Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017
11\/2017-State Tax (Rate) – S.O. 041 Dated:- 29-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
NOTIFICATION
\n29th June, 2017
\nNOTIFICATION No. 11 \/ 2017 State Tax (Rate)
\nS.O. 41 Dated 29th June In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State Tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 tioning System (GPS) or General Packet Radio Service (GPRS). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n planation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ervices other than (i) Above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n xcept construction) services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing 9993 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt charged for such supply. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ps, storage buildings and other similar industrial buildings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te preparation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 62 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s provided by Hostels, Camps, Paying Guest and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gers through rail network by railways, metro and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l services of transport vehicles with or without operators = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n houses, light ships and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sing and clearing house services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices concerning construction machinery and equipment with or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9973 36 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n advisory and representation services concerning other fields of law = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itectural services for non-residential building projects = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n advertising space or time, on commission = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cations services including fax services, telex services nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nLong-term staffing (pay rolling) services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m promotion and visitor information services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ucts, machinery and equipment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l machinery and apparatus nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n product, tank, reservoir and steam generator manufacturing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and powder metallurgy services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n loyee pension schemes; oldage disability or survivors' benefit schemes, other than for government employees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y, unani, ayurveda, naturopathy, acupuncture and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n osal services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n radio programme production services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ne services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 201711\/2017-State Tax (Rate) – S.O. 041 Dated:- 29-6-2017 Jharkhand SGSTGST – StatesJharkhand SGSTJharkhand SGSTNOTIFICATION 29th June, 2017 NOTIFICATION No. 11 \/ 2017 State Tax (Rate) S.O. 41 Dated 29th June In exercise of the powers conferred by sub-section (1) … Continue reading “Rate of tax for services under section 9(1) of the Jharkhand 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-6124","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6124","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=6124"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6124\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nDistributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
\n5
\nHeading 9961
\nServices in wholesale trade.
\nExplanation-
\nThis 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 (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 considerat<\/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 fo<\/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
\nH<\/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 <\/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) Servic<\/p>\n
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\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 valuable consideration.
\nSame rate of central tax as on supply of like goods involving transfer of titl<\/p>\n
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\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(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 of the right to use any goods for any purpose (whether or not for a specified period) for cash, defe<\/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 [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 central tax as applicabl e 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 t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n24
\nHeading 9986
