Notification regarding the rates for supply of services under the HGST Act,2017
46\/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
\nEXCISE AND TAXATION DEPARTMENT
\nNOTIFICATION
\nThe 30th June, 2017
\nNo:46\/ST-2 : 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 Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra- State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as s<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n odation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umption 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 ferred 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 rvice (GPRS). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n frequent that they constitute a recognisably systematic series, not open to use by passengers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ransportation 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 ervices to agriculture, forestry, fishing, animal husbandry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g services on physical inputs (goods) owned by others) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and waste collection, treatment and disposal and other environmental protection services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amount” means the sum total of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng installation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons, alcoholic and non-alcoholic beverages serving services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces, stage carriage and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , coaches, cars, trucks and other motor vehicles, with or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n up 99676 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ension services) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 997163 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 39 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services for the right to use other intellectual property products and other resources nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ions services nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red car services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n document preparation and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntenance and repair services of telecommunication equipments and apparatus = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n duct manufacturing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quipment manufacturing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 11 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 99231 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n adults suffering from mental retardation, mental health illnesses or substance abuse = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 649 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 99963 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9722 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notification regarding the rates for supply of services under the HGST Act,201746\/ST-2 Dated:- 30-6-2017 Haryana SGSTGST – StatesHaryana SGSTHaryana SGSTHARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th June, 2017 No:46\/ST-2 : 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 … Continue reading “Notification regarding the rates for supply of services under the HGST 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-6050","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6050","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=6050"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6050\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5
\nHeading 9961
\nServices in wholesale trade.
\nExplanation-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. Explanation- This service does not include sale or purchase of goods
\n9
\n–
\n7
\nHeading 9963 (Accommodati on, 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint i<\/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 or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outd<\/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.
\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.
\n14
\n–
\n(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
\n9
\n–
\n8
\nHeading 9964 (Passenger transport services)
\n(<\/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.
\n6
\n–
\n(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipien<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 (Rental services of transport 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, other than (i) above.
\n9
\n–
\n11
\nHeading 9967 (Supporting services in transport)
\n(i) Services of goods transport agency (GTA) in relation to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 [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 valuable consideration.
\nSame rate of state tax as on supply of like goods involving transfer of title in goods
\n–
\n(iii) Any transfer of right in goods o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\n Provided 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. [Please refer to Explanation no. (v)]
\n9
\n–
\n(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
\nSame rate <\/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(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 (Other professional, technical and business services)
\n(i) Selling of space for advertisement in print media.
\n2.5
\n–
\n(ii) Other professional, technical and business services other than (i) above.
\n9
\n–
\n22
\nHeading 9984
\nTelecommunications, broa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation. – “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 characteristics of agricultural produce but make it only marketable for the primary market;
\n(d) renting or leasing of agro machinery or vacant land with or without a structur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) Services by way of job work in relation to-
\n(a) Printing of newspapers;
\n(b) Textile yarns (other than of man-made fibres) and textile fabrics;
\n(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(d) Printing of books (including Braille books), journals and periodicals;
\n(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
\nExplanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
\n(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n33
\nHeading 9995
\nServices of membership organisations.
\n9
\n–
\n34
\nHeading 9996 (Recreational, cultural and sporting 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 the like.
\n14
\n–
\n(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
\n14
\n–
\n(v) Gambling.
\n14
\n–
\n(vi) Recreational, cultural and sporting services other than (i)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 include capital goods.
\n(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).
\n(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Sectio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.
