Service Accounting Code with Services Classification under GST – Approved by GST Council – 19.05.2017 Download

By | May 20, 2017
(Last Updated On: June 2, 2017)

Services Classification under GST with Service Accounting Code

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%.  The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.

[ Read also Services under Reverse Charge – Approved by GST Council 19.05.2017 – Download – Print ]

[ Read also GST Rate Schedule for Goods ; As per GST Council Meeting 18.05.2017 ; Download ]

[ Read also  GST Rates for Services – Approved by GST Council 19.05.2017 – Download – Print ]

[ Read also Services under Reverse Charge ; Approved by GST Council 19.05.2017 ; Download & ; Print ]

[ Read Also GST Compensation Cess Rates for different supplies ; As per GST Council Meeting 18.05.2017 ; Download ]

Services Classification under GST with Service Accounting Code

Heading & GroupService Code (Tariff)Service Description
Section 5 : Construction Services
Heading No.9954Construction services
Group 99541Construction services of buildings
995411Construction services of single dwelling or multi dewlling or multi-storied residential buildings
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
995414Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416Construction Services of other buildings n.e.c
995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Group 99542General construction services of civil engineering works
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
995424General construction services of local water & sewage pipelines, electricity and communication cables & related works
995425General construction services of mines and industrial plants
995426General Construction services of Power Plants and its related infrastructure
995427General construction services of outdoor sport and recreation facilities
995428General construction services of other civil engineering works n.e.c.
995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Group 99543Site preparation services
995431Demolition services
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
995433Excavating and earthmoving services
995434Water well drilling services and septic system installation services
995435Other site preparation services n.e.c
995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99544Assembly and erection of prefabricated constructions
995441Installation, assembly and erection services of prefabricated buildings
995442Installation, assembly and erection services of other prefabricated structures and constructions
995443Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
995444Other assembly and erection services n.e.c.
995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99545Special trade construction services
995451Pile driving and foundation services
995452Building framing & Roof Framing services
995453Roofing and waterproofing services
995454Concrete services
995455Structural steel erection services
995456Masonry services
995457Scaffolding services
995458Other special trade construction services n.e.c.
995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99546Installation services
995461Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
995462Water plumbing and drain laying services
995463Heating, ventilation and air conditioning equipment installation services
995464Gas fitting installation services
995465Insulation services
995466Lift and escalator installation services
995468Other installation services n.e.c.
995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
Group 99547Building completion and finishing services
995471Glazing services
995472Plastering services
995473Painting services
995474Floor and wall tiling services
995475Other floor laying, wall covering and wall papering services
995476Joinery and carpentry services
995477Fencing and railing services
995478Other building completion and finishing services n.e.c.
995479Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
Heading No. 9961Services in wholesale trade
Group 99611
996111Services provided for a fee/commission or contract basis on wholesale trade
Heading No. 9962Services in retail trade
Group 99621
996211Services provided for a fee/commission or contract basis on retail trade
Heading No. 9963Accommodation, Food and beverage services
Group 99631Accommodation services
996311Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc
996312Camp site services
996313Recreational and vacation camp services
Group 99632Other accommodation services
996321Room or unit accommodation services for students in student residences
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
996329Other room or unit accommodation services n.e.c.
Group 99633Food, edible preparations, alchoholic & non-alchocholic beverages serving services
996331Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333Services provided in Canteen and other similar establishments
996334Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335Catering services in trains, flights etc.
996336Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators
996337Other contract food services
996339Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.
Heading No. 9964Passenger transport services
Group 99641Local transport and sightseeing transportation services of passengers
996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412Taxi services including radio taxi & other similar services;
996413Non-scheduled local bus and coach charter services
996414Other land transportation services of passengers.
996415Local water transport services of passengers by ferries, cruises etc
996416Sightseeing transportation services by rail, land, water & air
996419Other local transportation services of passengers n.e.c.
Group 99642Long-distance transport services of passengers
996421Long-distance transport services of passengers through Rail network by Railways, Metro etc
