Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017.
G.O. (P) No. 72\/2017\/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
\nTaxes (B) Department
\nNOTIFICATION
\nG.O. (P) No. 72\/2017\/TAXES
\n30th June, 2017
\nDated, Thiruvananthapuram,16th Mithunam, 1192
\n9th Ashadha, 1939.
\nS. R. O. No. 370\/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 Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, 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 o<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se 119 of section 2 of Central Goods and Services Tax Act, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n offered on the published charges for such unit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , of goods, including but not limited 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 \n(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er to Explanation no. (iv)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices provided by a foreman of a chit fund in relation to chit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eries, each flight being open to use by members of the public; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in aircraft operations; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 similar = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion and other services provided to the community as a whole; compulsory social security services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ivided 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 sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (used for assembly line activities), workshops, storage buildings and other similar industrial buildings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n covered above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y Hostels, Camps, Paying Guest and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n railways, metro and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n out operators = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t, guarantees and securities = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices auxiliary to insurance and pensions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice machinery and equipment (except computers) with or without operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ploration and evaluation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n intellectual property rights = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g space = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd security services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nance and repair services of transport machinery and equipment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al-purpose machinery manufacturing services nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ucation services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion, mental health illnesses or substance abuse = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 99449 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 678 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and dyeing services nowhere else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017.G.O. (P) No. 72\/2017\/TAXES Dated:- 30-6-2017 Kerala SGSTGST – StatesKerala SGSTKerala SGSTGOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 72\/2017\/TAXES 30th June, 2017 Dated, Thiruvananthapuram,16th Mithunam, 1192 9th Ashadha, 1939. S. … Continue reading “Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8584","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8584","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=8584"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8584\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n9
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\n(iii) construction services other than (i) and (ii) above.
\n9
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\n4.
\nSection 6
\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 (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, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
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\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
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\n(v) Supply, by way of or as part of any service or in any other <\/p>\n
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\n(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.
\n14
\n..
\nExplanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the pu<\/p>\n
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\n(c) “radio taxi” means a taxi including a radio cab, by whatever name called, 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).
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\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
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\n(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
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\n10.
\nHeading 9966 (Rental services of transport vehicles)
\n(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no.<\/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<\/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.
\n9
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\n16.
\nHeading 9972
\nReal estate services.
\n9
\n..
\n17.
\nHeading 9973 (Leasing or rental services, with or without operator)
\n(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
\n6
\n..
\n(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technolo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) “scheduled air transport service” means an air transport service under 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 recognizable systematic series, each flight being open to use by members of the public;
\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 recognizably systematic series, not open to use by passengers.
\n(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
\nSame rate of central tax as applicable on supply of like goods involving transfer of title in goods
\n..
\n18.
\nSection 8
\nBusiness and Production Services
\n..
\n19.
\nHeading 9981
\nResearch and development services.
\n9
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\n20.
\nHeading 9982
\nLegal and accounting services.
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\n21.
\nHeading 99<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Support services other than (i) above
\n9
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\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 b<\/p>\n
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\n(ii) Support services to mining, electricity, gas and water distribution.
\n9
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\n25.
\nHeading 9987
\nMaintenance, repair and installation (except construction) services.
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\n26.
\nHeading 9988 [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 (51 of 1975).
\n(Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
\n(a) b<\/p>\n
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\n30.
\nHeading 9992
\nEducation services.
\n9
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\n31.
\nHeading 9993
\nHuman health and social care services.
\n9
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\n32.
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection services.
\n9
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\n33.
\nHeading 9995
\nServices of membership organisations.
\n9
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\n34.