\n(i) Support services to agriculture, forestry, fishing, animal husbandry.
\nExplanation. –
\n“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<\/p>\n
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\n9
\n–
\n26
\nHeading 9988 (Manufact uring services on physical inputs (goods) owned by others)
\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 po<\/p>\n
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\nHuman health and social care services.
\n9
\n–
\n32
\nHeading 9994
\nSewage and waste collection,
\ntreatment and disposal and other
\nenvironmental protection services.
\n9
\n–
\n33
\nHeading 9995
\nServices of membership
\norganisations.
\n9
\n–
\n34
\nHeading 9996 (Recreationa l, 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<\/p>\n
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\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 “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).
\n(iii) The rules for the interpret<\/p>\n
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\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 fo<\/p>\n
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\n8
\n9954 14
\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
\n9954 15
\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
\n9954 16
\nConstruction services of other buildings nowhere else classified
\n11
\n9954 19
\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
\n9954 21
\nGeneral construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
\n14
\n9954 22
\nGener<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n23
\n9954 31
\nDemolition services
\n24
\n9954 32
\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
\n9954 33
\nExcavating and earthmoving services
\n26
\n9954 34
\nWater well drilling services and septic system installation services
\n27
\n9954 35
\nOther site preparation services nowhere else classified
\n28
\n9954 39
\nServices involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n29
\nGroup 99544
\nAssembly and erection of prefabricated constructions
\n30
\n9954 41
\nInstallation, assembly and erection services of prefabricated buildings
\n31
\n9954 42
\nInstallation, assembly and erection services of other prefabricated structures and constructions
\n32
\n9954 43
\nInstallation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and t<\/p>\n
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\nWater plumbing and drain laying services
\n48
\n9954 63
\nHeating, ventilation and air conditioning equipment installation services
\n49
\n9954 64
\nGas fitting installation services
\n50
\n9954 65
\nInsulation services
\n51
\n9954 66
\nLift and escalator installation services
\n52
\n9954 68
\nOther installation services nowhere else classified
\n53
\n9954 69
\nServices involving repair, alterations, additions, replacements, maintenance of the installations covered above
\n54
\nGroup 99547
\nBuilding completion and finishing services
\n55
\n9954 71
\nGlazing services
\n56
\n9954 72
\nPlastering services
\n57
\n9954 73
\nPainting services
\n58
\n9954 74
\nFloor and wall tiling services
\n59
\n9954 75
\nOther floor laying, wall covering and wall papering services
\n60
\n9954 76
\nJoinery and carpentry services
\n61
\n9954 77
\nFencing and railing services
\n62
\n9954 78
\nOther building completion and finishing services nowhere else classified
\n63
\n9954 79
\nServices involving repair, alterations, additions, replacements, maint<\/p>\n
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\n79
\n9963 29
\nOther room or unit accommodation services nowhere else classified
\n80
\nGroup 99633
\nFood, edible preparations, alcoholic and non-alcoholic beverages serving services
\n81
\n9963 31
\nServices provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
\n82
\n9963 32
\nServices provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
\n83
\n9963 33
\nServices provided in canteen and other similar establishments
\n84
\n9963 34
\nCatering Services in exhibition halls, events, marriage halls and other outdoor\/indoor functions
\n85
\n9963 35
\nCatering services in trains, flights and the like
\n86
\n9963 36
\nPreparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
\n87
\n9963 37
\nOther contract food services
\n88
\n996<\/p>\n
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\n100
\n9964 22
\nLong-distance transport services of passengers through road by bus, car, nonscheduled long distance bus and coach services, stage carriage and the like
\n101
\n9964 23
\nTaxi services including radio taxi and other similar services
\n102
\n9964 24
\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
\n103
\n9964 25
\nDomestic\/ international scheduled air transport services of passengers
\n104
\n9964 26
\nDomestic\/ international non-scheduled air transport services of passengers
\n105
\n9964 27
\nSpace transport services of passengers
\n106
\n9964 29
\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
\n9965 11
\nRoad transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the lik<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n120
\nGroup 99660
