Notify the rates for supply of services under Tripura State Goods and Services Tax Act and value of construction services and lottery.
11\/2017-State Tax (Rate) Dated:- 29-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNo.F.1-11(91)-TAX\/GST\/2017 (Part-III)
\nDated, Agartala, the 29th June 2017.
\nNotification No. 11\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (I) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 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 o<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tripura State Goods and Services Tax Act, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rges for such unit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n chit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o 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 tour including the charges of accommodation and transportation required for such a tour. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to mining, electricity, gas and water distribution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the community as a whole; compulsory social security services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 Services Tax Act, 2017 and the rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n strial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nts, renovation, maintenance or remodeling of the constructions covered above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices, fire alarm installation services, burglar alarm system installation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices for students in student residences = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n passengers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e transport services of freight = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n andling) such as operation services of ports, docks, light houses, light ships and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nge services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the right to use research and development products = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n services concerning criminal law = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sidential building projects = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g Services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mission services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n998514 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n998556 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Maintenance and repair services of fabricated metal products, machinery and equipment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent manufacturing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lassified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 999612 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notify the rates for supply of services under Tripura State Goods and Services Tax Act and value of construction services and lottery.11\/2017-State Tax (Rate) Dated:- 29-6-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX\/GST\/2017 (Part-III) Dated, Agartala, the 29th June 2017. Notification No. 11\/2017-State Tax (Rate) In exercise of … Continue reading “Notify the rates for supply of services under Tripura State Goods and Services Tax Act and value of construction services and lottery.”<\/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-6649","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6649","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=6649"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6649\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n(iii) construction services other than (i) and (ii) above.
\n9
\n–
\n4
\nSection
\nDistributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
\n5
\nHeading 9961
\nServices in wholesale trade.
\nExplanation-This service does not include sale or purchase of goods but includes:
\n– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'
\n– Services of electronic whole sale agents and brokers,
\n– Services of whole sale auctioning houses.
\n9
\n–
\n6
\nHeading 9962
\nServices in retail trade.
\nExplanation- This service does not include sale or purchase of goods
\n9
\n–
\n7
\nHeading 9963
\n(Accommodation, food and beverage services)
\n(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other ar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6
\n–
\n(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
\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 ca<\/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. Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
\n14
\n–
\n(ix) A<\/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, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(iv) Transport of goods in containers by rail by any person other than Indian Railways.
\n6
\n–
\n(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
\n9
\n–
\n10
\nHeading 9966
\n(Rental 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.-
\n(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical 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;
\n(b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
\n6
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred <\/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(v) Financial and related services other than (i), (ii), (iii), and (iv) above.
\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 of Information Technology software. [Please refer to Explanation no. (v)]
\n9
\n–\n<\/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 state tax as applicable on supply of like goods involving transfer of title in goods
\n–
\n18
\nSection 8
\nBusiness and Production Services
\n19
\nHeading 9981
\nResearch and development services.
\n9
\n–
\n20
\nHeading 9982
\nLegal and accounting services.
\n9
\n–
\n21
\nHeading 9983
\n(Other professional, technical and business services)
\n(i) Selling o<\/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(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 essentia<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n25
\nHeading 9987
\nMaintenance, repair and installation (except construction) services.
\n9
\n–
\n26
\nHeading 9988
\n(Manufacturing 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 m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n30
\nHeading 9992
\nEducation services.
\n9
\n–
\n31
\nHeading 9993
\nHuman health and social care services.
\n9
\n–
\n32
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection services.
\n9
\n–
\n33
\nHeading 9995
\nServices of membership organisations.
\n9
\n–
\n34
\nHeading 9996
\n(Recreational, 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 lik<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation .- For the purposes of paragraph 2, “total amount” means the sum total of,-
\n(a) consideration charged for aforesaid service; and
\n(b) amount charged for transfer of land or undivided share of land, as the case may be.
\n3. Value of supply of lottery shall be 100\/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100\/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
\n4. Explanation.- For the purposes of this notification,-
\n(i) Goods includes capital goods.