996422Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
996423Taxi services including radio taxi & other similar services
996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
996425Domestic/International Scheduled Air transport services of passengers
996426Domestic/international non-scheduled air transport services of Passengers
996427Space transport services of passengers
996429Other long-distance transportation services of passengers n.e.c.
Heading No. 9965Goods Transport Services
Group 99651Land transport services of Goods
996511Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
996512Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
996513Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
996519Other land transport services of goods n.e.c.
Group 99652Water transport services of goods
996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels.
Group 99653Air and space transport services of goods
996531Air transport services of letters & parcels and other goods
996532Space transport services of freight
Heading No. 9966Rental services of transport vehicles with or without operators
Group 99660Rental services of transport vehicles with or without operators
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
996609Rental services of other transport vehicles n.e.c. with or without operator
Heading No.9967Supporting services in transport
Group 99671Cargo handling services
996711Container handling services
996712Customs House Agent services
996713Clearing and forwarding services
996719Other cargo and baggage handling services
Group 99672Storage and warehousing services
996721Refrigerated storage services
996722Bulk liquid or gas storage services
996729Other storage and warehousing services
Group 99673Supporting services for railway transport
996731Railway pushing or towing services
996739Other supporting services for railway transport n.e.c.
Group 99674Supporting services for road transport
996741Bus station services
996742Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
996743Parking lot services
996744Towing services for commercial and private vehicles
996749Other supporting services for road transport n.e.c.
Group 99675Supporting services for water transport (coastal, transoceanic and inland waterways)
996751Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc
996752Pilotage and berthing services
996753Vessel salvage and refloating services
996759Other supporting services for water transport n.e.c.
Group 99676Supporting services for air or space transport
996761Airport operation services (excl. cargo handling)
996762Air traffic control services
996763Other supporting services for air transport
996764Supporting services for space transport
Group 99679Other supporting transport services
996791Goods transport agency services for road transport
996792Goods transport agency services for other modes of transport
996793Other goods transport services
996799Other supporting transport services n.e.c
Heading No. 9968Postal and courier services
Group 99681Postal and courier services
996811Postal services including post office counter services, mail box rental services.
996812Courier services
996813Local delivery services
996819Other Delivery Services n.e.c
Heading No. 9969Electricity, gas, water and other distribution services
Group 99691Electricity and gas distribution services
996911Electricity transmission services
996912Electricity distribution services
996913Gas distribution services
Group 99692Water distribution and other services
996921Water distribution services
996922Services involving distribution of steam, hot water and air conditioning supply etc.
996929Other similar services.
Section 7: Financial and related services; real estate services; and rental and leasing services
Heading No. 9971Financial and related services
Group 99711Financial services (except investment banking, insurance services and pension services)
997111Central banking services
997112Deposit services
997113Credit-granting services including stand-by commitment, guarantees & securities
997114Financial leasing services
997119Other financial services (except investment banking, insurance services and pension services)
Group 99712Investment banking services
997120Investment banking services
Group 99713Insurance and pension services (excluding reinsurance services)
997131pension services
997132Life insurance services (excluding reinsurance services)
997133Accident and health insurance services
997134Motor vehicle insurance services
997135Marine, aviation, and other transport insurance services
997136Freight insurance services & Travel insurance services
997137Other property insurance services
997139Other non-life insurance services (excluding reinsurance services)
Group 99714Reinsurance services
997141Life reinsurance services
997142Accident and health reinsurance services
997143Motor vehicle reinsurance services
997144Marine, aviation and other transport reinsurance ser
997146Freight reinsurance services
997147Other property reinsurance services
997149Other non-life reinsurance services
Group 99715Services auxiliary to financial services (other than to insurance and pensions)
997151Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
997152Brokerage and related securities and commodities services including commodity exchange services
997153Portfolio management services except pension funds
997154Trust and custody services
997155Services related to the administration of financial markets
997156Financial consultancy services
997157Foreign exchange services
997158Financial transactions processing and clearing house services
997159Other services auxiliary to financial services
Group 99716Services auxillary to insurance and pensions
997161Insurance brokerage and agency services
997162Insurance claims adjustment services
997163Actuarial services
997164Pension fund management services
997169Other services auxiliary to insurance and pensions
Group 99717Services of holding financial assets