\nRental services of transport vehicles with or without operators
\n121
\n9966 01
\nRental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
\n122
\n9966 02
\nRental services of water vessels including passenger vessels, freight vessels and the like with or without operator
\n123
\n9966 03
\nRental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n124
\n9966 09
\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
\n9967 11
\nContainer handling services
\n128
\n9967 12
\nCustoms house agent services
\n129
\n9967 13
\nClearing and forwarding services
\n130
\n9967 19
\nOther cargo and baggage handling services
\n131
\nGroup 99672
\nStorage and warehousing services
\n132\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n146
\n9967 52
\nPilotage and berthing services
\n147
\n9967 53
\nVessel salvage and refloating services
\n148
\n9967 59
\nOther supporting services for water transport nowhere else classified
\n149
\nGroup 99676
\nSupporting services for air or space transport
\n150
\n9967 61
\nAirport operation services (excluding cargo handling)
\n151
\n9967 62
\nAir traffic control services
\n152
\n9967 63
\nOther supporting services for air transport
\n153
\n9967 64
\nSupporting services for space transport
\n154
\nGroup 99679
\nOther supporting transport services
\n155
\n9967 91
\nGoods transport agency services for road transport
\n156
\n9967 92
\nGoods transport agency services for other modes of transport
\n157
\n9967 93
\nOther goods transport services
\n158
\n9967 99
\nOther supporting transport services nowhere else classified
\n159
\nHeading 9968
\nPostal and courier services
\n160
\nGroup 99681
\nPostal and courier services
\n161
\n9968 11
\nPostal services including post office counter services, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDeposit services
\n179
\n9971 13
\n Credit-granting services including stand-by commitment, guarantees and securities
\n180
\n9971 14
\nFinancial leasing services
\n181
\n9971 19
\nOther financial services (except investment banking, insurance services and pension services)
\n182
\nGroup 99712
\nInvestment banking services
\n183
\n9971 20
\nInvestment banking services
\n184
\nGroup 99713
\nInsurance and pension services (excluding reinsurance services)
\n185
\n9971 31
\npension services
\n186
\n9971 32
\nLife insurance services (excluding reinsurance services)
\n187
\n9971 33
\nAccident and health insurance services
\n188
\n9971 34
\nMotor vehicle insurance services
\n189
\n9971 35
\nMarine, aviation, and other transport insurance services
\n190
\n9971 36
\nFreight insurance services and travel insurance services
\n191
\n9971 37
\nOther property insurance services
\n192
\n9971 39
\nOther non-life insurance services (excluding reinsurance services)
\n193
\nGroup 99714
\nReinsurance services
\n194
\n9971 41
\nLife reinsurance se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n210
\n9971 59
\nOther services auxiliary to financial services
\n211
\nGroup 99716
\nServices auxiliary to insurance and pensions
\n212
\n9971 61
\nServices auxiliary to insurance and pensions
\n213
\n9971 62
\nInsurance claims adjustment services
\n214
\n9971 63
\nActuarial services
\n215
\n9971 64
\nPension fund management services
\n216
\n9971 69
\nOther services auxiliary to insurance and pensions
\n217
\nGroup 99717
\nServices of holding financial assets
\n218
\n9971 71
\nServices of holding equity of subsidiary companies
\n219
\n9971 72
\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
\n9972 11
\nRental or leasing services involving own or leased residential property
\n223
\n9972 12
\nRental or leasing services involving own or leased non-residential property
\n224
\n9972 13
\nTrade services of buildings
\n22<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n237
\n9973 14
\nLeasing or rental services concerning office machinery and equipment (except computers) with or without operator
\n238
\n9973 15
\nLeasing or rental services concerning computers with or without operators
\n239
\n9973 16
\nLeasing or rental services concerning telecommunications equipment with or without operator
\n240
\n9973 19
\nLeasing or rental services concerning other machinery and equipments with or without operator
\n241
\nGroup 99732
\nLeasing or rental services concerning other goods
\n242
\n9973 21
\nLeasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
\n243
\n9973 22
\nLeasing or rental services concerning video tapes and disks (home entertainment equipment )
\n244
\n9973 23
\nLeasing or rental services concerning furniture and other household appliances
\n245
\n9973 24
\nLeasi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLicensing services for the right to use trademarks and franchises
\n257
\n9973 37
\nLicensing services for the right to use minerals including its exploration and evaluation
\n258
\n9973 38
\nLicensing services for right to use other natural resources including telecommunication spectrum
\n259
\n9973 39
\nLicensing services for the right to use other intellectual property products and other resources nowhere else classified
\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
\n9981 11