\n5. This no<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
\n14
\n995422
\nGeneral construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
\n15
\n995423
\nGene<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
\n33
\n995444
\nOther assembly and erection services nowhere else classified
\n34
\n995449
\n Services involving repair, alterations, addit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n50
\n995465
\nInsulation services
\n51
\n995466
\n Lift 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
\nServices involving repair, alterations, additions, replacements, maintenance of the completion\/finishing works covered above
\n64
\nSection 6
\nDistributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 operators
\n87
\n996337
\nOther contract food services
\n88
\n996339
\nOther food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
\n89
\nHeading 9964
\nPassenger transport services
\n90
\nGroup 99641\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n101
\n996423
\nTaxi services including radio taxi and other similar services
\n102
\n996424
\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
\n103
\n996425
\nDomestic\/ international scheduled air transport services of Passengers
\n104
\n996426
\nDomestic\/ international non-scheduled air transport services of passengers
\n105
\n996427
\nSpace transport services of passengers
\n106
\n996429
\nOther long-distance transportation services of passengers nowhere else classified
\n107
\nHeading 9965
\nGoods Transport Services
\n108
\nGroup 99651
\nLand transport services of Goods
\n109
\n996511
\nRoad transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
\n110
\n996512
\nRailway transport services of Goods including letters, parcels, live animals, household <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n122
\n996602
\nRental services of water vessels including passenger vessels, freight vessels and the like with or without operator
\n123
\n996603
\nRental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n124
\n996609
\nRental services of other transport vehicles nowhere else classified with or without operator
\n125
\nHeading 9967
\nSupporting services in transport
\n126
\nGroup 99671
\nCargo handling services
\n127
\n996711
\nContainer handling services
\n128
\n996712
\nCustoms house agent services
\n129
\n996713
\nClearing and forwarding services
\n130
\n996719
\nOther cargo and baggage handling services
\n131
\nGroup 99672
\nStorage and warehousing services
\n132
\n996721
\nRefrigerated storage services
\n133
\n996722
\nBulk liquid or gas storage services
\n134
\n996729
\nOther storage and warehousing services
\n135
\nGroup 99673
\nSupporting services for railway transport
\n136
\n99673<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSupporting services for air or space transport
\n150
\n996761
\nAirport operation services (excluding cargo handling)
\n151
\n996762
\nAir traffic control services
\n152
\n996763
\nOther supporting services for air transport
\n153
\n996764
\nSupporting services for space transport
\n154
\nGroup 99679
\nOther supporting transport services
\n155
\n996791
\nGoods transport agency services for road transport
\n156
\n996792
\nGoods transport agency services for other modes of transport
\n157
\n996793
\nOther goods transport services
\n158
\n996799
\nOther supporting transport services nowhere else classified
\n159
\nHeading 9968
\nPostal and courier services
\n160
\nGroup 99681
\nPostal and courier services
\n161
\n996811
\nPostal services including post office counter services, mail box rental services
\n162
\n996812
\nCourier services
\n163
\n996813
\nLocal delivery services
\n164
\n996819
\nOther Delivery Services nowhere else classified
\n165
\nHeading 9969
\nElectricity, gas, water and other distribution services
\n166<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n182
\nGroup 99712
\nInvestment banking services
\n183
\n997120
\nInvestment banking services
\n184
\nGroup 99713
\nInsurance and pension services (excluding reinsurance services)
\n185
\n997131
\nPension services
\n186
\n997132
\nLife insurance services (excluding reinsurance services)
\n187
\n997133
\nAccident and health insurance services
\n188
\n997134
\nMotor vehicle insurance services
\n189
\n997135
\nMarine, aviation, and other transport insurance services
\n190
\n997136
\nFreight insurance services and travel insurance services
\n191
\n997137
\nOther property insurance services
\n192
\n997139
\nOther non-life insurance services (excluding reinsurance services)
\n193
\nGroup 99714
\nReinsurance services
\n194
\n997141
\nLife reinsurance services
\n195
\n997142
\nAccident and health reinsurance services
\n196
\n997143