\nHeading 9996 (Recreational, cultural and sporting services)
\n(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
\n9
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\n(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
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\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, racecourse, ballet, any sporting ev<\/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 o<\/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 food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but make<\/p>\n
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\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 services of highways, streets, roads, railways and airfield runways,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n22
\nGroup 99543
\nSite preparation services
\n23
\n995431
\nDemolition services
\n24
\n995432
\nSite formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
\n25
\n995433
\nExcavating and earthmoving services
\n26
\n995434
\nWater well drilling services and septic system installation Services
\n27
\n995435
\nOther site preparation services nowhere else classified
\n28
\n995439
\nServices involving repair, alterations, additions, replacements, maintenance of the constructions covered above
\n29
\nGroup 99544
\nAssembly and erection of prefabricated constructions
\n30
\n995441
\nInstallation, assembly and erection services of prefabricated buildings
\n31
\n995442
\nInstallation, assembly and erection services of other prefabricated structures and constructions
\n32
\n995443
\nInstallation services of all types of street furniture (such as bus shelters, benches, telephone boot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n47
\n995462
\nWater plumbing and drain laying services
\n48
\n995463
\nHeating, ventilation and air conditioning equipment installation services
\n49
\n995464
\nGas fitting installation services
\n50
\n995465
\nInsulation services
\n51
\n995466
\nLift and escalator installation services
\n52
\n995468
\nOther installation services nowhere else classified
\n53
\n995469
\nServices involving repair, alterations, additions, replacements, maintenance of the installations covered above
\n54
\nGroup 99547
\nBuilding completion and finishing services
\n55
\n995471
\nGlazing services
\n56
\n995472
\nPlastering services
\n57
\n995473
\nPainting services
\n58
\n995474
\nFloor and wall tiling services
\n59
\n995475
\nOther floor laying, wall covering and wall papering services
\n60
\n995476
\nJoinery and carpentry services
\n61
\n995477
\nFencing and railing services
\n62
\n995478
\nOther building completion and finishing services nowhere else classified
\n63
\n995479
\nServices involving repair, alterations, additions, replacements, maintenan<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n79
\n996329
\nOther room or unit accommodation services nowhere else classified
\n80
\nGroup 99633
\nFood, edible preparations, alcoholic and non-alcoholic beverages serving services
\n81
\n996331
\nServices provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
\n82
\n996332
\nServices provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
\n83
\n996333
\nServices provided in canteen and other similar establishments
\n84
\n996334
\nCatering Services in exhibition halls, events, marriage halls and other outdoor\/indoor functions
\n85
\n996335
\nCatering services in trains, flights and the like
\n86
\n996336
\nPreparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
\n87
\n996337
\nOther contract food services
\n88
\n996339
\nOther food, edi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, tr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nRental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
\n124
\n996609
\nRental services of other transport vehicles nowhere else classified with or without operator
\n125
\nHeading 9967
\nSupporting services in transport
\n126
\nGroup 99671
\nCargo handling services
\n127
\n996711
\nContainer handling services
\n128
\n996712
\nCustoms house agent services
\n129
\n996713
\nClearing and forwarding services
\n130
\n996719
\nOther cargo and baggage handling services
\n131
\nGroup 99672
\nStorage and warehousing services
\n132
\n996721
\nRefrigerated storage services
\n133
\n996722
\nB<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n147
\n996753
\nVessel salvage and refloating services
\n148
\n996759
\nOther supporting services for water transport nowhere else classified
\n149
\nGroup 99676
\nSupporting services for air or space transport
\n150
\n996761
\nAirport operation services (excluding cargo handling)
\n151
\n996762
\nAir traffic control services
\n152
\n996763
\nOther supporting services for air transport
\n153
\n996764
\nSupporting services for space transport
\n154
\nGroup 99679
\nOther supporting transport services
\n155
\n996791
\nGoods transport agency services for road transport
\n156
\n996792