\n(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(v) "information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
\n(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
\n(vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, 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) "<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8
\n995414
\nConstruction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
\n9
\n995415
\nConstruction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
\n10
\n995416
\nConstruction services of other buildings nowhere else classified
\n11
\n995419
\nServices involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
\n12
\nGroup 99542
\nGeneral construction services of civil engineering works
\n13
\n995421
\nGeneral construction ser<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n22
\nGroup 99543
\nSite preparation services
\n23
\n995431
\nDemolition services
\n24
\n995432
\nSite formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
\n25
\n995433
\nExcavating and earthmoving services
\n26
\n995434
\nWater well drilling services and septic system installation services
\n27
\n995435
\n Other site preparation services nowhere else classified
\n28
\n995439
\n Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n29
\nGroup 99544
\nAssembly and erection of prefabricated constructions
\n30
\n995441
\n Installation, assembly and erection services of prefabricated buildings
\n31
\n995442
\n Installation, assembly and erection services of other prefabricated structures and constructions
\n32
\n995443
\n Installation services of all typ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n47
\n995462
\n Water plumbing and drain laying services
\n48
\n995463
\n Heating, ventilation and air conditioning equipment installation services
\n49
\n995464
\n Gas fitting installation services
\n50
\n995465
\n Insulation services
\n51
\n995466
\n Lift and escalator installation services
\n52
\n995468
\nOther installation services nowhere else classified
\n53
\n995469
\n Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
\n54
\nGroup 99547
\nBuilding completion and finishing services
\n55
\n995471
\n Glazing services
\n56
\n995472
\n Plastering services
\n57
\n995473
\n Painting services
\n58
\n995474
\n Floor and wall tiling services
\n59
\n995475
\n Other floor laying, wall covering and wall papering services
\n60
\n995476
\n Joinery and carpentry services
\n61
\n995477
\n Fencing and railing services
\n62
\n995478
\n Other building completion and finishing services nowhere else cla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n78
\n996322
\n Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
\n79
\n996329
\n Other room or unit accommodation services nowhere else classified
\n80
\nGroup 99633
\nFood, edible preparations, alcoholic and non-alcoholic beverages serving services
\n81
\n996331
\nServices provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
\n82
\n996332
\nServices provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
\n83
\n996333
\nServices provided in canteen and other similar establishments
\n84
\n996334
\nCatering Services in exhibition halls, events, marriage halls and other outdoor\/indoor functions
\n85
\n996335
\nCatering services in trains, flights and the like
\n86
\n996336
\nPreparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n99
\n996421
\nLong-distance transport services of passengers through rail network by railways, metro and the like
\n100
\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
\n101
\n996423
\nTaxi services including radio taxi and other similar services
\n102
\n996424
\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
\n103
\n996425
\nDomestic\/ international scheduled air transport services of passengers
\n104
\n996426
\nDomestic\/ international non-scheduled air transport services of passengers
\n105
\n996427
\nSpace transport services of passengers
\n106
\n996429
\nOther long-distance transportation services of passengers nowhere else classified
\n107
\nHeading 9965
\nGoods Transport Services
\n108
\nGroup 99651
\nLand transport services of Goods
\n109
\n996511
\nRoad transport services of Goods including letters, parcels, live ani<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n119
\nHeading 9966
\nRental services of transport vehicles with or without operators
\n120
\nGroup 99660
\nRental services of transport vehicles with or without operators
\n121
\n996601
\nRental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
\n122
\n996602
\nRental services of water vessels including passenger vessels, freight vessels and the like with or without operator
\n123
\n996603
\n Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n124
\n996609
\n Rental services of other transport vehicles nowhere else classified with or without operator
\n125
\nHeading 9967
\nSupporting services in transport
\n126
\nGroup 99671
\nCargo handling services
\n127
\n996711
\n Container handling services
\n128
\n996712
\n Customs house agent services
\n129