\nMotor vehicle reinsurance services
\n197
\n997144
\nMarine, aviation and other transport reinsurance services
\n198
\n997145
\nFreight reinsurance services
\n199
\n997146
\nOther property reinsur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nActuarial services
\n215
\n997164
\nPension fund management services
\n216
\n997169
\nOther services auxiliary to insurance and pensions
\n217
\nGroup 99717
\nServices of holding financial assets
\n218
\n997171
\nServices of holding equity of subsidiary companies
\n219
\n997172
\nServices of holding securities and other assets of trusts and funds and similar financial entities
\n220
\nHeading 9972
\nReal estate services
\n221
\nGroup 99721
\nReal estate services involving owned or leased property
\n222
\n997211
\nRental or leasing services involving own or leased residential property
\n223
\n997212
\nRental or leasing services involving own or leased non-residential property
\n224
\n997213
\nTrade services of buildings
\n225
\n997214
\nTrade services of time-share properties
\n226
\n997215
\nTrade services of vacant and subdivided land
\n227
\nGroup 99722
\nReal estate services on a fee or commission basis or on contract basis
\n228
\n997221
\nProperty management services on a fee or commission basis or on contract <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n997316
\nLeasing or rental services concerning telecommunications equipment with or without operator
\n240
\n997319
\nLeasing or rental services concerning other machinery and equipments with or without operator
\n241
\nGroup 99732
\nLeasing or rental services concerning other goods
\n242
\n997321
\nLeasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
\n243
\n997322
\nLeasing or rental services concerning video tapes and disks (home entertainment equipment )
\n244
\n997323
\nLeasing or rental services concerning furniture and other household appliances
\n245
\n997324
\nLeasing or rental services concerning pleasure and leisure equipment
\n246
\n997325
\nLeasing or rental services concerning household linen
\n247
\n997326
\nLeasing or rental services concerning textiles, clothing and footwear
\n248
\n997327
\nLeasing or rental services concerning do-it-yourself machinery and equipmen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n260
\nSection 8
\nBusiness and Production Services
\n261
\nHeading 9981
\nResearch and development services
\n262
\nGroup 99811
\nResearch and experimental development services in natural sciences and engineering
\n263
\n998111
\nResearch and experimental development services in natural sciences
\n264
\n998112
\nResearch and experimental development services in engineering and technology
\n265
\n998113
\nResearch and experimental development services in medical sciences and pharmacy
\n266
\n998114
\nResearch and experimental development services in agricultural sciences
\n267
\nGroup 99812
\nResearch and experimental development services in social sciences and humanities
\n268
\n998121
\nResearch and experimental development services in social sciences
\n269
\n998122
\nResearch and experimental development services in humanities
\n270
\nGroup 99813
\nInterdisciplinary research services
\n271
\n998130
\nIn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n285
\n998216
\nOther legal services nowhere else classified
\n286
\nGroup 99822
\nAccounting, auditing and bookkeeping services
\n287
\n998221
\nFinancial auditing services
\n288
\n998222
\nAccounting and bookkeeping services
\n289
\n998223
\nPayroll services
\n290
\n998224
\nOther similar services nowhere else classified
\n291
\nGroup 99823
\nTax consultancy and preparation services
\n292
\n998231
\nCorporate tax consulting and preparation services
\n293
\n998232
\nIndividual tax preparation and planning services
\n294
\nGroup 99824
\nInsolvency and receivership services
\n295
\n998240
\nInsolvency and receivership services
\n296
\nHeading 9983
\nOther professional, technical and business services
\n297
\nGroup 99831
\nManagement consulting and management services; information technology services
\n298
\n998311
\nManagement consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
\n299
\n998312
\nBusiness consulting services including pu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n315
\n998331
\nEngineering advisory services
\n316
\n998332
\nEngineering services for building projects
\n317
\n998333
\nEngineering services for industrial and manufacturing projects
\n318
\n998334
\nEngineering services for transportation projects
\n319
\n998335
\nEngineering services for power projects
\n320
\n998336
\nEngineering services for telecommunications and broadcasting projects
\n321
\n998337
\nEngineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