\nGoods transport agency services for other modes of transport
\n157
\n996793
\nOther goods transport services
\n158
\n996799
\nOther supporting transport services nowhere else classified
\n159
\nHeading 9968
\nPostal and courier services
\n160
\nGroup 99681
\nPostal and courier services
\n161
\n996811
\nPostal services including post office counter services, mail box rental services
\n162
\n996812
\nCourier services
\n163
\n996813
\nLocal <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n180
\n997114
\nFinancial leasing services
\n181
\n997119
\nOther 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
\npension services
\n186
\n997132
\nLife insurance services (excluding reinsurance services)
\n187
\n997133
\nAccident and health insurance services
\n188
\n997134
\nMotor vehicle insurance services
\n189
\n997135
\nMarine, aviation, and other transport insurance services
\n190
\n997136
\nFreight insurance services and travel insurance services
\n191
\n997137
\nOther property insurance services
\n192
\n997139
\nOther non-life insurance services (excluding reinsurance services)
\n193
\nGroup 99714
\nReinsurance services
\n194
\n997141
\nLife reinsurance services
\n195
\n997142
\nAccident and health reinsurance services
\n196
\n997143
\nMotor vehicle reinsurance <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n212
\n997161
\nServices auxiliary to insurance and pensions
\n213
\n997162
\nInsurance claims adjustment services
\n214
\n997163
\nActuarial services
\n215
\n997164
\nPension fund management services
\n216
\n997169
\nOther services auxiliary to insurance and pensions
\n217
\nGroup 99717
\nServices of holding financial assets
\n218
\n997171
\nServices of holding equity of subsidiary companies
\n219
\n997172
\nServices of holding securities and other assets of trusts and funds and similar financial entities
\n220
\nHeading 9972
\nReal estate services
\n221
\nGroup 99721
\nReal estate services involving owned or leased property
\n222
\n997211
\nRental or leasing services involving own or leased residential property
\n223
\n997212
\nRental or leasing services involving own or leased non-residential property
\n224
\n997213
\nTrade services of buildings
\n225
\n997214
\nTrade services of time-share properties
\n226
\n997215
\nTrade services of vacant and sub-divided land
\n227
\nGroup 9972<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n238
\n997315
\nLeasing or rental services concerning computers with or without operators
\n239
\n997316
\nLeasing or rental services concerning telecommunications equipment with or without operator
\n240
\n997319
\nLeasing or rental services concerning other machinery and equipments with or without operator
\n241
\nGroup 99732
\nLeasing or rental services concerning other goods
\n242
\n997321
\nLeasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
\n243
\n997322
\nLeasing or rental services concerning video tapes and disks (home entertainment equipment)
\n244
\n997323
\nLeasing or rental services concerning furniture and other household appliances
\n245
\n997324
\nLeasing or rental services concerning pleasure and leisure equipment
\n246
\n997325
\nLeasing or rental services concerning household linen
\n247
\n997326\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n258
\n997338
\nLicensing services for right to use other natural resources including telecommunication spectrum
\n259
\n997339
\nLicensing services for the right to use other intellectual property products and other resources nowhere else classified
\n260
\nSection 8
\nBusiness and Production Services
\n261
\nHeading 9981
\nResearch and development services
\n262
\nGroup 99811
\nResearch and experimental development services in natural sciences and engineering
\n263
\n998111
\nResearch and experimental development services in natural sciences
\n264
\n998112
\nResearch and experimental development services in engineering and technology
\n265
\n998113
\nResearch and experimental development services in medical sciences and pharmacy
\n266
\n998114
\nResearch and experimental development services in agricultural sciences
\n267
\nGroup 99812
\nResearch and experimental development services in social sciences and humanities
\n268
\n998121
\nResearch and experimental development services in soc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nAccounting and bookkeeping services
\n289
\n998223
\nPayroll services
\n290
\n998224
\nOther similar services nowhere else classified
\n291
\nGroup 99823
\nTax consultancy and preparation services
\n292
\n998231
\nCorporate tax consulting and preparation services
\n293
\n998232
\nIndividual tax preparation and planning services
\n294
\nGroup 99824
\nInsolvency and receivership services
\n295
\n998240
\nInsolvency and receivership services
\n296
\nHeading 9983
\nOther professional, technical and business services
\n297
\nGroup 99831
\nManagement consulting and management services; information technology services
