support services such as duplicating services, mailing services, document preparation and the like
450
998596
Events, exhibitions, conventions and trade shows organisation and assistance services
451
998597
Landscape care and maintenance services
452
998598
Other information services nowhere else classified
453
998599
Other support services nowhere else classified
454
Heading 9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities
455
Group 99861
Support services to agriculture, hunting, forestry and fishing
456
998611
Support services to crop production
457
998612
Animal husbandry services
458
998613
Support services to hunting
459
998614
Support services to forestry and logging
460
998615
Support services to fishing
461
998619
Other support services to agriculture, hunting, forestry and fishing
462
Group 99862
Support
= = = = = = = =
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= = = = = = = =
nance and repair services of transport machinery and equipment
476
998715
Maintenance and repair services of electrical household appliances
477
998716
Maintenance and repair services of telecommunication equipments and apparatus
478
998717
Maintenance and repair services of commercial and industrial machinery
479
998718
Maintenance and repair services of elevators and escalators
480
998719
Maintenance and repair services of other machinery and equipments
481
Group 99872
Repair services of other goods
482
998721
Repair services of footwear and leather goods
483
998722
Repair services of watches, clocks and jewellery
484
998723
Repair services of garments and household textiles
485
998724
Repair services of furniture
486
998725
Repair services of bicycles
487
998726
Maintenance and repair services of musical instruments
488
998727
Repair services for photographic equipment and cameras
489
998729
Maintenance and repair services of other goods no
= = = = = = = =
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ing services
502
998813
Fruit and vegetables processing services
503
998814
Vegetable and animal oil and fat manufacturing services
504
998815
Dairy product manufacturing services
505
998816
Other food product manufacturing services
506
998817
Prepared animal feeds manufacturing services
507
998818
Beverage manufacturing services
508
998819
Tobacco manufacturing services nowhere else classified
509
Group 99882
Textile, wearing apparel and leather manufacturing services
510
998821
Textile manufacturing services
511
998822
Wearing apparel manufacturing services
512
998823
Leather and leather product manufacturing services
513
Group 99883
Wood and paper manufacturing services
514
998831
Wood and wood product manufacturing services
515
998832
Paper and paper product manufacturing services
516
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services
517
998841
Coke and refined petroleum product manufacturing service
= = = = = = = =
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= = = = = = = =
al-purpose machinery manufacturing services nowhere else classified
533
998877
Special-purpose machinery manufacturing services
534
Group 99888
Transport equipment manufacturing services
535
998881
Motor vehicle and trailer manufacturing services
536
998882
Other transport equipment manufacturing services
537
Group 99889
Other manufacturing services
538
998891
Furniture manufacturing services
539
998892
Jewellery manufacturing services
540
998893
Imitation jewellery manufacturing services
541
998894
Musical instrument manufacturing services
542
998895
Sports goods manufacturing services
543
998896
Game and toy manufacturing services
544
998897
Medical and dental instrument and supply manufacturing services
545
998898
Other manufacturing services nowhere else classified
546
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547
Group 99891
Publishing, printing and reproduc
= = = = = = = =
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services
560
Heading 9991
Public administration and other services provided to the community as a whole; compulsory social security services
561
Group 99911
Administrative services of the government
562
999111
Overall Government public services
563
999112
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564
999113
Public administrative services related to the more efficient operation of business
565
999119
Other administrative services of the government nowhere else classified
566
Group 99912
Public administrative services provided to the community as a whole
567
999121
Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568
999122
Services related to foreign economic aid
569
999123
Services related to foreign military aid
570
999124
Military defence services
571
999125
Civil defence services
5
= = = = = = = =
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= = = = = = = =
ucation services
584
Group 99922
Primary education services
585
999220
Primary education services
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
Secondary education services, technical and vocational
589
Group 99924
Higher education services
590
999241
Higher education services, general
591
999242
Higher education services, technical
592
999243
Higher education services, vocational
593
999249
Other higher education services
594
Group 99925
Specialised education services
595
999259
Specialised education services
596
Group 99929
Other education and training services and educational support services
597
999291
Cultural education services
598
999292
Sports and recreation education services
599
999293
Commercial training and coaching services
600
999294
Other education and training services nowhere else classified
601
999295
services involving conduct of examination for admis
= = = = = = = =
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= = = = = = = =
tion, mental health illnesses or substance abuse
618
999332
Other social services with accommodation for children
619
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620
999334
Other social services with accommodation for adults
621
Group 99934
Social services without accommodation for the elderly and disabled
622
999341
Vocational rehabilitation services
623
999349
Other social services without accommodation for the elderly and disabled nowhere else classified
624
Group 99935
Other social services without accommodation
625
999351
Child day-care services
626
999352
Guidance and counseling services nowhere else classified related to children
627
999353
Welfare services without accommodation
628
999359
Other social services without accommodation nowhere else classified
629
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection servic
= = = = = = = =
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= = = = = = = =
99449
Other remediation services nowhere else classified
647
Group 99945
Sanitation and similar services
648
999451
Sweeping and snow removal services
649
999459
Other sanitation services nowhere else classified
650
Group 99949
Others
651
999490
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
999511
Services furnished by business and employers organisations
655
999512
Services furnished by professional organisations
656
Group 99952
Services furnished by trade unions
657
999520
Services furnished by trade unions
658
Group 99959
Services furnished by other membership organisations
659
999591
Religious services
660
999592
Services furnished by political organisations
661
999593
Services furnished by human rights organisations
662
999594
Cultural and recreational ass
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
678
999623
Performing arts facility operation services
679
999629
Other performing arts and live entertainment services nowhere else classified
680
Group 99963
Services of performing and other artists
681
999631
Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682
999632
Services of authors, composers, sculptors and other artists, except performing artists
683
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
684
Group 99964
Museum and preservation services
685
999641
Museum and preservation services of historical sites and buildings
686
999642
Botanical, zoological and nature reserve services
687
Group 99965
Sports and recreational sports services
688
999651
Sports and recreational sports event promotion and organisation Services
689
999652
Sports and recreational sports facility operation se
= = = = = = = =
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= = = = = = = =
and dyeing services nowhere else classified
708
Group 99972
Beauty and physical well-being services
709
999721
Hairdressing and barbers services
710
999722
Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711
999723
Physical well-being services including health club and fitness centre
712
999729
Other beauty treatment services nowhere else classified
713
Group 99973
Funeral, cremation and undertaking services
714
999731
Cemeteries and cremation services
715
999732
Undertaking services
716
Group 99979
Other miscellaneous services
717
999791
Services involving commercial use or exploitation of any event
718
999792
Agreeing to do an act
719
999793
Agreeing to refrain from doing an act
720
999794
Agreeing to tolerate an act
721
999795
Conduct of religious ceremonies or rituals by persons
722
999799
Other services nowhere else classified
723
Heading 9998
Domestic services
724
Group 99980
Do
= = = = = = = =
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= = = = = = = =