\nResearch and experimental development services in natural sciences
\n264
\n9981 12
\nResearch and experimental development services in engineering and technology
\n265
\n9981 13
\nResearch and experimental development services in medical sciences and pharmacy
\n266
\n9981 14
\nResearch and experimental development services in agricultural sciences
\n267
\nG<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n282
\n9982 13
\nLegal documentation and certification services concerning patents, copyrights and other intellectual property rights
\n283
\n9982 14
\nLegal documentation and certification services concerning other documents
\n284
\n9982 15
\nArbitration and conciliation services
\n285
\n9982 16
\nOther legal services nowhere else classified
\n286
\nGroup 99822
\nAccounting, auditing and bookkeeping services
\n287
\n9982 21
\nFinancial auditing services
\n288
\n9982 22
\nAccounting and bookkeeping services
\n289
\n9982 23
\nPayroll services
\n290
\n9982 24
\nOther similar services nowhere else classified
\n291
\nGroup 99823
\nTax consultancy and preparation services
\n292
\n9982 31
\nCorporate tax consulting and preparation services
\n293
\n9982 32
\nIndividual tax preparation and planning services
\n294
\nGroup 99824
\nInsolvency and receivership services
\n295
\n9982 40
\nInsolvency and receivership services
\n296
\nHeading 9983
\nOther professional, tech<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n309
\n9983 24
\nHistorical restoration architectural services
\n310
\n9983 25
\nUrban planning services
\n311
\n9983 26
\nRural land planning services
\n312
\n9983 27
\nProject site master planning services
\n313
\n9983 28
\nLandscape architectural services and advisory services
\n314
\nGroup 99833
\nEngineering services
\n315
\n9983 31
\nEngineering advisory services
\n316
\n9983 32
\nEngineering services for building projects
\n317
\n9983 33
\nEngineering services for industrial and manufacturing projects
\n318
\n9983 34
\nEngineering services for transportation projects
\n319
\n9983 35
\nEngineering services for power projects
\n320
\n9983 36
\nEngineering services for telecommunications and broadcasting projects
\n321
\n9983 37
\nEngineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
\n322
\n9983 38
\nEngineering services for other projects nowhere else classified
\n323
\n9983 39
\nProject managemen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n341
\n9983 63
\nSale of advertising space in print media (except on commission)
\n342
\n9983 64
\nSale of television and radio advertising time
\n343
\n9983 65
\nSale of internet advertising space
\n344
\n9983 66
\nSale of other advertising space or time (except on commission)
\n345
\nGroup 99837
\nMarket research and public opinion polling services
\n346
\n9983 71
\nMarket research services
\n347
\n9983 72
\nPublic opinion polling services
\n348
\nGroup 99838
\nPhotography and videography and their processing services
\n349
\n9983 81
\nPortrait photography services
\n350
\n9983 82
\nAdvertising and related photography services
\n351
\n9983 83
\nEvent photography and event videography services
\n352
\n9983 84
\nSpecialty photography services
\n353
\n9983 85
\nRestoration and retouching services of photography
\n354
\n9983 86
\nPhotographic and videographic processing services
\n355
\n9983 87
\nOther photography and videography and their processing services nowhere else classified
\n356\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n373
\nGroup 99842
\nInternet telecommunications services
\n374
\n9984 21
\nInternet backbone services
\n375
\n9984 22
\nInternet access services in wired and wireless mode
\n376
\n9984 23
\nFax, telephony over the internet
\n377
\n9984 24
\nAudio conferencing and video conferencing over the internet
\n378
\n9984 29
\nOther internet telecommunications services nowhere else classified
\n379
\nGroup 99843
\nOn-line content services
\n380
\n9984 31
\nOn-line text based information such as online books, newspapers, periodicals, directories and the like
\n381
\n9984 32
\nOn-line audio content
\n382
\n9984 33
\nOn-line video content
\n383
\n9984 34
\nSoftware downloads
\n384
\n9984 39
\nOther on-line contents nowhere else classified
\n385
\nGroup 99844
\nNews agency services
\n386
\n9984 41
\nNews agency services to newspapers and periodicals
\n387
\n9984 42
\nServices of independent journalists and press photographers 388 9984 43 News agency services to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n407
\n9985 16
\nTemporary staffing-to-permanent placement services
\n408
\n9985 17
\nCo-employment staffing services
\n409
\n9985 19
\nOther employment and labour supply services nowhere else classified
\n410
\nGroup 99852
\nInvestigation and security services
\n411
\n9985 21
\nInvestigation services
\n412
\n9985 22
\nSecurity consulting services
\n413
\n9985 23
\nSecurity systems services
\n414
\n9985 24
\nArmoured car services
\n415
\n9985 25
\nGuard services
\n416
\n9985 26
\nTraining of guard dogs
\n417
\n9985 27
\nPolygraph services
\n418
\n9985 28
\nFingerprinting services
\n419
\n9985 29
\nOther security services nowhere else classified