\n996713
\n Clearing and forwarding services
\n130
\n996719
\n Other cargo and baggage handling services
\n131<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n146
\n996752
\n Pilotage and berthing services
\n147
\n996753
\n Vessel salvage and refloating services
\n148
\n996759
\n Other supporting services for water transport nowhere else classified
\n149
\nGroup 99676
\n Supporting services for air or space transport
\n150
\n996761
\nAirport operation services (excluding cargo handling)
\n151
\n996762
\nAir traffic control services
\n152
\n996763
\nOther supporting services for air transport
\n153
\n996764
\n Supporting services for space transport
\n154
\nGroup 99679
\nOther supporting transport services
\n155
\n996791
\n Goods transport agency services for road transport
\n156
\n996792
\n Goods transport agency services for other modes of transport
\n157
\n996793
\n Other goods transport services
\n158
\n996799
\n Other supporting transport services nowhere else classified
\n159
\nHeading 9968
\nPostal and courier services
\n160
\nGroup 99681
\nPostal and courier services
\n161
\n996811\n <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n177
\n997111
\n Central banking services
\n178
\n997112
\n Deposit services
\n179
\n997113
\n Credit-granting services including stand-by commitment, guarantees and securities
\n180
\n997114
\n Financial leasing services
\n181
\n997119
\n Other financial services (except investment banking, insurance services and pension services)
\n182
\nGroup 99712
\nInvestment banking services
\n183
\n997120
\nInvestment banking services
\n184
\nGroup 99713
\nInsurance and pension services (excluding reinsurance services)
\n185
\n997131
\n pension services
\n186
\n997132
\n Life insurance services (excluding reinsurance services)
\n187
\n997133
\n Accident and health insurance services
\n188
\n997134
\n Motor vehicle insurance services
\n189
\n997135
\n Marine, aviation, and other transport insurance services
\n190
\n997136
\n Freight insurance services and travel insurance services
\n191
\n997137
\n Other property insurance services
\n192
\n997139
\n Other non-life insurance services (excluding reinsurance services)
\n193
\nGroup 99714\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n209
\n997158
\n Financial transactions processing and clearing house services
\n210
\n997159
\n Other services auxiliary to financial services
\n211
\nGroup 99716
\nServices auxiliary to insurance and pensions
\n212
\n997161
\nServices auxiliary to insurance and pensions
\n213
\n997162
\nInsurance claims adjustment services
\n214
\n997163
\n Actuarial services
\n215
\n997164
\n Pension fund management services
\n216
\n997169
\n Other services auxiliary to insurance and pensions
\n217
\nGroup 99717
\nServices of holding financial assets
\n218
\n997171
\n Services of holding equity of subsidiary companies
\n219
\n997172
\n Services of holding securities and other assets of trusts and funds and similar financial entities
\n220
\nHeading 9972
\nReal estate services
\n221
\nGroup 99721
\nReal estate services involving owned or leased property
\n222
\n997211
\n Rental or leasing services involving own or leased residential property
\n223
\n997212
\n Rental or leasing services involving own or leased non-residential p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n236
\n997313
\n Leasing or rental services concerning construction machinery and equipment with or without operator
\n237
\n997314
\n Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
\n238
\n997315
\n Leasing or rental services concerning computers with or without operators
\n239
\n997316
\n Leasing or rental services concerning telecommunications equipment with or without operator
\n240
\n997319
\n Leasing or rental services concerning other machinery and equipments with or without operator
\n241
\nGroup 99732
\n Leasing or rental services concerning other goods
\n242
\n997321
\n Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
\n243
\n997322
\n Leasing or rental services concerning video tapes and disks (home entertainment equipment )
\n244
\n997323
\n Leasing or rental services concerning fur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n256
\n997336
\n Licensing services for the right to use trademarks and franchises
\n257
\n997337
\n Licensing services for the right to use minerals including its exploration and evaluation
\n258
\n997338
\n Licensing services for right to use other natural resources including telecommunication spectrum
\n259
\n997339
\n Licensing 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
\n998111
\nResearch and experimental development services in natural sciences
\n264
\n998112
\nResearch and experimental development services in engineering and technology
\n265
\n998113
\nResearch and experimental development services in medical sciences and pharmacy
\n266
\n998114
\nResearch and experiment<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n281
\n998212
\nLegal advisory and representation services concerning other fields of law
