Rates for supply of services under OGST Act and value of construction services
S.R.O. No. 305\/2017 Dated:- 29-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
\nNOTIFICATION
\nThe 29th June, 2017
\nS.R.O. No. 305\/2017- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, do hereby notify 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 c<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n relation to transportation of goods (including used household goods for personal use). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation to chit. Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stematic series, each flight being open to use by members of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n taken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n– = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Odisha Goods and Services Tax Act, 2017 and the rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices of buildings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Plants and its related infrastructure = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r transport services of passengers by ferries, cruises and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o vessels, container ships and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n996744 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and air conditioning supply and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Brokerage and related securities and commodities services including commodity exchange services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or rental services with or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n997332 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls in agriculture = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on technology infrastructure provisioning services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation of works of art = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8399 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n grammes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n operator and related services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Support services to electricity, gas and water distribution = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n metal products, except machinery and equipment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 549 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion to educational institutions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er environmental protection services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by human rights organisations = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n event promotion and organisation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rates for supply of services under OGST Act and value of construction servicesS.R.O. No. 305\/2017 Dated:- 29-6-2017 Orissa SGSTGST – StatesOrissa SGSTOrissa SGSTFINANCE DEPARTMENT NOTIFICATION The 29th June, 2017 S.R.O. No. 305\/2017- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and … Continue reading “Rates for supply of services under OGST Act and value of construction services”<\/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-6205","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6205","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=6205"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6205\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5
\n Heading 9961
\n Services in wholesale trade.
\n Explanation-This service does not include sale or purchase of goods but includes:
\n * Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'
\n * Services of electronic whole sale agents and brokers,
\n * Services of whole sale auctioning houses.
\n9
\n–
\n6
\n Heading 9962
\n Services in retail trade.
\n Explanation- This service does not include sale or purchase of goods
\n9
\n–
\n7
\n Heading 9963
\n (Accommodation, food and beverage services)
\n(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable con<\/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 a<\/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),<\/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
\n[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
\n[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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- ―goods transport agency‖ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken
\n\t[Please refer to Explanation no. (iv)]
\n(iv) Transport of goods in containers by rail by any person other than Indian Railways.
\n6
\n–
\n(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
\n9
\n–
\n10
\nHeading 9966
\n(Rental 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 with<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(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\t[Please refer to Explanation no. (iv)]
\n(ii) Transfer of the right to use any goods for any purpose (whether or not for a spec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(c) ―scheduled air cargo service‖ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken
\n\t[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
\n(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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(c) ―scheduled air cargo service‖ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken
\n\t[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
\nL<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Support services other than (i) above
\n9
\n–
\n24
\nHeading 9986
\n(i) Support services to agriculture, forestry, fishing, animal husbandry.
\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\t(b) supply of farm labour;
\n\t(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cle<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n–
\n(ii) Support services to mining, electricity, gas and water distribution.
\n9
\n–
\n25
\nHeading 9987
\nMaintenance, repair and installation (except construction) services.
\n9
\n–
\n26
\nHeading 9988
\n(Manufacturing services on physical inputs (goods) owned by others)
\n(i) Services by way of job work in relation to-
\n\t(a) Printing of newspapers;
\n\t(b) Textile yarns (other than of man-made fibres) and textile fabrics;
\n\t(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
\n\t(d) Printing of books (including Braille books), journals and periodicals;
\n\t(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
\n\tExplanation.- &#<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n28
\nSection 9
\nCommunity, Social and Personal Services and other miscellaneous services
\n29
\nHeading 9991
\nPublic administration and other services provided to the community as a whole; compulsory social security services.
\n9
\n–
\n30
\nHeading 9992
\nEducation services.
\n9
\n–
\n31
\nHeading 9993
\nHuman health and social care services.
\n9
\n–
\n32
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection services.
\n9
\n–
\n33
\nHeading 9995
\nServices of membership organisations.
