Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 2017
11\/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
\nFINANCE DEPARTMENT
\nSachivalaya, Gandhinagar.
\nNotification No. 11\/2017-State Tax (Rate)
\nDated the 30th June, 2017
\nNo.(GHN-32 )GST-2017\/S.9(1)(2)-TH:- In exercise of the powers conferred by subsection (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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n io communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n elation to transportation of goods (including used household goods for personal use). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt that they constitute a recognisable systematic series, each flight being open to use by members of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n including the charges of accommodation and transportation required for such a tour. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n electricity, gas and water distribution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e community as a whole; compulsory social security services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and Services Tax Act, 2017 and the rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts, renovation, maintenance or remodeling of the constructions covered above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arm installation services, burglar alarm system installation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n student residences = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nSpace transport services of freight = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing, insurance services and pension services) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l consultancy services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ental services concerning agricultural machinery and equipment with or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n books, journals and periodicals = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectural services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for event tickets, cinema halls, entertainment and recreational services and other reservation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f steam, hot water and airconditioning supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and communications equipment and apparatus = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 524 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nGroup 99893 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p 99913 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion services of hazardous waste = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 667 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thletes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 201711\/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 11\/2017-State Tax (Rate) Dated the 30th June, 2017 No.(GHN-32 )GST-2017\/S.9(1)(2)-TH:- In exercise of the powers conferred by subsection (1) of section 9, … Continue reading “Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5987","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5987"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5987\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n–
\n (iii) construction services other than (i) and (ii) above.
\n9
\n–
\n4
\n Section 6
\n Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
\n5
\n Heading 9961
\n Services in wholesale trade.
\n Explanation-This service does not include sale or purchase of goods but includes:
\n– 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'
\n – Services of electronic whole sale agents and brokers,
\n– Services of whole sale auctioning houses.
\n9
\n–
\n6
\nHeading 9962
\nServices in retail trade.
\nExplanation- This service does not include sale or purchase of goods
\n9
\n–
\n7
\nHeading 9963
\n(Accommodation, food and beverage services)
\n(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 dri<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n(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.
\n9
\n–
\n(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n(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.
\n14
\n–
\nExplanation.-“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.
\n(ix) Accommodation, food and beverage<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\nProvided 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)]
\n(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(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.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- “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.
\n2.5
\nProvided 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)]
\n(iv) Transport of goods in containers by rail by any person other than Indian Railways.
\n6
\n–
\n(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
\n9
\n–
\n10
\nHeading 9966
\n(Rental
\nservices of
\ntransport vehicles)
\n(i)Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided 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)]
\n(ii) Rental services of transport vehicles with or without operators, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(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 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;
\n(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).
\n6
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken
\n[Please refer to Explanation no. (iv)]
\n(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 va<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(v) Financial and related services other than (i), (ii), (iii), and (iv) above.
\n9
\n–
\n16
\nHeading 9972
\nReal estate services.
\n9
\n–
\n17
\nHeading 9973 (Leasing or rental services, with or without operator)
\n(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.
\n6
\n–
\n(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.
\n[Please refer to Explanation no. (v)]
\n9
\n–
\n(iii) Transfer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(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.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken
\n[Please refer to Explanation no. (iv)]
\n(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
\nSame rate of State tax as applicable on supply of like goods involving transfer of title in goods
\n–
\n18
\nSection 8
\nBusiness and Production Services
\n19
\nHeading 9981
\nResearch and development services.
\n9
\n–
\n20
\nHeading 9982
\nLegal and accounting services.
\n9
\n–
\n21
\nHeading 9983
\n(Other professional, technical and business services)
\n(i) Selling of space for a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Support services other than (i) above
\n9
\n–
\n24
\nHeading 9986
\n(i) Support services to agriculture, forestry, fishing, animal husbandry.
\n Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean –
\n (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-
\n(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
\n(b) supply of farm labour;
\n(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 cha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n25
\nHeading 9987
\nMaintenance, repair and installation (except construction) services.