997171Services of holding equity of subsidiary companies
997172Services of holding securities and other assets of trusts and funds and similar financial entities
Heading No.9972Real estate services
Group 99721Real estate services involving owned or leased property
997211Rental or leasing services involving own or leased residential property
997212Rental or leasing services involving own or leased non-residential property
997213Trade services of buildings
997214Trade services of time-share properties
997215Trade services of vacant and subdivided land
Group 99722Real estate services on a fee/commission basis or contract basis
997221Property management services on a fee/commission basis or contract basis
997222Building sales on a fee/commission basis or contract basis
997223Land sales on a fee/commission basis or contract basis
997224Real estate appraisal services on a fee/commission basis or contract basis
Heading no.9973Leasing or rental services with or without operator
Group 99731Leasing or rental services concerning machinery and equipment with or without operator
997311Leasing or rental services concerning transport equipments including containers, with or without operator
997312Leasing or rental services concerning agricultural machinery and equipment with or without operator
997313Leasing or rental services concerning construction machinery and equipment with or without operator
997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
997315Leasing or rental services concerning computers with or without operators
997316Leasing or rental services concerning telecommunications equipment with or without operator
997319Leasing or rental services concerning other machinery and equipments with or without operator
Group 99732Leasing or rental services concerning other goods
997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
997322Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
997323Leasing or rental services concerning furniture and other household appliances
997324Leasing or rental services concerning pleasure and leisure equipment.
997325Leasing or rental services concerning household linen.
997326Leasing or rental services concerning textiles, clothing and footwear.
997327Leasing or rental services concerning do-it-yourself machinery and equipment
997329Leasing or rental services concerning other goods
Group 99733Licensing services for the right to use intellectual property and similar products
997331Licensing services for the right to use computer software and databases.
997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
997333Licensing services for the right to reproduce original art works
997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
997335Licensing services for the right to use R&D products
997336Licensing services for the right to use trademarks and franchises
997337Licensing services for the right to use minerals including its exploration and evaluation
997338Licensing services for right to use other natural resources including telecommunication spectrum
997339Licensing services for the right to use other intellectual property products and other rescources n.e.c
Section 8 : Business and Production Services
Heading no. 9981Research and development services
Group 99811Research and experimental development services in natural sciences and engineering.
998111Research and experimental development services in natural sciences
998112Research and experimental development services in engineering and technology
998113Research and experimental development services in medical sciences and pharmacy.
998114Research and experimental development services in agricultural sciences.
Group 99812Research and experimental development services in social sciences and humanities.
998121Research and experimental development services in social sciences.
998122Research and experimental development services in humanities
Group 99813Interdisciplinary research services.
998130Interdisciplinary research and experimental development services.
Group 99814Research and development originals
998141Research and development originals in pharmaceuticals
998142Research and development originals in agriculture
998143Research and development originals in biotechnology
998144Research and development originals in computer related sciences
998145Research and development originals in other fields n.e.c.
Heading no. 9982Legal and accounting services
Group 99821Legal services
998211Legal advisory and representation services concerning criminal law.
998212Legal advisory and representation services concerning other fields of law.
998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
998214Legal documentation and certification services concerning other documents.
998215Arbitration and conciliation services
998216Other legal services n.e.c.
Group 99822Accounting, auditing and bookkeeping services
998221Financial auditing services
998222Accounting and bookkeeping services
998223Payroll services
998224Other similar services n.e.c
Group 99823Tax consultancy and preparation services
998231Corporate tax consulting and preparation services
998232Individual tax preparation and planning services
Group 99824Insolvency and receivership services
998240Insolvency and receivership services
Heading no. 9983Other professional, technical and business services
Group 99831Management consulting and management services; information technology services.
998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
998312Business consulting services including pubic relations services
998313Information technology (IT) consulting and support services
998314Information technology (IT) design and development services
998315Hosting and information technology (IT) infrastructure provisioning services
998316IT infrastructure and network management services
998319Other information technology services n.e.c
Group 99832Architectural services, urban and land planning and landscape architectural services