\n322
\n998338
\nEngineering services for other projects nowhere else classified
\n323
\n998339
\nProject management services for construction projects
\n324
\nGroup 99834
\nScientific and other technical services
\n325
\n998341
\nGeological and geophysical consulting services
\n326
\n998342
\nSubsurface surveying services
\n327
\n998343
\nMineral exploration and evaluation
\n328
\n998344
\nSurface surveying and map-making services
\n329
\n998345
\nWeather forecasting and meteorological servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n998371
\nMarket research services
\n347
\n998372
\nPublic opinion polling services
\n348
\nGroup 99838
\nPhotography and videography and their processing services
\n349
\n998381
\nPortrait photography services
\n350
\n998382
\nAdvertising and related photography services
\n351
\n998383
\nEvent photography and event videography services
\n352
\n998384
\nSpecialty photography services
\n353
\n998385
\nRestoration and retouching services of photography
\n354
\n998386
\nPhotographic and videographic processing services
\n355
\n998387
\nOther photography and videography and their processing services nowhere else classified
\n356
\nGroup 99839
\nOther professional, technical and business services
\n357
\n998391
\nSpecialty design services including interior design, fashion design, industrial design and other specialty design services
\n358
\n998392
\nDesign originals
\n359
\n998393
\nScientific and technical consulting services
\n360
\n998394
\nOriginal compilations of facts or information
\n361
\n998395
\nTranslation and interpret<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n379
\nGroup 99843
\nOn-line content services
\n380
\n998431
\nOn-line text based information such as online books, newspapers, periodicals, directories and the like
\n381
\n998432
\nOn-line audio content
\n382
\n998433
\nOn-line video content
\n383
\n998434
\nSoftware downloads
\n384
\n998439
\nOther on-line contents nowhere else classified
\n385
\nGroup 99844
\nNews agency services
\n386
\n998441
\nNews agency services to newspapers and periodicals
\n387
\n998442
\nServices of independent journalists and press photographers
\n388
\n998443
\nNews agency services to audiovisual media
\n389
\nGroup 99845
\nLibrary and archive services
\n390
\n998451
\nLibrary services
\n391
\n998452
\nOperation services of public archives including digital archives
\n392
\n998453
\nOperation services of historical archives including digital archives
\n393
\nGroup 99846
\nBroadcasting, programming and programme distribution services
\n394
\n998461
\nRadio broadcast originals
\n395
\n998462
\nTelevision broadcast<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n415
\n998525
\nGuard services
\n416
\n998526
\nTraining of guard dogs
\n417
\n998527
\nPolygraph services
\n418
\n998528
\nFingerprinting services
\n419
\n998529
\nOther security services nowhere else classified
\n420
\nGroup 99853
\nCleaning services
\n421
\n998531
\nDisinfecting and exterminating services
\n422
\n998532
\nWindow cleaning services
\n423
\n998533
\nGeneral cleaning services
\n424
\n998534
\nSpecialised cleaning services for reservoirs and tanks
\n425
\n998535
\nSterilisation of objects or premises (operating rooms)
\n426
\n998536
\nFurnace and chimney cleaning services
\n427
\n998537
\nExterior cleaning of buildings of all types
\n428
\n998538
\nCleaning of transportation equipment
\n429
\n998539
\nOther cleaning services nowhere else classified
\n430
\nGroup 99854
\nPackaging services
\n431
\n998540
\nPackaging services of goods for others
\n432
\n998541
\nParcel packing and gift wrapping
\n433
\n998542
\nCoin and currency packing services
\n434
\n998549
\nOther packaging services nowhere else classified\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n450
\n998596
\nEvents, exhibitions, conventions and trade shows organisation and assistance services
\n451
\n998597
\nLandscape care and maintenance services
\n452
\n998598
\nOther information services nowhere else classified
\n453
\n998599
\nOther support services nowhere else classified
\n454
\nHeading 9986
\nSupport services to agriculture, hunting, forestry, fishing, mining and utilities
\n455
\nGroup 99861
\nSupport services to agriculture, hunting, forestry and fishing
\n456
\n998611
\nSupport services to crop production
\n457
\n998612
\nAnimal husbandry services
\n458
\n998613
\nSupport services to hunting
\n459
\n998614
\nSupport services to forestry and logging
\n460
\n998615
\nSupport services to fishing
\n461
\n998619
\nOther support services to agriculture, hunting, forestry and fishing
\n462
\nGroup 99862
\nSupport services to mining
\n463
\n998621
\nSupport services to oil and gas extraction