\n9
\n–
\n26
\nHeading 9988
\n(Manufacturing
\nservices on physical inputs (goods) owned
\nby others)
\n(i) Services by way of job work in relation to-
\n\t(a) Printing of newspapers;
\n\t(b) Textile yarns (other than of man-made fibres) and textile fabrics;
\n\t(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);
\n\t(d) Printing of books (including Braille books), journals and periodicals;
\n\t(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
\n\tExplanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
\n\t(a) by polymerisation of organic monomers<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n30
\nHeading 9992
\nEducation services.
\n9
\n–
\n31
\nHeading 9993
\nHuman health and social care services.
\n9
\n–
\n32
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection services.
\n9
\n–
\n33
\nHeading 9995
\nServices of membership organisations.
\n9
\n–
\n34
\nHeading 9996
\n(Recreational,
\n cultural and
\nsporting services)
\n(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
\n9
\n–
\n(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
\n9
\n–
\n(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 th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purposes of paragraph 2, “total amount” means the sum total of,-
\n (a) consideration charged for aforesaid service; and
\n (b) amount charged for transfer of land or undivided share of land, as the case may be.
\n3. 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.
\n4.Explanation.-For the purposes of this notification,-
\n(i) Goods includes capital goods.
\n(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(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.
\n(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
\n(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.
\n(viii)”Agri<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8
\n995414
\nConstruction 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
\n9
\n995415
\nConstruction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
\n10
\n995416
\nConstruction services of other buildings nowhere else classified
\n11
\n995419
\nServices involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
\n12
\nGroup 99542
\nGeneral construction services of civil engineering works
\n13
\n995421
\nGeneral construction serv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n22
\nGroup 99543
\nSite preparation services
\n23
\n995431
\nDemolition services
\n24
\n995432
\nSite 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
\n25
\n995433
\nExcavating and earthmoving services
\n26
\n995434
\nWater well drilling services and septic system installation services
\n27
\n995435
\nOther site preparation services nowhere else classified
\n28
\n995439
\nServices involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n29
\nGroup 99544
\nAssembly and erection of prefabricated constructions
\n30
\n995441
\nInstallation, assembly and erection services of prefabricated buildings
\n31
\n995442
\nInstallation, assembly and erection services of other prefabricated structures and constructions
\n32
\n995443
\nInstallation services of all types o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n47
\n995462
\nWater plumbing and drain laying services
\n48
\n995463
\nHeating, ventilation and air conditioning equipment installation services
\n49
\n995464
\nGas fitting installation services
\n50
\n995465
\nInsulation services
\n51
\n995466
\nLift and escalator installation services
\n52
\n995468
\nOther installation services nowhere else classified
\n53
\n995469
\nServices involving repair, alterations, additions, replacements, maintenance of the installations covered above
\n54
\nGroup 99547
\nBuilding completion and finishing services
\n55
\n995471
\nGlazing services
\n56
\n995472
\nPlastering services
\n57
\n995473
\nPainting services
\n58
\n995474
\nFloor and wall tiling services
\n59
\n995475
\nOther floor laying, wall covering and wall papering services
\n60
\n995476
\nJoinery and carpentry services
\n61
\n995477
\nFencing and railing services
\n62
\n995478
\nOther building completion and finishing services nowhere else classified
\n63
\n995479
\nServi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n78
\n996322
\nRoom or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
\n79
\n996329
\nOther room or unit accommodation services nowhere else classified
\n80
\nGroup 99633
\nFood, edible preparations, alcoholic and non-alcoholic beverages serving services
\n81
\n996331
\nServices provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
\n82
\n996332