\n9
\n–
\n34
\nHeading 9996
\n(Recreational, 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 cinem<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation .- For the purposes of paragraph 2, ―total amount‖ means the sum total of,-
\n (a) consideration charged for aforesaid service; and
\n (b) amount charged for transfer of land or undivided share of land, as the case may be.
\n3. Value of supply of lottery shall be 100\/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100\/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
\n4. Explanation.- For the purposes of this notificati<\/p>\n
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\n (v) "information technology software‖ means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
\n (vi) ―agricultural extension‖ means application of scientific research and knowledge to agricultural practices through farmer education or training.
\n (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5
\n995411
\nConstruction services of single dwelling or multi dwelling or multistoried residential buildings
\n6
\n995412
\nConstruction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
\n7
\n995413
\nConstruction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
\n8
\n995414
\nConstruction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
\n9
\n995415
\nConstruction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
\n10
\n995416
\nConstruction services of ot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19
\n995427
\nGeneral construction services of outdoor sport and recreation facilities
\n20
\n995428
\nGeneral construction services of other civil engineering works nowhere else classified
\n21
\n995429
\nServices involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
\n22
\nGroup 99543
\nSite preparation services
\n23
\n995431
\nDemolition services
\n24
\n995432
\nSite formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
\n25
\n995433
\nExcavating and earthmoving services
\n26
\n995434
\nWater well drilling services and septic system installation services
\n27
\n995435
\nOther site preparation services nowhere else classified
\n28
\n995439
\nServices involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n29
\nGroup 99544 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n44
\n995459
\nServices involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n45
\nGroup 99546
\nInstallation services
\n46
\n995461
\nElectrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
\n47
\n995462
\nWater plumbing and drain laying services
\n48
\n995463
\nHeating, ventilation and air conditioning equipment installation services
\n49
\n995464
\nGas fitting installation services
\n50
\n995465
\nInsulation services
\n51
\n995466
\nLift and escalator installation services
\n52
\n995468
\nOther installation services nowhere else classified
\n53
\n995469
\nServices involving repair, alterations, additions, replacements, maintenance of the installations covered above
\n54
\nGroup 99547
\nBuilding completion and finishing services
\n55
\n995471
\nGlazing services
\n56
\n995472
\nPlastering services
\n57
\n995473
\nPainting services
\n58
\n995<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n996311
\nRoom or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
\n74
\n996312
\nCamp site services
\n75
\n996313
\nRecreational and vacation camp services
\n76
\nGroup 99632
\nOther accommodation services
\n77
\n996321
\nRoom or unit accommodation services for students in student residences
\n78
\n996322
\nRoom or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
\n79
\n996329
\nOther room or unit accommodation services nowhere else classified
\n80
\nGroup 99633
\nFood, edible preparations, alcoholic and non-alcoholic beverages serving services
\n81
\n996331
\nServices provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
\n82
\n996332
\nServices provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
\n83
\n996333
\nServices provided in canteen and other similar establishments
\n84
\n996334
\nCatering<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n96
\n996416
\nSightseeing transportation services by rail, land, water and air
\n97
\n996419
\nOther local transportation services of passengers nowhere else classified
\n98
\nGroup 99642
\nLong-distance transport services of passengers
\n99
\n996421
\nLong-distance transport services of passengers through rail network by railways, metro and the like