\n298
\n998311
\nManagement consulting and management ser<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n312
\n998327
\nProject site master planning services
\n313
\n998328
\nLandscape architectural services and advisory services
\n314
\nGroup 99833
\nEngineering services
\n315
\n998331
\nEngineering advisory services
\n316
\n998332
\nEngineering services for building projects
\n317
\n998333
\nEngineering services for industrial and manufacturing projects
\n318
\n998334
\nEngineering services for transportation projects
\n319
\n998335
\nEngineering services for power projects
\n320
\n998336
\nEngineering services for telecommunications and broadcasting projects
\n321
\n998337
\nEngineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
\n322
\n998338
\nEngineering services for other projects nowhere else classified
\n323
\n998339
\nProject management services for construction projects
\n324
\nGroup 99834
\nScientific and other technical services
\n325
\n998341
\nGeological and geophysical consulting services
\n326
\n998342
\nSubsurface surveying services
\n327<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n344
\n998366
\nSale of other advertising space or time (except on commission)
\n345
\nGroup 99837
\nMarket research and public opinion polling services
\n346
\n998371
\nMarket research services
\n347
\n998372
\nPublic opinion polling services
\n348
\nGroup 99838
\nPhotography and videography and their processing services
\n349
\n998381
\nPortrait photography services
\n350
\n998382
\nAdvertising and related photography services
\n351
\n998383
\nEvent photography and event videography services
\n352
\n998384
\nSpecialty photography services
\n353
\n998385
\nRestoration and retouching services of photography
\n354
\n998386
\nPhotographic and videographic processing services
\n355
\n998387
\nOther photography and videography and their processing services nowhere else classified
\n356
\nGroup 99839
\nOther professional, technical and business services
\n357
\n998391
\nSpecialty design services including interior design, fashion design, industrial design and other specialty design services
\n358
\n998392
\nDesign original<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n998423
\nFax, telephony over the internet
\n377
\n998424
\nAudio conferencing and video conferencing over the internet
\n378
\n998429
\nOther internet telecommunications services nowhere else classified
\n379
\nGroup 99843
\nOn-line content services
\n380
\n998431
\nOn-line text based information such as online books, newspapers, periodicals, directories and the like
\n381
\n998432
\nOn-line audio content
\n382
\n998433
\nOn-line video content
\n383
\n998434
\nSoftware downloads
\n384
\n998439
\nOther on-line contents nowhere else classified
\n385
\nGroup 99844
\nNews agency services
\n386
\n998441
\nNews agency services to newspapers and periodicals
\n387
\n998442
\nServices of independent journalists and press photographers
\n388
\n998443
\nNews agency services to audiovisual media
\n389
\nGroup 99845
\nLibrary and archive services
\n390
\n998451
\nLibrary services
\n391
\n998452
\nOperation services of public archives including digital archives
\n392
\n998453
\nOperation services of historical archives including digital arch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n411
\n998521
\nInvestigation services
\n412
\n998522
\nSecurity consulting services
\n413
\n998523
\nSecurity systems services
\n414
\n998524
\nArmoured car services
\n415
\n998525
\nGuard services
\n416
\n998526
\nTraining of guard dogs
\n417
\n998527
\nPolygraph services
\n418
\n998528
\nFingerprinting services
\n419
\n998529
\nOther security services nowhere else classified
\n420
\nGroup 99853
\nCleaning services
\n421
\n998531
\nDisinfecting and exterminating services
\n422
\n998532
\nWindow cleaning services
\n423
\n998533
\nGeneral cleaning services
\n424
\n998534
\nSpecialised cleaning services for reservoirs and tanks
\n425
\n998535
\nSterilisation of objects or premises (operating rooms)
\n426
\n998536
\nFurnace and chimney cleaning services
\n427
\n998537
\nExterior cleaning of buildings of all types
\n428
\n998538
\nCleaning of transportation equipment
\n429
\n998539
\nOther cleaning services nowhere else classified
\n430
\nGroup 99854
\nPackaging services
\n431
\n998540
\nPackaging services of goods for others<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n448
\n998594
\nCombined office administrative services
\n449
\n998595
\nSpecialised office support services such as duplicating services, mailing services, document preparation and the like
\n450
\n998596
\nEvents, exhibitions, conventions and trade shows organisation and assistance services
\n451
\n998597
\nLandscape care and maintenance services
\n452
\n998598
\nOther information services nowhere else classified
\n453
\n998599
\nOther support services nowhere else classified
\n454
\nHeading 9986