\nServices provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
\n83
\n996333
\nServices provided in canteen and other similar establishments
\n84
\n996334
\nCatering Services in exhibition halls, events, marriage halls and other outdoor\/indoor functions
\n85
\n996335
\nCatering services in trains, flights and the like
\n86
\n996336
\nPreparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n996421
\nLong-distance transport services of passengers through rail network by railways, metro and the like
\n 100
\n996422
\nLong-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
\n 101
\n996423
\nTaxi services including radio taxi and other similar services
\n 102
\n996424
\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
\n 103
\n996425
\nDomestic\/ international scheduled air transport services of passengers
\n 104
\n996426
\nDomestic\/ international non-scheduled air transport services of passengers
\n 105
\n996427
\nSpace transport services of passengers
\n 106
\n996429
\nOther long-distance transportation services of passengers nowhere else classified
\n 107
\nHeading 9965
\nGoods Transport Services
\n 108
\nGroup 99651
\nLand transport services of Goods
\n 109
\n996511
\nRoad transport services of Goods including letters, parcels, live anima<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 119
\nHeading 9966
\nRental services of transport vehicles with or without operators
\n 120
\nGroup 99660
\nRental services of transport vehicles with or without operators
\n 121
\n996601
\nRental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
\n 122
\n996602
\nRental services of water vessels including passenger vessels, freight vessels and the like with or without operator
\n 123
\n996603
\nRental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n 124
\n996609
\nRental services of other transport vehicles nowhere else classified with or without operator
\n 125
\nHeading 9967
\nSupporting services in transport
\n 126
\nGroup 99671
\nCargo handling services
\n 127
\n996711
\nContainer handling services
\n 128
\n996712
\nCustoms house agent services
\n 129
\n996713
\nClearing and forwarding services
\n 130
\n996719
\nOther cargo and baggage handlin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 146
\n996752
\nPilotage and berthing services
\n 147
\n996753
\nVessel salvage and refloating services
\n 148
\n996759
\nOther supporting services for water transport nowhere else classified
\n 149
\nGroup 99676
\nSupporting services for air or space transport
\n 150
\n996761
\nAirport operation services (excluding cargo handling)
\n 151
\n996762
\nAir traffic control services
\n 152
\n996763
\nOther supporting services for air transport
\n 153
\n996764
\nSupporting services for space transport
\n 154
\nGroup 99679
\nOther supporting transport services
\n 155
\n996791
\nGoods transport agency services for road transport
\n 156
\n996792
\nGoods transport agency services for other modes of transport
\n 157
\n996793
\nOther goods transport services
\n 158
\n996799
\nOther supporting transport services nowhere else classified
\n 159
\nHeading 9968
\nPostal and courier services
\n 160
\nGroup 99681
\nPostal and co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 177
\n997111
\nCentral banking services
\n 178
\n997112
\nDeposit services
\n 179
\n997113
\nCredit-granting services including stand-by commitment, guarantees and securities
\n 180
\n997114
\nFinancial leasing services
\n 181
\n997119
\nOther financial services (except investment banking, insurance services and pension services)
\n 182
\nGroup 99712
\nInvestment banking services
\n 183
\n997120
\nInvestment banking services
\n 184
\nGroup 99713
\nInsurance and pension services (excluding reinsurance services)
\n 185
\n997131
\npension services
\n 186
\n997132
\nLife insurance services (excluding reinsurance services)
\n 187
\n997133
\nAccident and health insurance services
\n 188
\n997134
\nMotor vehicle insurance services
\n 189
\n997135
\nMarine, aviation, and other transport insurance services
\n 190
\n997136
\nFreight insurance services and travel insurance services
\n 191
\n997137
\nOther property insurance services
\n 192
\n997139
\nOther non-life insurance services (excl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 208
\n997157
\nForeign exchange services
\n 209
\n997158
\nFinancial transactions processing and clearing house services
\n 210
\n997159
\nOther services auxiliary to financial services
\n 211
\nGroup 99716
\nServices auxiliary to insurance and pensions
\n 212
\n997161
\nServices auxiliary to insurance and pensions
\n 213
\n997162
\nInsurance claims adjustment services