\n 100
\n996422
\nLong-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
\n 101
\n996423
\nTaxi services including radio taxi and other similar services
\n 102
\n996424
\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
\n 103
\n996425
\nDomestic\/ international scheduled air transport services of passengers
\n 104
\n996426
\nDomestic\/ international non-scheduled air transport services of passengers
\n 105
\n996427
\nSpace transport service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 115
\n996522
\nInland water transport services of goods by refrigerator vessels, tankers and other vessels
\n 116
\nGroup 99653
\nAir and space transport services of goods
\n 117
\n996531
\nAir transport services of letters and parcels and other goods
\n 118
\n996532
\nSpace transport services of freight
\n 119
\nHeading 9966
\nRental services of transport vehicles with or without operators
\n 120
\nGroup 99660
\nRental services of transport vehicles with or without operators
\n 121
\n996601
\nRental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
\n 122
\n996602
\nRental services of water vessels including passenger vessels, freight vessels and the like with or without operator
\n 123
\n996603
\nRental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n 124
\n996609
\nRental services of other transport vehicles nowhere else classified with o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTowing services for commercial and private vehicles
\n 143
\n996749
\nOther supporting services for road transport nowhere else classified
\n 144
\nGroup 99675
\nSupporting services for water transport (coastal, transoceanic and inland waterways)
\n 145
\n996751
\nPort and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
\n 146
\n996752
\nPilotage and berthing services
\n 147
\n996753
\nVessel salvage and refloating services
\n 148
\n996759
\nOther supporting services for water transport nowhere else classified
\n 149
\nGroup 99676
\nSupporting services for air or space transport
\n 150
\n996761
\nAirport operation services (excluding cargo handling)
\n 151
\n996762
\nAir traffic control services
\n 152
\n996763
\nOther supporting services for air transport
\n 153
\n996764
\nSupporting services for space transport
\n 154
\nGroup 99679
\nOther supporting transport services
\n 155
\n996791
\nGoods transport agency services <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 173
\n996929
\nOther similar services
\n 174
\nSection 7
\nFinancial and related services; real estate services; and rental and leasing services
\n 175
\nHeading 9971
\nFinancial and related services
\n 176
\nGroup 99711
\nFinancial services (except investment banking, insurance services and pension services)
\n 177
\n997111
\nCentral banking services
\n 178
\n997112
\nDeposit services
\n 179
\n997113
\nCredit-granting services including stand-by commitment, guarantees and securities
\n 180
\n997114
\nFinancial leasing services
\n 181
\n997119
\nOther financial services (except investment banking, insurance services and pension services)
\n 182
\nGroup 99712
\nInvestment banking services
\n 183
\n997120
\nInvestment banking services
\n 184
\nGroup 99713
\nInsurance and pension services (excluding reinsurance services)
\n 185
\n997131
\npension services
\n 186
\n997132
\nLife insurance services (excluding reinsurance services)
\n 187
\n997133
\nAccident and health insurance se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 204
\n997153
\nPortfolio management services except pension funds
\n 205
\n997154
\nTrust and custody services
\n 206
\n997155
\nServices related to the administration of financial markets
\n 207
\n997156
\nFinancial consultancy services
\n 208
\n997157
\nForeign exchange services
\n 209
\n997158
\nFinancial transactions processing and clearing house services
\n 210
\n997159
\nOther services auxiliary to financial services
\n 211
\nGroup 99716
\nServices auxiliary to insurance and pensions
\n 212
\n997161
\nServices auxiliary to insurance and pensions
\n 213
\n997162
\nInsurance claims adjustment services
\n 214
\n997163
\nActuarial services
\n 215
\n997164
\nPension fund management services
\n 216
\n997169
\nOther services auxiliary to insurance and pensions
\n 217
\nGroup 99717
\nServices of holding financial assets
\n 218
\n997171
\nServices of holding equity of subsidiary companies
\n 219
\n997172
\nServices of holding securi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 233