998321Architectural advisory services
998322Architectural services for residential building projects
998323Architectural services for non-residential building projects
998324Historical restoration architectural services
998325Urban planning services
998326Rural land planning services
998327Project site master planning services
998328Landscape architectural services and advisory services
Group 99833Engineering services
998331Engineering advisory services
998332Engineering services for building projects
998333Engineering services for industrial and manufacturing projects
998334Engineering services for transportation projects
998335Engineering services for power projects
998336Engineering services for telecommunications and broadcasting projects
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
998338Engineering services for other projects n.e.c.
998339Project management services for construction projects
Group 99834Scientific and other technical services
998341Geological and geophysical consulting services
998342Subsurface surveying services
998343Mineral exploration and evaluation
998344Surface surveying and map-making services
998345Weather forecasting and meteorological services
998346Technical testing and analysis services
998347Certification of ships, aircraft, dams, etc.
998348Certification and authentication of works of art
998349Other technical and scientific services n.e.c.
Group 99835Veterinary services
998351Veterinary services for pet animals
998352Veterinary services for livestock
998359Other veterinary services n.e.c.
Group 99836Advertising services and provision of advertising space or time.
998361Advertising Services
998362Purchase or sale of advertising space or time, on commission
998363Sale of advertising space in print media (except on commission)
998364Sale of TV and radio advertising time
998365Sale of Internet advertising space
998366Sale of other advertising space or time (except on commission)
Group 99837Market research and public opinion polling services
998371Market research services
998372Public opinion polling services
Group 99838Photography & Videography and their processing services
998381Portrait photography services
998382Advertising and related photography services
998383Event photography and event videography services
998384Specialty photography services
998385Restoration and retouching services of photography
998386Photographic & videographic processing services
998387Other Photography & Videography and their processing services n.e.c.
Group 99839Other professional, technical and business services.
998391Specialty design services including interior design, fashion design, industrial design and other specialty design services
998392Design originals
998393Scientific and technical consulting services
998394Original compilations of facts/information
998395Translation and interpretation services
998396Trademarks and franchises
998397Sponsorship Services & Brand Promotion Services
998399Other professional, technical and business services n.e.c.
Heading no. 9984Telecommunications, broadcasting and information supply services
Group 99841Telephony and other telecommunications services
998411Carrier services
998412Fixed telephony services
998413Mobile telecommunications services
998414Private network services
998415Data transmission services
998419Other telecommunications services including Fax services, Telex services n.e.c.
Group 99842Internet telecommunications services
998421Internet backbone services
998422Internet access services in wired and wireless mode.
998423Fax, telephony over the Internet
998424Audio conferencing and video conferencing over the Internet
998429Other Internet telecommunications services n.e.c.
Group 99843On-line content services
998431On-line text based information such as online books, newpapers, periodicals, directories etc
998432On-line audio content
998433On-line video content
998434Software downloads
998439Other on-line contents n.e.c.
Group 99844News agency services
998441News agency services to newspapers and periodicals
998442Services of independent journalists and press photographers
998443News agency services to audiovisual media
Group 99845Library and archive services
998451Library services
998452Operation services of public archives including digital archives
998453Operation services of historical archives including digital archives
Group 99846Broadcasting, programming and programme distribution services
998461Radio broadcast originals
998462Television broadcast originals
998463Radio channel programmes
998464Television channel programmes
998465Broadcasting services
998466Home programme distribution services
Heading no. 9985Support services
Group 99851Employment services including personnel search/referral service & labour supply service
998511Executive/retained personnel search services
998512Permanent placement services, other than executive search services
998513Contract staffing services
998514Temporary staffing services
998515Long-term staffing (pay rolling) services
998516Temporary staffing-to-permanent placement services
998517Co-employment staffing services
998519Other employment & labour supply services n.e.c
Group 99852Investigation and security services
998521Investigation services
998522Security consulting services
998523Security systems services
998524Armoured car services
998525Guard services
998526Training of guard dogs
998527Polygraph services
998528Fingerprinting services
998529Other security services n.e.c.
Group 99853Cleaning services
998531Disinfecting and exterminating services
998532Window cleaning services
998533General cleaning services
998534Specialized cleaning services for reservoirs and tanks
998535Sterilization of objects or premises (operating rooms)
998536Furnace and chimney cleaning services
998537Exterior cleaning of buildings of all types
998538Cleaning of transportation equipment
998539Other cleaning services n.e.c.
Group 99854Packaging services