\n 214
\n997163
\nActuarial services
\n 215
\n997164
\nPension fund management services
\n 216
\n997169
\nOther services auxiliary to insurance and pensions
\n 217
\nGroup 99717
\nServices of holding financial assets
\n 218
\n997171
\nServices of holding equity of subsidiary companies
\n 219
\n997172
\nServices of holding securities and other assets of trusts and funds and similar financial entities
\n 220
\nHeading 9972
\nReal estate services
\n 221
\nGroup 99721
\nReal estate services involving owned or leased property
\n 222
\n997211
\nRental or leasing services involving own or leased residential property
\n 223
\n997212
\nRenta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 236
\n997313
\nLeasing or rental services concerning construction machinery and equipment with or without operator
\n 237
\n997314
\nLeasing or rental services concerning office machinery and equipment (except computers) with or without operator
\n 238
\n997315
\nLeasing or rental services concerning computers with or without operators
\n 239
\n997316
\nLeasing or rental services concerning telecommunications equipment with or without operator
\n 240
\n997319
\nLeasing or rental services concerning other machinery and equipments with or without operator
\n 241
\nGroup 99732
\nLeasing or rental services concerning other goods
\n 242
\n997321
\nLeasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
\n 243
\n997322
\nLeasing or rental services concerning video tapes and disks (home entertainment e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 255
\n997335
\nLicensing services for the right to use research and development products
\n 256
\n997336
\nLicensing services for the right to use trademarks and franchises
\n 257
\n997337
\nLicensing services for the right to use minerals including its exploration and evaluation
\n 258
\n997338
\nLicensing services for right to use other natural resources including telecommunication spectrum
\n 259
\n997339
\nLicensing services for the right to use other intellectual property products and other resources nowhere else classified
\n 260
\nSection 8
\nBusiness and Production Services
\n 261
\nHeading 9981
\nResearch and development services
\n 262
\nGroup 99811
\nResearch and experimental development services in natural sciences and engineering
\n 263
\n998111
\nResearch and experimental development services in natural sciences
\n 264
\n998112
\nResearch and experimental development services in engineering and technology
\n 265
\n998113
\nResearch and experimental development se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 279
\nGroup 99821
\nLegal services
\n 280
\n998211
\nLegal advisory and representation services concerning criminal law
\n 281
\n998212
\nLegal advisory and representation services concerning other fields of law
\n 282
\n998213
\nLegal documentation and certification services concerning patents, copyrights and other intellectual property rights
\n 283
\n998214
\nLegal documentation and certification services concerning other documents
\n 284
\n998215
\nArbitration and conciliation services
\n 285
\n998216
\nOther legal services nowhere else classified
\n 286
\nGroup 99822
\nAccounting, auditing and bookkeeping services
\n 287
\n998221
\nFinancial auditing services
\n 288
\n998222
\nAccounting and bookkeeping services
\n 289
\n998223
\nPayroll services
\n 290
\n998224
\nOther similar services nowhere else classified
\n 291
\nGroup 99823
\nTax consultancy and preparation services
\n 292
\n998231
\nCorporate tax consulting and preparation services
\n 293
\n998232
\nIndividual tax preparation and planning services
\n 294<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 306
\n998321
\nArchitectural advisory services
\n 307
\n998322
\nArchitectural services for residential building projects
\n 308
\n998323
\nArchitectural services for non-residential building projects
\n 309
\n998324
\nHistorical restoration architectural services
\n 310
\n998325
\nUrban planning services
\n 311
\n998326
\nRural land planning services
\n 312
\n998327
\nProject site master planning services
\n 313
\n998328
\nLandscape architectural services and advisory services
\n 314
\nGroup 99833
\nEngineering services
\n 315
\n998331
\nEngineering advisory services
\n 316
\n998332
\nEngineering services for building projects
\n 317
\n998333
\nEngineering services for industrial and manufacturing projects
\n 318
\n998334
\nEngineering services for transportation projects
\n 319
\n998335
\nEngineering services for power projects
\n 320
\n998336
\nEngineering services for telecommunications and broadcasting projects