\nGroup 99731
\nLeasing or rental services concerning machinery and equipment with or without operator
\n 234
\n997311
\nLeasing or rental services concerning transport equipments including containers, with or without operator
\n 235
\n997312
\nLeasing or rental services concerning agricultural machinery and equipment with or without operator
\n 236
\n997313
\nLeasing or rental services concerning construction machinery and equipment with or without operator
\n 237
\n997314
\nLeasing or rental services concerning office machinery and equipment (except computers) with or without operator
\n 238
\n997315
\nLeasing or rental services concerning computers with or without operators
\n 239
\n997316
\nLeasing or rental services concerning telecommunications equipment with or without operator
\n 240
\n997319
\nLeasing or rental services concerning other machinery and equipments with or without operator
\n 241
\nGroup 99732
\nLeasing or rental services concerning oth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLicensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
\n 253
\n997333
\nLicensing services for the right to reproduce original art works
\n 254
\n997334
\nLicensing services for the right to reprint and copy manuscripts, books, journals and periodicals
\n 255
\n997335
\nLicensing services for the right to use research and development products
\n 256
\n997336
\nLicensing services for the right to use trademarks and franchises
\n 257
\n997337
\nLicensing services for the right to use minerals including its exploration and evaluation
\n 258
\n997338
\nLicensing services for right to use other natural resources including telecommunication spectrum
\n 259
\n997339
\nLicensing services for the right to use other intellectual property products and other resources nowhere else classified
\n 260
\nSection 8
\nBusiness and Production Services
\n 261
\nHeading 9981
\nResearch and development services
\n 262
\nGroup 99811
\nResearch an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 275
\n998143
\nResearch and development originals in biotechnology
\n 276
\n998144
\nResearch and development originals in computer related sciences
\n 277
\n998145
\nResearch and development originals in other fields nowhere else classified
\n 278
\nHeading 9982
\nLegal and accounting services
\n 279
\nGroup 99821
\nLegal services
\n 280
\n998211
\nLegal advisory and representation services concerning criminal law
\n 281
\n998212
\nLegal advisory and representation services concerning other fields of law
\n 282
\n998213
\nLegal documentation and certification services concerning patents, copyrights and other intellectual property rights
\n 283
\n998214
\nLegal documentation and certification services concerning other documents
\n 284
\n998215
\nArbitration and conciliation services
\n 285
\n998216
\nOther legal services nowhere else classified
\n 286
\nGroup 99822
\nAccounting, auditing and bookkeeping services
\n 287
\n998221
\nFinancial auditing services
\n 288
\n998222
\nAccounting and bookkeepin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 303
\n998316
\nInformation technology infrastructure and network management services
\n 304
\n998319
\nOther information technology services nowhere else classified
\n 305
\nGroup 99832
\nArchitectural services, urban and land planning and landscape architectural services
\n 306
\n998321
\nArchitectural advisory services
\n 307
\n998322
\nArchitectural services for residential building projects
\n 308
\n998323
\nArchitectural services for non-residential building projects
\n 309
\n998324
\nHistorical restoration architectural services
\n 310
\n998325
\nUrban planning services
\n 311
\n998326
\nRural land planning services
\n 312
\n998327
\nProject site master planning services
\n 313
\n998328
\nLandscape architectural services and advisory services
\n 314
\nGroup 99833
\nEngineering services
\n 315
\n998331
\nEngineering advisory services
\n 316
\n998332
\nEngineering services for building projects
\n 317
\n998333
\nEngineering services for industrial and manufacturing pro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 333
\n998349
\nOther technical and scientific services nowhere else classified
\n 334
\nGroup 99835
\nVeterinary services
\n 335
\n998351
\nVeterinary services for pet animals
\n 336
\n998352
\nVeterinary services for livestock
\n 337
\n998359
\nOther veterinary services nowhere else classified