\n464
\n998622
\nSupport services to other mining nowhere else classified
\n465
\nGroup <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n478
\n998717
\nMaintenance and repair services of commercial and industrial machinery
\n479
\n998718
\nMaintenance and repair services of elevators and escalators
\n480
\n998719
\nMaintenance and repair services of other machinery and equipments
\n481
\nGroup 99872
\nRepair services of other goods
\n482
\n998721
\nRepair services of footwear and leather goods
\n483
\n998722
\nRepair services of watches, clocks and jewellery
\n484
\n998723
\nRepair services of garments and household textiles
\n485
\n998724
\nRepair services of furniture
\n486
\n998725
\nRepair services of bicycles
\n487
\n998726
\nMaintenance and repair services of musical instruments
\n488
\n998727
\nRepair services for photographic equipment and cameras
\n489
\n998729
\nMaintenance and repair services of other goods nowhere else classified
\n490
\nGroup 99873
\nInstallation services (other than construction)
\n491
\n998731
\nInstallation services of fabricated metal products, excep<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n505
\n998816
\nOther food product manufacturing services
\n506
\n998817
\nPrepared animal feeds manufacturing services
\n507
\n998818
\nBeverage manufacturing services
\n508
\n998819
\nTobacco manufacturing services nowhere else classified
\n509
\nGroup 99882
\nTextile, wearing apparel and leather manufacturing services
\n510
\n998821
\nTextile manufacturing services
\n511
\n998822
\nWearing apparel manufacturing services
\n512
\n998823
\nLeather and leather product manufacturing services
\n513
\nGroup 99883
\nWood and paper manufacturing services
\n514
\n998831
\nWood and wood product manufacturing services
\n515
\n998832
\nPaper and paper product manufacturing services
\n516
\nGroup 99884
\nPetroleum, chemical and pharmaceutical product manufacturing services
\n517
\n998841
\nCoke and refined petroleum product manufacturing services
\n518
\n998842
\nChemical product manufacturing services
\n519
\n998843
\nPharmaceutical product manufacturing services
\n520
\nGroup 99885
\nRubber, plastic and other <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n535
\n998881
\nMotor vehicle and trailer manufacturing services
\n536
\n998882
\nOther transport equipment manufacturing services
\n537
\nGroup 99889
\nOther manufacturing services
\n538
\n998891
\nFurniture manufacturing services
\n539
\n998892
\nJewellery manufacturing services
\n540
\n998893
\nImitation jewellery manufacturing services
\n541
\n998894
\nMusical instrument manufacturing services
\n542
\n998895
\nSports goods manufacturing services
\n543
\n998896
\nGame and toy manufacturing services
\n544
\n998897
\nMedical and dental instrument and supply manufacturing services
\n545
\n998898
\nOther manufacturing services nowhere else classified
\n546
\nHeading 9989
\nOther manufacturing services; publishing, printing and reproduction services; materials recovery services
\n547
\nGroup 99891
\nPublishing, printing and reproduction services
\n548
\n998911
\nPublishing, on a fee or contract basis
\n549
\n998912
\nPrinting and reproduction services of recorded media, on a fee or contract basi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAdministrative services of the government
\n562
\n999111
\nOverall Government public services
\n563
\n999112
\nPublic administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
\n564
\n999113
\nPublic administrative services related to the more efficient operation of business
\n565
\n999119
\nOther administrative services of the government nowhere else classified
\n566
\nGroup 99912
\nPublic administrative services provided to the community as a whole
\n567
\n999121
\nPublic administrative services related to External Affairs, Diplomatic and Consular services abroad
\n568
\n999122
\nServices related to foreign economic aid
\n569
\n999123
\nServices related to foreign military aid
\n570
\n999124
\nMilitary defence services
\n571
\n999125
\nCivil defence services
\n572
\n999126
\nPolice and fire protection services
\n573
\n999127
\nPublic administrative services related to law courts
\n574
\n999128
\nAdministrative services related <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSecondary education services, general
\n588
\n999232
\nSecondary education services, technical and vocational
\n589
\nGroup 99924
\nHigher education services
\n590
\n999241
\nHigher education services, general
\n591
\n999242
\nHigher education services, technical
\n592
\n999243
\nHigher education services, vocational
\n593
\n999249
\nOther higher education services
\n594
\nGroup 99925
\nSpecialised education services