\n 321
\n998337
\nEngineering services for waste management projects (hazardous and non-hazardo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 338
\nGroup 99836
\nAdvertising services and provision of advertising space or time
\n 339
\n998361
\nAdvertising Services
\n 340
\n998362
\nPurchase or sale of advertising space or time, on commission
\n 341
\n998363
\nSale of advertising space in print media (except on commission)
\n 342
\n998364
\nSale of television and radio advertising time
\n 343
\n998365
\nSale of internet advertising space
\n 344
\n998366
\nSale of other advertising space or time (except on commission)
\n 345
\nGroup 99837
\nMarket research and public opinion polling services
\n 346
\n998371
\nMarket research services
\n 347
\n998372
\nPublic opinion polling services
\n 348
\nGroup 99838
\nPhotography and videography and their processing services
\n 349
\n998381
\nPortrait photography services
\n 350
\n998382
\nAdvertising and related photography services
\n 351
\n998383
\nEvent photography and event videography services
\n 352
\n998384
\nSpecialty photography services
\n 353
\n998385
\nRestoration and retouching services of photography
\n 354<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 369
\n998413
\nMobile telecommunications services
\n 370
\n998414
\nPrivate network services
\n 371
\n998415
\nData transmission services
\n 372
\n998419
\nOther telecommunications services including fax services, telex services nowhere else classified
\n 373
\nGroup 99842
\nInternet telecommunications services
\n 374
\n998421
\nInternet backbone services
\n 375
\n998422
\nInternet access services in wired and wireless mode
\n 376
\n998423
\nFax, telephony over the internet
\n 377
\n998424
\nAudio conferencing and video conferencing over the internet
\n 378
\n998429
\nOther internet telecommunications services nowhere else classified
\n 379
\nGroup 99843
\nOn-line content services
\n 380
\n998431
\nOn-line text based information such as online books, newspapers, periodicals, directories and the like
\n 381
\n998432
\nOn-line audio content
\n 382
\n998433
\nOn-line video content
\n 383
\n998434
\nSoftware downloads
\n 384
\n998439
\nOther on-line contents nowhere else classified
\n 385
\nGroup 99844
\nNews agency servi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 403
\n998512
\nPermanent placement services, other than executive search services
\n 404
\n998513
\nContract staffing services
\n 405
\n998514
\nTemporary staffing services
\n 406
\n998515
\nLong-term staffing (pay rolling) services
\n 407
\n998516
\nTemporary staffing-to-permanent placement services
\n 408
\n998517
\nCo-employment staffing services
\n 409
\n998519
\nOther employment and labour supply services nowhere else classified
\n 410
\nGroup 99852
\nInvestigation and security services
\n 411
\n998521
\nInvestigation services
\n 412
\n998522
\nSecurity consulting services
\n 413
\n998523
\nSecurity systems services
\n 414
\n998524
\nArmoured car services
\n 415
\n998525
\nGuard services
\n 416
\n998526
\nTraining of guard dogs
\n 417
\n998527
\nPolygraph services
\n 418
\n998528
\nFingerprinting services
\n 419
\n998529
\nOther security services nowhere else classified
\n 420
\nGroup 99853
\nCleaning services
\n 421
\n998531
\nDisinfecting and exterminating services
\n 422
\n998532
\nWindow cleaning services
\n 423
\n99853<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 440
\n998555
\nTour operator services
\n 441
\n998556
\nTourist guide services
\n 442
\n998557
\nTourism promotion and visitor information services
\n 443
\n998559
\nOther travel arrangement and related services nowhere else classified
\n 444
\nGroup 99859
\nOther support services
\n 445
\n998591
\nCredit reporting and rating services
\n 446
\n998592
\nCollection agency services
\n 447
\n998593
\nTelephone-based support services
\n 448
\n998594
\nCombined office administrative services
\n 449
\n998595
\nSpecialised office support services such as duplicating services, mailing services, document preparation and the like
\n 450
\n998596
\nEvents, exhibitions, conventions and trade shows organisation and assistance services
\n 451
\n998597
\nLandscape care and maintenance services
\n 452
\n998598
\nOther information services nowhere else classified
\n 453
\n998599
\nOther support services nowhere else classified
\n 454
\nHea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 470
\nHeading 9987
\nMaintenance, repair and installation (except construction) services
\n 471
\nGroup 99871
\nMaintenance and repair services of fabricated metal products, machinery and equipment