\n 338
\nGroup 99836
\nAdvertising services and provision of advertising space or time
\n 339
\n998361
\nAdvertising Services
\n 340
\n998362
\nPurchase or sale of advertising space or time, on commission
\n 341
\n998363
\nSale of advertising space in print media (except on commission)
\n 342
\n998364
\nSale of television and radio advertising time
\n 343
\n998365
\nSale of internet advertising space
\n 344
\n998366
\nSale of other advertising space or time (except on commission)
\n 345
\nGroup 99837
\nMarket research and public opinion polling services
\n 346
\n998371
\nMarket research services
\n 347
\n998372
\nPublic opinion polling services
\n 348
\nGroup 99838
\nPhotography and videography and their proce<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther professional, technical and business services nowhere else classified
\n 365
\nHeading 9984
\nTelecommunications, broadcasting and information supply services
\n 366
\nGroup 99841
\nTelephony and other telecommunications services
\n 367
\n998411
\nCarrier services
\n 368
\n998412
\nFixed telephony services
\n 369
\n998413
\nMobile telecommunications services
\n 370
\n998414
\nPrivate network services
\n 371
\n998415
\nData transmission services
\n 372
\n998419
\nOther telecommunications services including fax services, telex services nowhere else classified
\n 373
\nGroup 99842
\nInternet telecommunications services
\n 374
\n998421
\nInternet backbone services
\n 375
\n998422
\nInternet access services in wired and wireless mode
\n 376
\n998423
\nFax, telephony over the internet
\n 377
\n998424
\nAudio conferencing and video conferencing over the internet
\n 378
\n998429
\nOther internet telecommunications services nowhere else classified
\n 379
\nGroup 99843
\nOn-line content services
\n 380
\n998431
\nOn-line t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 398
\n998465
\nBroadcasting services
\n 399
\n998466
\nHome programme distribution services
\n 400
\nHeading 9985
\nSupport services
\n 401
\nGroup 99851
\nEmployment services including personnel search, referral service and labour supply service
\n 402
\n998511
\nExecutive or retained personnel search services
\n 403
\n998512
\nPermanent placement services, other than executive search services
\n 404
\n998513
\nContract staffing services
\n 405
\n998514
\nTemporary staffing services
\n 406
\n998515
\nLong-term staffing (pay rolling) services
\n 407
\n998516
\nTemporary staffing-to-permanent placement services
\n 408
\n998517
\nCo-employment staffing services
\n 409
\n998519
\nOther employment and labour supply services nowhere else classified
\n 410
\nGroup 99852
\nInvestigation and security services
\n 411
\n998521
\nInvestigation services
\n 412
\n998522
\nSecurity consulting services
\n 413
\n998523
\nSecurity systems services
\n 414
\n998524
\nArmoured car services
\n 415
\n998525
\nGuard services
\n 416
\n998526
\nTrai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 436
\n998551
\nReservation services for transportation
\n 437
\n998552
\nReservation services for accommodation, cruises and package tours
\n 438
\n998553
\nReservation services for convention centres, congress centres and exhibition halls
\n 439
\n998554
\nReservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
\n 440
\n998555
\nTour operator services
\n 441
\n998556
\nTourist guide services
\n 442
\n998557
\nTourism promotion and visitor information services
\n 443
\n998559
\nOther travel arrangement and related services nowhere else classified
\n 444
\nGroup 99859
\nOther support services
\n 445
\n998591
\nCredit reporting and rating services
\n 446
\n998592
\nCollection agency services
\n 447
\n998593
\nTelephone-based support services
\n 448
\n998594
\nCombined office administrative services
\n 449
\n998595
\nSpecialised office support services such as duplicating services, mailing services, document preparation and t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 466
\n998631
\nSupport services to electricity transmission and distribution
\n 467
\n998632
\nSupport services to gas distribution
\n 468
\n998633
\nSupport services to water distribution
\n 469
\n998634
\nSupport services to distribution services of steam, hot water and airconditioning supply
\n 470
\nHeading 9987
\nMaintenance, repair and installation (except construction) services
\n 471
\nGroup 99871
\nMaintenance and repair services of fabricated metal products, machinery and equipment