\nSupport services to agriculture, hunting, forestry, fishing, mining and utilities
\n455
\nGroup 99861
\nSupport services to agriculture, hunting, forestry and fishing
\n456
\n998611
\nSupport services to crop production
\n457
\n998612
\nAnimal husbandry services
\n458
\n998613
\nSupport services to hunting
\n459
\n998614
\nSupport services to forestry and logging
\n460
\n998615
\nSupport services to fishing
\n461
\n998619
\nOther support services to agriculture, hunting, forestry and fishing
\n462
\nGroup 99862
\nSupport<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n476
\n998715
\nMaintenance and repair services of electrical household appliances
\n477
\n998716
\nMaintenance and repair services of telecommunication equipments and apparatus
\n478
\n998717
\nMaintenance and repair services of commercial and industrial machinery
\n479
\n998718
\nMaintenance and repair services of elevators and escalators
\n480
\n998719
\nMaintenance and repair services of other machinery and equipments
\n481
\nGroup 99872
\nRepair services of other goods
\n482
\n998721
\nRepair services of footwear and leather goods
\n483
\n998722
\nRepair services of watches, clocks and jewellery
\n484
\n998723
\nRepair services of garments and household textiles
\n485
\n998724
\nRepair services of furniture
\n486
\n998725
\nRepair services of bicycles
\n487
\n998726
\nMaintenance and repair services of musical instruments
\n488
\n998727
\nRepair services for photographic equipment and cameras
\n489
\n998729
\nMaintenance and repair services of other goods no<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n502
\n998813
\nFruit and vegetables processing services
\n503
\n998814
\nVegetable and animal oil and fat manufacturing services
\n504
\n998815
\nDairy product manufacturing services
\n505
\n998816
\nOther food product manufacturing services
\n506
\n998817
\nPrepared animal feeds manufacturing services
\n507
\n998818
\nBeverage manufacturing services
\n508
\n998819
\nTobacco manufacturing services nowhere else classified
\n509
\nGroup 99882
\nTextile, wearing apparel and leather manufacturing services
\n510
\n998821
\nTextile manufacturing services
\n511
\n998822
\nWearing apparel manufacturing services
\n512
\n998823
\nLeather and leather product manufacturing services
\n513
\nGroup 99883
\nWood and paper manufacturing services
\n514
\n998831
\nWood and wood product manufacturing services
\n515
\n998832
\nPaper and paper product manufacturing services
\n516
\nGroup 99884
\nPetroleum, chemical and pharmaceutical product manufacturing services
\n517
\n998841
\nCoke and refined petroleum product manufacturing service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n533
\n998877
\nSpecial-purpose machinery manufacturing services
\n534
\nGroup 99888
\nTransport equipment manufacturing services
\n535
\n998881
\nMotor vehicle and trailer manufacturing services
\n536
\n998882
\nOther transport equipment manufacturing services
\n537
\nGroup 99889
\nOther manufacturing services
\n538
\n998891
\nFurniture manufacturing services
\n539
\n998892
\nJewellery manufacturing services
\n540
\n998893
\nImitation jewellery manufacturing services
\n541
\n998894
\nMusical instrument manufacturing services
\n542
\n998895
\nSports goods manufacturing services
\n543
\n998896
\nGame and toy manufacturing services
\n544
\n998897
\nMedical and dental instrument and supply manufacturing services
\n545
\n998898
\nOther manufacturing services nowhere else classified
\n546
\nHeading 9989
\nOther manufacturing services; publishing, printing and reproduction services; materials recovery services
\n547
\nGroup 99891
\nPublishing, printing and reproduc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n560
\nHeading 9991
\nPublic administration and other services provided to the community as a whole; compulsory social security services
\n561
\nGroup 99911
\nAdministrative services of the government
\n562
\n999111
\nOverall Government public services
\n563
\n999112
\nPublic administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
\n564
\n999113
\nPublic administrative services related to the more efficient operation of business
\n565
\n999119
\nOther administrative services of the government nowhere else classified
\n566
\nGroup 99912
\nPublic administrative services provided to the community as a whole
\n567
\n999121
\nPublic administrative services related to External Affairs, Diplomatic and Consular services abroad
\n568
\n999122
\nServices related to foreign economic aid
\n569
\n999123
\nServices related to foreign military aid
\n570
\n999124
\nMilitary defence services
\n571
\n999125
\nCivil defence services
\n5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n584
\nGroup 99922
\nPrimary education services
\n585
\n999220
\nPrimary education services
\n586
\nGroup 99923
\nSecondary Education Services
\n587
\n999231
\nSecondary education services, general
\n588
\n999232