\n282
\n998213
\n Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
\n283
\n998214
\nLegal documentation and certification services concerning other documents
\n284
\n998215
\nArbitration and conciliation services
\n285
\n998216
\nOther legal services nowhere else classified
\n286
\nGroup 99822
\nAccounting, auditing and bookkeeping services
\n287
\n998221
\nFinancial auditing services
\n288
\n998222
\n Accounting and bookkeeping services
\n289
\n998223
\n Payroll services
\n290
\n998224
\n Other similar services nowhere else classified
\n291
\nGroup 99823
\nTax consultancy and preparation services
\n292
\n998231
\n Corporate tax consulting and preparation services
\n293
\n998232
\n Individual tax preparation and planning services
\n294
\nGroup 99824
\nInsolvency and receivership services
\n295
\n998240
\nInsolvency and receivership serv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n308
\n998323
\n Architectural services for non-residential building projects
\n309
\n998324
\n Historical restoration architectural services
\n310
\n998325
\n Urban planning services
\n311
\n998326
\n Rural land planning services
\n312
\n998327
\n Project site master planning services
\n313
\n998328
\n Landscape architectural services and advisory services
\n314
\nGroup 99833
\n Engineering services
\n315
\n998331
\nEngineering advisory services
\n316
\n998332
\n Engineering services for building projects
\n317
\n998333
\n Engineering services for industrial and manufacturing projects
\n318
\n998334
\n Engineering services for transportation projects
\n319
\n998335
\n Engineering services for power projects
\n320
\n998336
\n Engineering services for telecommunications and broadcasting projects
\n321
\n998337
\n Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
\n322
\n998338
\n Engineering services for other projects nowhere e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n340
\n998362
\n Purchase or sale of advertising space or time, on commission
\n341
\n998363
\n Sale of advertising space in print media (except on commission)
\n342
\n998364
\n Sale of television and radio advertising time
\n343
\n998365
\n Sale of internet advertising space
\n344
\n998366
\n Sale of other advertising space or time (except on commission)
\n345
\nGroup 99837
\n Market research and public opinion polling services
\n346
\n998371
\n Market research services
\n347
\n998372
\n Public opinion polling services
\n348
\nGroup 99838
\n Photography and videography and their processing services
\n349
\n998381
\n Portrait photography services
\n350
\n998382
\n Advertising and related photography services
\n351
\n998383
\n Event photography and event videography services
\n352
\n998384
\n Specialty photography services
\n353
\n998385
\n Restoration and retouching services of photography
\n354
\n998386
\n Photographic and videographic processing services
\n355
\n998387
\n Other photography and videography and their p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n372
\n998419
\n Other telecommunications services including fax services, telex services nowhere else classified
\n373
\nGroup 99842
\nInternet telecommunications services
\n374
\n998421
\n Internet backbone services
\n375
\n998422
\n Internet access services in wired and wireless mode
\n376
\n998423
\n Fax, telephony over the internet
\n377
\n998424
\n Audio conferencing and video conferencing over the internet
\n378
\n998429
\n Other internet telecommunications services nowhere else classified
\n379
\nGroup 99843
\nOn-line content services
\n380
\n998431
\n On-line text based information such as online books, newspapers, periodicals, directories and the like
\n381
\n998432
\n On-line audio content
\n382
\n998433
\n On-line video content
\n383
\n998434
\n Software downloads
\n384
\n998439
\n Other on-line contents nowhere else classified
\n385
\nGroup 99844
\n News agency services
\n386
\n998441
\n News agency services to newspapers and periodicals
\n387
\n998442
\n Services of independent journalists and pres<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Temporary staffing services
\n406
\n998515
\n Long-term staffing (pay rolling) services
\n407
\n998516
\n Temporary staffing-to-permanent placement services
\n408
\n998517
\n Co-employment staffing services
\n409
\n998519
\n Other employment and labour supply services nowhere else classified
\n410
\nGroup 99852
\n Investigation and security services
\n411
\n998521
\n Investigation services
\n412
\n998522
\n Security consulting services
\n413
\n998523
\n Security systems services
\n414
\n998524
\n Armoured car services
\n415
\n998525
\n Guard services
\n416
\n998526
\n Training of guard dogs
\n417
\n998527
\n Polygraph services
\n418
\n998528
\n Fingerprinting services
\n419
\n998529
\n Other security services nowhere else classified
\n420
\nGroup 99853
\nCleaning services
\n421
\n998531
\n Disinfecting and exterminating services
\n422
\n998532
\n Window cleaning services
\n423
\n998533
\n General cleaning services
\n424
\n998534
\n Specialised cleaning services for reservoirs and tanks