\n 472
\n998711
\nMaintenance and repair services of fabricated metal products, except machinery and equipment
\n 473
\n998712
\nMaintenance and repair services of office and accounting machinery
\n 474
\n998713
\nMaintenance and repair services of computers and peripheral equipment
\n 475
\n998714
\nMaintenance and repair services of transport machinery and equipment
\n 476
\n998715
\nMaintenance and repair services of electrical household appliances
\n 477
\n998716
\nMaintenance and repair services of telecommunication equipments and apparatus
\n 478
\n998717
\nMaintenance and repair services of commercial and industrial machinery
\n 479
\n998718
\nMaintenance and repair services of elevators and escalators
\n 480
\n998719
\nMaintenance and repair services of other mach<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 495
\n998735
\nInstallation services of professional medical machinery and equipment, and precision and optical instruments
\n 496
\n998736
\nInstallation services of electrical machinery and apparatus nowhere else classified
\n 497
\n998739
\nInstallation services of other goods nowhere else classified
\n 498
\nHeading 9988
\nManufacturing services on physical inputs (goods) owned by others
\n 499
\nGroup 99881
\nFood, beverage and tobacco manufacturing services
\n 500
\n998811
\nMeat processing services
\n 501
\n998812
\nFish processing services
\n 502
\n998813
\nFruit and vegetables processing services
\n 503
\n998814
\nVegetable and animal oil and fat manufacturing services
\n 504
\n998815
\nDairy product manufacturing services
\n 505
\n998816
\nOther food product manufacturing services
\n 506
\n998817
\nPrepared animal feeds manufacturing services
\n 507
\n998818
\nBeverage manufacturing services
\n 508
\n998819
\nTobacco manufacturing services nowhere else classified
\n 5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGroup 99886
\nBasic metal manufacturing services
\n 525
\n998860
\nBasic metal manufacturing services
\n 526
\nGroup 99887
\nFabricated metal product, machinery and equipment manufacturing services
\n 527
\n998871
\nStructural metal product, tank, reservoir and steam generator manufacturing services
\n 528
\n998872
\nWeapon and ammunition manufacturing services
\n 529
\n998873
\nOther fabricated metal product manufacturing and metal treatment services
\n 530
\n998874
\nComputer, electronic and optical product manufacturing services
\n 531
\n998875
\nElectrical equipment manufacturing services
\n 532
\n998876
\nGeneral-purpose machinery manufacturing services nowhere else classified
\n 533
\n998877
\nSpecial-purpose machinery manufacturing services
\n 534
\nGroup 99888
\nTransport equipment manufacturing services
\n 535
\n998881
\nMotor vehicle and trailer manufacturing services
\n 536
\n998882
\nOther transport equipment manufacturing services
\n 537
\nGroup 99889
\nOther manufacturing services
\n 538
\n998891
\nF<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCasting, forging, stamping and similar metal manufacturing services
\n 553
\n998931
\nIron and steel casting services
\n 554
\n998932
\nNon-ferrous metal casting services
\n 555
\n998933
\nMetal forging, pressing, stamping, roll forming and powder metallurgy services
\n 556
\nGroup 99894
\nMaterials recovery (recycling) services, on a fee or contract basis
\n 557
\n998941
\nMetal waste and scrap recovery (recycling) services, on a fee or contract basis
\n 558
\n998942
\nNon-metal waste and scrap recovery (recycling) services, on a fee or contract basis
\n 559
\nSection 9
\nCommunity, social and personal services and other miscellaneous services
\n 560
\nHeading 9991
\nPublic administration and other services provided to the community as a whole; compulsory social security services
\n 561
\nGroup 99911
\nAdministrative services of the government
\n 562
\n999111
\nOverall Government public services
\n 563
\n999112
\nPublic administrative services related to the provision of educational, health c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAdministrative services related to compulsory social security schemes
\n 577
\n999131
\nAdministrative services related to sickness, maternity or temporary disablement benefit schemes
\n 578
\n999132
\nAdministrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
\n 579
\n999133
\nAdministrative services related to unemployment compensation benefit schemes
\n 580
\n999134
\nAdministrative services related to family and child allowance programmes
\n 581
\nHeading 9992
\nEducation services
\n 582
\nGroup 99921
\nPre-primary education services
\n 583
\n999210