\n595
\n999259
\nSpecialised education services
\n596
\nGroup 99929
\nOther education and training services and educational support services
\n597
\n999291
\nCultural education services
\n598
\n999292
\nSports and recreation education services
\n599
\n999293
\nCommercial training and coaching services
\n600
\n999294
\nOther education and training services nowhere else classified
\n601
\n999295
\nServices involving conduct of examination for admission to educational institutions
\n602
\n999299
\nOther educational support services
\n603
\nHeading 9993
\nHuman health and social care services
\n604
\nGroup 99931
\nH<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n620
\n999334
\nOther social services with accommodation for adults
\n621
\nGroup 99934
\nSocial services without accommodation for the elderly and disabled
\n622
\n999341
\nVocational rehabilitation services
\n623
\n999349
\nOther social services without accommodation for the elderly and disabled nowhere else classified
\n624
\nGroup 99935
\nOther social services without accommodation
\n625
\n999351
\nChild day-care services
\n626
\n999352
\nGuidance and counseling services nowhere else classified related to children
\n627
\n999353
\nWelfare services without accommodation
\n628
\n999359
\nOther social services without accommodation nowhere else classified
\n629
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection services
\n630
\nGroup 99941
\nSewerage, sewage treatment and septic tank cleaning services
\n631
\n999411
\nSewerage and sewage treatment services
\n632
\n999412
\nSeptic t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n999459
\nOther sanitation services nowhere else classified
\n650
\nGroup 99949
\nOthers
\n651
\n999490
\nOther environmental protection services nowhere else classified
\n652
\nHeading 9995
\nServices of membership organisations
\n653
\nGroup 99951
\nServices furnished by business, employers and professional organisations Services
\n654
\n999511
\nServices furnished by business and employers organisations
\n655
\n999512
\nServices furnished by professional organisations
\n656
\nGroup 99952
\nServices furnished by trade unions
\n657
\n999520
\nServices furnished by trade unions
\n658
\nGroup 99959
\nServices furnished by other membership organisations
\n659
\n999591
\nReligious services
\n660
\n999592
\nServices furnished by political organisations
\n661
\n999593
\nServices furnished by human rights organisations
\n662
\n999594
\nCultural and recreational associations
\n663
\n999595
\nServices furnished by environmental advocacy groups
\n664
\n999596
\nServices provided by youth associations
\n665
\n999597
\nOther civic and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices of performing and other artists
\n681
\n999631
\nServices of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
\n682
\n999632
\nServices of authors, composers, sculptors and other artists, except performing artists
\n683
\n999633
\nOriginal works of authors, composers and other artists except performing artists, painters and sculptors
\n684
\nGroup
\n99964 Museum and preservation services
\n685
\n999641
\nMuseum and preservation services of historical sites and buildings
\n686
\n999642
\nBotanical, zoological and nature reserve services
\n687
\nGroup 99965
\nSports and recreational sports services
\n688
\n999651
\nSports and recreational sports event promotion and organisation services
\n689
\n999652
\nSports and recreational sports facility operation services
\n690
\n999659
\nOther sports and recreational sports services nowhere else classified
\n691
\nGroup 99966
\nServices of athletes and related support services\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
\n711
\n999723
\nPhysical well-being services including health club and fitness centre
\n712
\n999729
\nOther beauty treatment services nowhere else classified
\n713
\nGroup
\n99973 Funeral, cremation and undertaking services
\n714
\n999731
\nCemeteries and cremation services
\n715
\n999732
\nUndertaking services
\n716
\nGroup 99979
\nOther miscellaneous services
\n717
\n999791
\nServices involving commercial use or exploitation of any event
\n718
\n999792
\nAgreeing to do an act
\n719
\n999793
\nAgreeing to refrain from doing an act
\n720
\n999794
\nAgreeing to tolerate an act
\n721
\n999795
\nConduct of religious ceremonies or rituals by persons
\n722
\n999799
\nOther services nowhere else classified
\n723
\nHeading 9998
\nDomestic services
\n724
\nGroup 99980
\nDomestic services
\n725
\n999800
\nDomestic services both part time and full time
\n726
\nHeading 9999
\nServices provided by extraterritorial organisations and bodies\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n