\n 472
\n998711
\nMaintenance and repair services of fabricated metal products, except machinery and equipment
\n 473
\n998712
\nMaintenance and repair services of office and accounting machinery
\n 474
\n998713
\nMaintenance and repair services of computers and peripheral equipment
\n 475
\n998714
\nMaintenance and repair services of transport machinery and equipment
\n 476
\n998715
\nMaintenance and repair services of electrical household appliances
\n 477
\n99871<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 492
\n998732
\nInstallation services of industrial, manufacturing and service industry machinery and equipment
\n 493
\n998733
\nInstallation services of office and accounting machinery and computers
\n 494
\n998734
\nInstallation services of radio, television and communications equipment and apparatus
\n 495
\n998735
\nInstallation services of professional medical machinery and equipment, and precision and optical instruments
\n 496
\n998736
\nInstallation services of electrical machinery and apparatus nowhere else classified
\n 497
\n998739
\nInstallation services of other goods nowhere else classified
\n 498
\nHeading 9988
\nManufacturing services on physical inputs (goods) owned by others
\n 499
\nGroup 99881
\nFood, beverage and tobacco manufacturing services
\n 500
\n998811
\nMeat processing services
\n 501
\n998812
\nFish processing services
\n 502
\n998813
\nFruit and vegetables processing services
\n 503
\n998814
\nVegetable and animal oil and fat manufactur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 520
\nGroup 99885
\nRubber, plastic and other non-metallic mineral product manufacturing service
\n 521
\n998851
\nRubber and plastic product manufacturing services
\n 522
\n998852
\nPlastic product manufacturing services
\n 523
\n998853
\nOther non-metallic mineral product manufacturing services
\n 524
\nGroup 99886
\nBasic metal manufacturing services
\n 525
\n998860
\nBasic metal manufacturing services
\n 526
\nGroup 99887
\nFabricated metal product, machinery and equipment manufacturing services
\n 527
\n998871
\nStructural metal product, tank, reservoir and steam generator manufacturing services
\n 528
\n998872
\nWeapon and ammunition manufacturing services
\n 529
\n998873
\nOther fabricated metal product manufacturing and metal treatment services
\n 530
\n998874
\nComputer, electronic and optical product manufacturing services
\n 531
\n998875
\nElectrical equipment manufacturing services
\n 532
\n998876
\nGeneral-purpose machinery manufacturing services nowhere else classified
\n 533
\n998877
\nSpecial<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n998912
\nPrinting and reproduction services of recorded media, on a fee or contract basis
\n 550
\nGroup 99892
\nMoulding, pressing, stamping, extruding and similar plastic manufacturing services
\n 551
\n998920
\nMoulding, pressing, stamping, extruding and similar plastic manufacturing services
\n 552
\nGroup 99893
\nCasting, forging, stamping and similar metal manufacturing services
\n 553
\n998931
\nIron and steel casting services
\n 554
\n998932
\nNon-ferrous metal casting services
\n 555
\n998933
\nMetal forging, pressing, stamping, roll forming and powder metallurgy services
\n 556
\nGroup 99894
\nMaterials recovery (recycling) services, on a fee or contract basis
\n 557
\n998941
\nMetal waste and scrap recovery (recycling) services, on a fee or contract basis
\n 558
\n998942
\nNon-metal waste and scrap recovery (recycling) services, on a fee or contract basis
\n 559
\nSection 9
\nCommunity, social and personal services and other miscellaneous services
\n 560
\nHeading 9991
\nPublic administration a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 573
\n999127
\nPublic administrative services related to law courts
\n 574
\n999128
\nAdministrative services related to the detention or rehabilitation of criminals
\n 575
\n999129
\nPublic administrative services related to other public order and safety affairs nowhere else classified
\n 576
\nGroup 99913
\nAdministrative services related to compulsory social security schemes
\n 577
\n999131
\nAdministrative services related to sickness, maternity or temporary disablement benefit schemes
\n 578
\n999132
\nAdministrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
\n 579
\n999133
\nAdministrative services related to unemployment compensation benefit schemes
\n 580
\n999134