\nPre-primary education services
\n 584
\nGroup 99922
\nPrimary education services
\n 585
\n999220
\nPrimary education services
\n 586
\nGroup 99923
\nSecondary Education Services
\n 587
\n999231
\nSecondary education services, general
\n 588
\n999232
\nSecondary education services, technical and vocational
\n 589
\nGroup 99924
\nHigher education service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 608
\n999314
\nNursing and physiotherapeutic services
\n 609
\n999315
\nAmbulance services
\n 610
\n999316
\nMedical laboratory and diagnostic-imaging services
\n 611
\n999317
\nBlood, sperm and organ bank services
\n 612
\n999319
\nOther human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
\n 613
\nGroup 99932
\nResidential care services for the elderly and disabled
\n 614
\n999321
\nResidential health-care services other than by hospitals
\n 615
\n999322
\nResidential care services for the elderly and persons with disabilities
\n 616
\nGroup 99933
\nOther social services with accommodation
\n 617
\n999331
\nResidential care services for children suffering from mental retardation, mental health illnesses or substance abuse
\n 618
\n999332
\nOther social services with accommodation for children
\n 619
\n999333
\nResidential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
\n 620
\n999334
\nOther social service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 635
\n999422
\nCollection services of non-hazardous recyclable materials
\n 636
\n999423
\nGeneral waste collection services, residential
\n 637
\n999424
\nGeneral waste collection services, other nowhere else classified
\n 638
\nGroup 99943
\nWaste treatment and disposal services
\n 639
\n999431
\nWaste preparation, consolidation and storage services
\n 640
\n999432
\nHazardous waste treatment and disposal services
\n 641
\n999433
\nNon-hazardous waste treatment and disposal services
\n 642
\nGroup 99944
\nRemediation services
\n 643
\n999441
\nSite remediation and clean-up services
\n 644
\n999442
\nContainment, control and monitoring services and other site remediation services
\n 645
\n999443
\nBuilding remediation services
\n 646
\n999449
\nOther remediation services nowhere else classified
\n 647
\nGroup 99945
\nSanitation and similar services
\n 648
\n999451
\nSweeping and snow removal services
\n 649
\n999459
\nOther sanitation services nowhere else classified
\n 650
\nGroup 99949\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n999599
\nServices provided by other membership organisations nowhere else classified
\n 668
\nHeading 9996
\nRecreational, cultural and sporting services
\n 669
\nGroup 99961
\nAudiovisual and related services
\n 670
\n999611
\nSound recording services
\n 671
\n999612
\nMotion picture, videotape, television and radio programme production services
\n 672
\n999613
\nAudiovisual post-production services
\n 673
\n999614
\nMotion picture, videotape and television programme distribution services
\n 674
\n999615
\nMotion picture projection services
\n 675
\nGroup 99962
\nPerforming arts and other live entertainment event presentation and promotion services
\n 676
\n999621
\nPerforming arts event promotion and organisation services
\n 677
\n999622
\nPerforming arts event production and presentation services
\n 678
\n999623
\nPerforming arts facility operation services
\n 679
\n999629
\nOther performing arts and live entertainment services nowhere else classified
\n 680
\nGroup 99963
\nServices of performing and other ar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 693
\n999662
\nSupport services related to sports and recreation
\n 694
\nGroup 99969
\nOther amusement and recreational services
\n 695
\n999691
\nAmusement park and similar attraction services
\n 696
\n999692
\nGambling and betting services including similar online services
\n 697
\n999693
\nCoin-operated amusement machine services
\n 698
\n999694
\nLottery services
\n 699
\n999699
\nOther recreation and amusement services nowhere else classified
\n 700
\nHeading 9997
\nOther services
\n 701
\nGroup 99971
\nWashing, cleaning and dyeing services
\n 702
\n999711
\nCoin-operated laundry services
\n 703
\n999712
\nDry-cleaning services (including fur product cleaning services)
\n 704
\n999713
\nOther textile cleaning services
\n 705
\n999714
\nPressing services
\n 706
\n999715
\nDyeing and colouring services
\n 707
\n999719
\nOther washing, cleaning and dyeing services nowhere else classified
\n 708
\nGroup 99972
\nBeauty and physical well-being services
\n 709
\n999721
\nHairdressing and barbers services
\n 710
\n999722<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n