\nSecondary education services, technical and vocational
\n589
\nGroup 99924
\nHigher education services
\n590
\n999241
\nHigher education services, general
\n591
\n999242
\nHigher education services, technical
\n592
\n999243
\nHigher education services, vocational
\n593
\n999249
\nOther higher education services
\n594
\nGroup 99925
\nSpecialised education services
\n595
\n999259
\nSpecialised education services
\n596
\nGroup 99929
\nOther education and training services and educational support services
\n597
\n999291
\nCultural education services
\n598
\n999292
\nSports and recreation education services
\n599
\n999293
\nCommercial training and coaching services
\n600
\n999294
\nOther education and training services nowhere else classified
\n601
\n999295
\nservices involving conduct of examination for admis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n618
\n999332
\nOther social services with accommodation for children
\n619
\n999333
\nResidential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
\n620
\n999334
\nOther social services with accommodation for adults
\n621
\nGroup 99934
\nSocial services without accommodation for the elderly and disabled
\n622
\n999341
\nVocational rehabilitation services
\n623
\n999349
\nOther social services without accommodation for the elderly and disabled nowhere else classified
\n624
\nGroup 99935
\nOther social services without accommodation
\n625
\n999351
\nChild day-care services
\n626
\n999352
\nGuidance and counseling services nowhere else classified related to children
\n627
\n999353
\nWelfare services without accommodation
\n628
\n999359
\nOther social services without accommodation nowhere else classified
\n629
\nHeading 9994
\nSewage and waste collection, treatment and disposal and other environmental protection servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther remediation services nowhere else classified
\n647
\nGroup 99945
\nSanitation and similar services
\n648
\n999451
\nSweeping and snow removal services
\n649
\n999459
\nOther sanitation services nowhere else classified
\n650
\nGroup 99949
\nOthers
\n651
\n999490
\nOther environmental protection services nowhere else classified
\n652
\nHeading 9995
\nServices of membership organisations
\n653
\nGroup 99951
\nServices furnished by business, employers and professional organisations Services
\n654
\n999511
\nServices furnished by business and employers organisations
\n655
\n999512
\nServices furnished by professional organisations
\n656
\nGroup 99952
\nServices furnished by trade unions
\n657
\n999520
\nServices furnished by trade unions
\n658
\nGroup 99959
\nServices furnished by other membership organisations
\n659
\n999591
\nReligious services
\n660
\n999592
\nServices furnished by political organisations
\n661
\n999593
\nServices furnished by human rights organisations
\n662
\n999594
\nCultural and recreational ass<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n999623
\nPerforming arts facility operation services
\n679
\n999629
\nOther performing arts and live entertainment services nowhere else classified
\n680
\nGroup 99963
\nServices of performing and other artists
\n681
\n999631
\nServices of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
\n682
\n999632
\nServices of authors, composers, sculptors and other artists, except performing artists
\n683
\n999633
\nOriginal works of authors, composers and other artists except performing artists, painters and sculptors
\n684
\nGroup 99964
\nMuseum and preservation services
\n685
\n999641
\nMuseum and preservation services of historical sites and buildings
\n686
\n999642
\nBotanical, zoological and nature reserve services
\n687
\nGroup 99965
\nSports and recreational sports services
\n688
\n999651
\nSports and recreational sports event promotion and organisation Services
\n689
\n999652
\nSports and recreational sports facility operation se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n708
\nGroup 99972
\nBeauty and physical well-being services
\n709
\n999721
\nHairdressing and barbers services
\n710
\n999722
\nCosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
\n711
\n999723
\nPhysical well-being services including health club and fitness centre
\n712
\n999729
\nOther beauty treatment services nowhere else classified
\n713
\nGroup 99973
\nFuneral, cremation and undertaking services
\n714
\n999731
\nCemeteries and cremation services
\n715
\n999732
\nUndertaking services
\n716
\nGroup 99979
\nOther miscellaneous services
\n717
\n999791
\nServices involving commercial use or exploitation of any event
\n718
\n999792
\nAgreeing to do an act
\n719
\n999793
\nAgreeing to refrain from doing an act
\n720
\n999794
\nAgreeing to tolerate an act
\n721
\n999795
\nConduct of religious ceremonies or rituals by persons
\n722
\n999799
\nOther services nowhere else classified
\n723
\nHeading 9998
\nDomestic services
\n724
\nGroup 99980
\nDo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n