\nAdministrative services related to family and child allowance programmes
\n 581
\nHeading 9992
\nEducation services
\n 582
\nGroup 99921
\nPre-primary education services
\n 583
\n999210
\nPre-primary education services
\n 584
\nG<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 602
\n999299
\nOther educational support services
\n 603
\nHeading 9993
\nHuman health and social care services
\n 604
\nGroup 99931
\nHuman health services
\n 605
\n999311
\nInpatient services
\n 606
\n999312
\nMedical and dental services
\n 607
\n999313
\nChildbirth and related services
\n 608
\n999314
\nNursing and physiotherapeutic services
\n 609
\n999315
\nAmbulance services
\n 610
\n999316
\nMedical laboratory and diagnostic-imaging services
\n 611
\n999317
\nBlood, sperm and organ bank services
\n 612
\n999319
\nOther human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
\n 613
\nGroup 99932
\nResidential care services for the elderly and disabled
\n 614
\n999321
\nResidential health-care services other than by hospitals
\n 615
\n999322
\nResidential care services for the elderly and persons with disabilities
\n 616
\nGroup 99933
\nOther social services with accommodation
\n 617
\n999331
\nResidential care services for children suffering <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 630
\nGroup 99941
\nSewerage, sewage treatment and septic tank cleaning services
\n 631
\n999411
\nSewerage and sewage treatment services
\n 632
\n999412
\nSeptic tank emptying and cleaning services
\n 633
\nGroup 99942
\nWaste collection services
\n 634
\n999421
\nCollection services of hazardous waste
\n 635
\n999422
\nCollection services of non-hazardous recyclable materials
\n 636
\n999423
\nGeneral waste collection services, residential
\n 637
\n999424
\nGeneral waste collection services, other nowhere else classified
\n 638
\nGroup 99943
\nWaste treatment and disposal services
\n 639
\n999431
\nWaste preparation, consolidation and storage services
\n 640
\n999432
\nHazardous waste treatment and disposal services
\n 641
\n999433
\nNon-hazardous waste treatment and disposal services
\n 642
\nGroup 99944
\nRemediation services
\n 643
\n999441
\nSite remediation and clean-up services
\n 644
\n999442
\nContainment, control and monitoring services and other site remediation service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 662
\n999594
\nCultural and recreational associations
\n 663
\n999595
\nServices furnished by environmental advocacy groups
\n 664
\n999596
\nServices provided by youth associations
\n 665
\n999597
\nOther civic and social organisations
\n 666
\n999598
\nHome owners associations
\n 667
\n999599
\nServices provided by other membership organisations nowhere else classified
\n 668
\nHeading 9996
\nRecreational, cultural and sporting services
\n 669
\nGroup 99961
\nAudiovisual and related services
\n 670
\n999611
\nSound recording services
\n 671
\n999612
\nMotion picture, videotape, television and radio programme production services
\n 672
\n999613
\nAudiovisual post-production services
\n 673
\n999614
\nMotion picture, videotape and television programme distribution services
\n 674
\n999615
\nMotion picture projection services
\n 675
\nGroup 99962
\nPerforming arts and other live entertainment event presentation and promotion services
\n 676
\n999621
\nPerforming arts event promotion and or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 689
\n999652
\nSports and recreational sports facility operation services
\n 690
\n999659
\nOther sports and recreational sports services nowhere else classified
\n 691
\nGroup 99966
\nServices of athletes and related support services
\n 692
\n999661
\nServices of athletes
\n 693
\n999662
\nSupport services related to sports and recreation
\n 694
\nGroup 99969
\nOther amusement and recreational services
\n 695
\n999691
\nAmusement park and similar attraction services
\n 696
\n999692
\nGambling and betting services including similar online services
\n 697
\n999693
\nCoin-operated amusement machine services
\n 698
\n999694
\nLottery services
\n 699
\n999699
\nOther recreation and amusement services nowhere else classified
\n 700
\nHeading 9997
\nOther services
\n 701
\nGroup 99971
\nWashing, cleaning and dyeing services
\n 702
\n999711
\nCoin-operated laundry services
\n 703
\n999712
\nDry-cleaning services (including fur product cleaning services)
\n 704
\n999713
\nOther textile c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n