\n425
\n998535
\n Sterilisation of objects or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Tourist guide services
\n442
\n998557
\n Tourism promotion and visitor information services
\n443
\n998559
\n Other travel arrangement and related services nowhere else classified
\n444
\nGroup 99859
\n Other support services
\n445
\n998591
\nCredit reporting and rating services
\n446
\n998592
\nCollection agency services
\n447
\n998593
\nTelephone-based support services
\n448
\n998594
\n Combined office administrative services
\n449
\n998595
\n Specialised office support services such as duplicating services, mailing services, document preparation and the like
\n450
\n998596
\n Events, exhibitions, conventions and trade shows organisation and assistance services
\n451
\n998597
\n Landscape care and maintenance services
\n452
\n998598
\n Other information services nowhere else classified
\n453
\n998599
\n Other support services nowhere else classified
\n454
\nHeading 9986
\n Support services to agriculture, hunting, forestry, fishing, mining and utilities
\n455
\nGroup 99861
\n Support services to agriculture, hun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n472
\n998711
\n Maintenance and repair services of fabricated metal products, except machinery and equipment
\n473
\n998712
\n Maintenance and repair services of office and accounting machinery
\n474
\n998713
\n Maintenance and repair services of computers and peripheral equipment
\n475
\n998714
\n Maintenance and repair services of transport machinery and equipment
\n476
\n998715
\n Maintenance and repair services of electrical household appliances
\n477
\n998716
\n Maintenance and repair services of telecommunication equipments and apparatus
\n478
\n998717
\n Maintenance and repair services of commercial and industrial machinery
\n479
\n998718
\n Maintenance and repair services of elevators and escalators
\n480
\n998719
\n Maintenance and repair services of other machinery and equipments
\n481
\nGroup 99872
\nRepair services of other goods
\n482
\n998721
\n Repair services of footwear and leather goods
\n483
\n998722
\n Repair ser<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n496
\n998736
\n Installation services of electrical machinery and apparatus nowhere else classified
\n497
\n998739
\n Installation services of other goods nowhere else classified
\n498
\nHeading 9988
\n Manufacturing services on physical inputs (goods) owned by others
\n499
\nGroup 99881
\n Food, beverage and tobacco manufacturing services
\n500
\n998811
\n Meat processing services
\n501
\n998812
\n Fish processing services
\n502
\n998813
\n Fruit and vegetables processing services
\n503
\n998814
\n Vegetable and animal oil and fat manufacturing services
\n504
\n998815
\n Dairy product manufacturing services
\n505
\n998816
\n Other food product manufacturing services
\n506
\n998817
\n Prepared animal feeds manufacturing services
\n507
\n998818
\n Beverage manufacturing services
\n508
\n998819
\n Tobacco manufacturing services nowhere else classified
\n509
\nGroup 99882
\nTextile, wearing apparel and leather manufacturing services
\n510
\n998821
\n Textile manufacturing services
\n511
\n998822
\n Wearing apparel manufactu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n527
\n998871
\n Structural metal product, tank, reservoir and steam generator manufacturing services
\n528
\n998872
\n Weapon and ammunition manufacturing services
\n529
\n998873
\n Other fabricated metal product manufacturing and metal treatment services
\n530
\n998874
\n Computer, electronic and optical product manufacturing services
\n531
\n998875
\n Electrical equipment manufacturing services
\n532
\n998876
\n General-purpose machinery manufacturing services nowhere else classified
\n533
\n998877
\n Special-purpose machinery manufacturing services
\n534
\nGroup 99888
\nTransport equipment manufacturing services
\n535
\n998881
\n Motor vehicle and trailer manufacturing services
\n536
\n998882
\n Other transport equipment manufacturing services
\n537
\nGroup 99889
\n Other manufacturing services
\n538
\n998891
\nFurniture manufacturing services
\n539
\n998892
\n Jewellery manufacturing services
\n540
\n998893
\n Imitation jewellery manufacturing services
\n541
\n998894
\nMusical instrument manufa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Metal forging, pressing, stamping, roll forming and powder metallurgy services
\n556
\nGroup 99894
\n Materials recovery (recycling) services, on a fee or contract basis
\n557
\n998941
\n Metal waste and scrap recovery (recycling) services, on a fee or contract basis
\n558
\n998942
\n Non-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
\n Public administration and other services provided to the community as a whole; compulsory social security services
\n561
\nGroup 99911
\nAdministrative services of the government
\n562
\n999111
\nOverall Government public services
\n563
\n999112
\n Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
\n564
\n999113