\n420
\nGroup 99853
\nCleaning services
\n421
\n9985 31
\nDisinfecting and exterminating services
\n422
\n9985 32
\nWindow cleaning services
\n423
\n9985 33
\nGeneral cleaning services
\n424
\n9985 34
\nSpecialised cleaning services for reservoirs and tanks
\n425
\n9985 35
\nSterilisation of objects or premises (operating rooms)
\n426
\n9985 36
\nFurnace and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n443
\n9985 59
\nOther travel arrangement and related services nowhere else classified
\n444
\nGroup 99859
\nOther support services
\n445
\n9985 91
\nCredit reporting and rating services
\n446
\n9985 92
\nCollection agency services
\n447
\n9985 93
\nTelephone-based support services
\n448
\n9985 94
\nCombined office administrative services
\n449
\n9985 95
\nSpecialised office support services such as duplicating services, mailing services, document preparation and the like
\n450
\n9985 96
\nEvents, exhibitions, conventions and trade shows organisation and assistance services
\n451
\n9985 97
\nLandscape care and maintenance services
\n452
\n9985 98
\nOther information services nowhere else classified
\n453
\n9985 99
\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
\n9986 11
\nSupport serv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n472
\n9987 11
\nMaintenance and repair services of fabricated metal products, except machinery and equipment
\n473
\n9987 12
\nMaintenance and repair services of office and accounting machinery
\n474
\n9987 13
\nMaintenance and repair services of computers and peripheral equipment
\n475
\n9987 14
\nMaintenance and repair services of transport machinery and equipment
\n476
\n9987 15
\nMaintenance and repair services of electrical household appliances
\n477
\n9987 16
\nMaintenance and repair services of telecommunication equipments and apparatus
\n478
\n9987 17
\nMaintenance and repair services of commercial and industrial machinery
\n479
\n9987 18
\nMaintenance and repair services of elevators and escalators
\n480
\n9987 19
\nMaintenance and repair services of other machinery and equipments
\n481
\nGroup 99872
\nRepair services of other goods
\n482
\n9987 21
\nRepair services of footwear and leather goods
\n483
\n9987 22
\nRepair services of watches, clocks and jewellery
\n484
\n9987 23
\nRe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n497
\n9987 39
\nInstallation services of other goods nowhere else classified
\n498
\nHeading 9988
\nManufacturing services on physical inputs (goods) owned by others
\n499
\nGroup 99881
\nFood, beverage and tobacco manufacturing services
\n500
\n9988 11
\nMeat processing services
\n501
\n9988 12
\nFish processing services
\n502
\n9988 13
\nFruit and vegetables processing services
\n503
\n9988 14
\nVegetable and animal oil and fat manufacturing services
\n504
\n9988 15
\nDairy product manufacturing services
\n505
\n9988 16
\nOther food product manufacturing services
\n506
\n9988 17
\nPrepared animal feeds manufacturing services
\n507
\n9988 18
\nBeverage manufacturing services
\n508
\n9988 19
\nTobacco manufacturing services nowhere else classified
\n509
\nGroup 99882
\nTextile, wearing apparel and leather manufacturing services
\n510
\n9988 21
\nTextile manufacturing services
\n511
\n9988 22
\nWearing apparel manufacturing services
\n512
\n9988 23
\nLeather and leather product m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n528
\n9988 72
\nWeapon and ammunition manufacturing services
\n529
\n9988 73
\nOther fabricated metal product manufacturing and metal treatment services
\n530
\n9988 74
\nComputer, electronic and optical product manufacturing services
\n531
\n9988 75
\nElectrical equipment manufacturing services
\n532
\n9988 76
\nGeneral-purpose machinery manufacturing services nowhere else classified
\n533
\n9988 77
\nSpecial-purpose machinery manufacturing services
\n534
\nGroup 99888
\nTransport equipment manufacturing services
\n535
\n9988 81
\nMotor vehicle and trailer manufacturing services
\n536
\n9988 82
\nOther transport equipment manufacturing services
\n537
\nGroup 99889
\nOther manufacturing services
\n538
\n9988 91
\nFurniture manufacturing services
\n539
\n9988 92
\nJewellery manufacturing services
\n540
\n9988 93
\nImitation jewellery manufacturing services
\n541
\n9988 94
\nMusical instrument manufacturing services
\n542
\n9988 95
\nSports goods manufacturing <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n556
\nGroup 99894
\nMaterials recovery (recycling) services, on a fee or contract basis
\n557
\n9989 41
\nMetal waste and scrap recovery (recycling) services, on a fee or contract basis
\n558
\n9989 42
\nNon-metal waste and scrap recovery (recycling) services, on a fee or contract basis
\n559
\nSection 9
\nCommunity, social and personal services and other miscellaneous services
\n560
\nHeading 9991
\nPublic administration and other services provided to the community as a whole; compulsory social security services
\n561
\nGroup 99911
\nAdministrative services of the government
\n562
\n9991 11
\nOverall Government public services
\n563
\n9991 12
\nPublic administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