\n Public administrative services related to the more efficient operation of business
\n565
\n999119
\n Other adminis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n579
\n999133
\n Administrative services related to unemployment compensation benefit schemes
\n580
\n999134
\n Administrative services related to family and child allowance programmes
\n581
\nHeading 9992
\nEducation services
\n582
\nGroup 99921
\nPre-primary education services
\n583
\n999210
\nPre-primary education services
\n584
\nGroup 99922
\nPrimary education services
\n585
\n999220
\nPrimary education services
\n586
\nGroup 99923
\n Secondary Education Services
\n587
\n999231
\nSecondary education services, general
\n588
\n999232
\nSecondary education services, technical and vocational
\n589
\nGroup 99924
\nHigher education services
\n590
\n999241
\n Higher education services, general
\n591
\n999242
\n Higher education services, technical
\n592
\n999243
\n Higher education services, vocational
\n593
\n999249
\n Other higher education services
\n594
\nGroup <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
\n613
\nGroup 99932
\n Residential care services for the elderly and disabled
\n614
\n999321
\nResidential health-care services other than by hospitals
\n615
\n999322
\nResidential care services for the elderly and persons with disabilities
\n616
\nGroup 99933
\nOther social services with accommodation
\n617
\n999331
\n Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
\n618
\n999332
\n Other social services with accommodation for children
\n619
\n999333
\n Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
\n620
\n999334
\n Other social services with accommodation for adults
\n621
\nGroup 99934
\n Social services without accommodation for the elderly and disabled
\n622
\n999341
\n Vocational rehabilitation services
\n623
\n999349
\n Other social services without accommodation fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n638
\nGroup 99943
\n Waste treatment and disposal services
\n639
\n999431
\n Waste preparation, consolidation and storage services
\n640
\n999432
\n Hazardous waste treatment and disposal services
\n641
\n999433
\n Non-hazardous waste treatment and disposal services
\n642
\nGroup 99944
\n Remediation services
\n643
\n999441
\n Site remediation and clean-up services
\n644
\n999442
\n Containment, control and monitoring services and other site remediation services
\n645
\n999443
\n Building remediation services
\n646
\n999449
\nOther remediation services nowhere else classified
\n647
\nGroup 99945
\n Sanitation and similar services
\n648
\n999451
\nSweeping and snow removal services
\n649
\n999459
\nOther sanitation services nowhere else classified
\n650
\nGroup 99949
\nOthers
\n651
\n999490
\n Other environmental protection services nowhere else classified
\n652
\nHeading 9995
\n Services of membership organisations
\n653
\nGroup 99951
\n Services furnished by business, employers and professional organisations Servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Motion picture, videotape, television and radio programme production services
\n672
\n999613
\n Audiovisual post-production services
\n673
\n999614
\n Motion picture, videotape and television programme distribution services
\n674
\n999615
\n Motion picture projection services
\n675
\nGroup 99962
\nPerforming arts and other live entertainment event presentation and promotion services
\n676
\n999621
\nPerforming arts event promotion and organisation services
\n677
\n999622
\n Performing arts event production and presentation services
\n678
\n999623
\n Performing arts facility operation services
\n679
\n999629
\n Other performing arts and live entertainment services nowhere else classified
\n680
\nGroup 99963
\n Services of performing and other artists
\n681
\n999631
\n Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
\n682
\n999632
\nServices of authors, composers, sculptors and other artists, except performing art<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n697
\n999693
\n Coin-operated amusement machine services
\n698
\n999694
\n Lottery services
\n699
\n999699
\n Other recreation and amusement services nowhere else classified
\n700
\nHeading 9997
\n Other services
\n701
\nGroup 99971
\n Washing, cleaning and dyeing services
\n702
\n999711
\n Coin-operated laundry services
\n703
\n999712
\n Dry-cleaning services (including fur product cleaning services)
\n704
\n999713
\n Other textile cleaning services
\n705
\n999714
\n Pressing services
\n706
\n999715
\n Dyeing and colouring services
\n707
\n999719
\n Other washing, cleaning and dyeing services nowhere else classified
\n708
\nGroup 99972
\n Beauty and physical well-being services
\n709
\n999721
\n Hairdressing and barbers services
\n710
\n999722
\n Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
\n711
\n999723
\n Physical well-being services including health club and fitness centre
\n712
\n999729
\n Other beauty treatment services nowhere else classified
\n713
\nGroup 99973
\nFun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n