\n564
\n9991 13
\nPublic administrative services related to the more efficient operation of business
\n565
\n9991 19
\nOther administrative services of the government nowhere else cla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n579
\n9991 33
\nAdministrative services related to unemployment compensation benefit schemes
\n580
\n9991 34
\nAdministrative services related to family and child allowance programmes
\n581
\nHeading 9992
\nEducation services
\n582
\nGroup 99921
\nPre-primary education services
\n583
\n9992 10
\nPre-primary education services
\n584
\nGroup 99922
\nPrimary education services
\n585
\n9992 20
\nPrimary education services
\n586
\nGroup 99923
\nSecondary Education Services
\n587
\n9992 31
\nSecondary education services, general
\n588
\n9992 32
\nSecondary education services, technical and vocational
\n589
\nGroup 99924
\nHigher education services
\n590
\n9992 41
\nHigher education services, general
\n591
\n9992 42
\nHigher education services, technical
\n592
\n9992 43
\nHigher education services, vocational
\n593
\n9992 49
\nOther higher education services
\n594
\nGroup 99925
\nSpecialised education services
\n595
\n9992 5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n613
\nGroup 99932
\nResidential care services for the elderly and disabled
\n614
\n9993 21
\nResidential health-care services other than by hospitals
\n615
\n9993 22
\nResidential care services for the elderly and persons with disabilities
\n616
\nGroup 99933
\nOther social services with accommodation
\n617
\n9993 31
\nResidential care services for children suffering from mental retardation, mental health illnesses or substance abuse
\n618
\n9993 32
\nOther social services with accommodation for children
\n619
\n9993 33
\nResidential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
\n620
\n9993 34
\nOther social services with accommodation for adults
\n621
\nGroup 99934
\nSocial services without accommodation for the elderly and disabled
\n622
\n9993 41
\nVocational rehabilitation services
\n623
\n9993 49
\nOther social services without accommodation for the elderly and disabled nowhere else classified\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n639
\n9994 31
\nWaste preparation, consolidation and storage services
\n640
\n9994 32
\nHazardous waste treatment and disposal services
\n641
\n9994 33
\nNon-hazardous waste treatment and disposal services
\n642
\nGroup 99944
\nRemediation services
\n643
\n9994 41
\nSite remediation and clean-up services
\n644
\n9994 42
\nContainment, control and monitoring services and other site remediation services
\n645
\n9994 43
\nBuilding remediation services
\n646
\n9994 49
\nOther remediation services nowhere else classified
\n647
\nGroup 99945
\nSanitation and similar services
\n648
\n9994 51
\nSweeping and snow removal services
\n649
\n9994 59
\nOther sanitation services nowhere else classified
\n650
\nGroup 99949
\nOthers
\n651
\n9994 90
\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
\n9995 11
\nServices furnished by business and e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n672
\n9996 13
\nAudiovisual post-production services
\n673
\n9996 14
\nMotion picture, videotape and television programme distribution services
\n674
\n9996 15
\nMotion picture projection services
\n675
\nGroup 99962
\nPerforming arts and other live entertainment event presentation and promotion services
\n676
\n9996 21
\nPerforming arts event promotion and organisation services
\n677
\n9996 22
\nPerforming arts event production and presentation services
\n678
\n9996 23
\nPerforming arts facility operation services
\n679
\n9996 29
\nOther performing arts and live entertainment services nowhere else classified
\n680
\nGroup 99963
\nServices of performing and other artists
\n681
\n9996 31
\nServices of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
\n682
\n9996 32
\nServices of authors, composers, sculptors and other artists, except performing artists
\n683
\n9996 33
\nOriginal works of authors, com<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n698
\n9996 94
\nLottery services
\n699
\n9996 99
\nOther recreation and amusement services nowhere else classified
\n700
\nHeading 9997
\nOther services
\n701
\nGroup 99971
\nWashing, cleaning and dyeing services
\n702
\n9997 11
\nCoin-operated laundry services
\n703
\n9997 12
\nDry-cleaning services (including fur product cleaning services)
\n704
\n9997 13
\nOther textile cleaning services
\n705
\n9997 14
\nPressing services
\n706
\n9997 15
\nDyeing and colouring services
\n707
\n9997 19
\nOther washing, cleaning and dyeing services nowhere else classified
\n708
\nGroup 99972
\nBeauty and physical well-being services
\n709
\n9997 21
\nHairdressing and barbers services
\n710
\n9997 22
\nCosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
\n711
\n9997 23
\nPhysical well-being services including health club and fitness centre
\n712
\n9997 29
\nOther beauty treatment services nowhere else classified
\n713
\nGroup 99973
\nFuneral, cremation and undertaking services
\n714
\n9997 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n