998540Packaging services of goods for others
998541Parcel packing and gift wrapping
998542Coin and currency packing services
998549Other packaging services n.e.c
Group 99855Travel arrangement, tour operator and related services
998551Reservation services for transportation
998552Reservation services for accommodation, cruises and package tours
998553Reservation services for convention centres, congress centres and exhibition halls
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
998555Tour operator services
998556Tourist guide services
998557Tourism promotion and visitor information services
998559Other travel arrangement and related services n.e.c
Group 99859Other support services
998591Credit reporting & rating services
998592Collection agency services
998593Telephone-based support services
998594Combined office administrative services
998595Specialized office support services such as duplicating services, mailing services, document preparation etc
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services
998597Landscape care and maintenance services
998598Other information services n.e.c.
998599Other support services n.e.c.
Heading no.9986Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861Support services to agriculture, hunting, forestry and fishing
998611Support services to crop production
998612Animal husbandry services
998613Support services to hunting
998614Support services to forestry and logging
998615Support services to fishing
998619Other support services to agriculture, hunting, forestry and fishing
Group 99862Support services to mining
998621Support services to oil and gas extraction
998622Support services to other mining n.e.c.
Group 99863Support services to electricity, gas and water distribution
998631Support services to electricity transmission and distribution
998632Support services to gas distribution
998633Support services to water distribution
998634Support services to Distribution services of steam, hot water and air-conditioning supply
Heading no. 9987Maintenance, repair and installation (except construction) services
Group 99871Maintenance and repair services of fabricated metal products, machinery and equipment
998711Maintenance and repair services of fabricated metal products, except machinery and equipment.
998712Maintenance and repair services of office and accounting machinery
998713Maintenance and repair services of computers and peripheral equipment
998714Maintenance and repair services of transport machinery and equipment
998715Maintenance and repair services of electrical household appliances
998716Maintenance and repair services of telecommunication equipments and apparatus
998717Maintenance and repair services of commercial and industrial machinery.
998718Maintenance and repair services of elevators and escalators
998719Maintenance and repair services of other machinery and equipments
Group 99872Repair services of other goods
998721Repair services of footwear and leather goods
998722Repair services of watches, clocks and jewellery
998723Repair services of garments and household textiles
998724Repair services of furniture
998725Repair services of bicycles
998726Maintenance and repair services of musical instruments
998727Repair services for photographic equipment and cameras
998729Maintenance and repair services of other goods n.e.c.
Group 99873Installation services (other than construction)
998731Installation services of fabricated metal products, except machinery and equipment.
998732Installation services of industrial, manufacturing and service industry machinery and equipment.
998733Installation services of office and accounting machinery and computers
998734Installation services of radio, television and communications equipment and apparatus.
998735Installation services of professional medical machinery and equipment, and precision and optical instruments.
998736Installation services of electrical machinery and apparatus n.e.c.
998739Installation services of other goods n.e.c.
Heading no. 9988Manufacturing services on physical inputs (goods) owned by others
Group 99881Food, beverage and tobacco manufacturing services
998811Meat processing services
998812Fish processing services
998813Fruit and vegetables processing services
998814Vegetable and animal oil and fat manufacturing services
998815Dairy product manufacturing services
998816Other food product manufacturing services
998817Prepared animal feeds manufacturing services
998818Beverage manufacturing services
998819Tobacco manufacturing services n.e.c.
Group 99882Textile, wearing apparel and leather manufacturing services
998821Textile manufacturing services
998822Wearing apparel manufacturing services
998823Leather and leather product manufacturing services
Group 99883Wood and paper manufacturing services
998831Wood and wood product manufacturing services
998832Paper and paper product manufacturing services
Group 99884Petroleum, chemical and pharmaceutical product manufacturing services
998841Coke and refined petroleum product manufacturing services
998842Chemical product manufacturing services
998843Pharmaceutical product manufacturing services
Group 99885Rubber, plastic and other non-metallic mineral product manufacturing service
998851Rubber and plastic product manufacturing services
998852Plastic product manufacturing services
998853Other non-metallic mineral product manufacturing services
Group 99886Basic metal manufacturing services
998860Basic metal manufacturing services
Group 99887Fabricated metal product, machinery and equipment manufacturing services
998871Structural metal product, tank, reservoir and steam generator manufacturing services
998872Weapon and ammunition manufacturing services
998873Other fabricated metal product manufacturing and metal treatment services
998874Computer, electronic and optical product manufacturing services
998875Electrical equipment manufacturing services
998876General-purpose machinery manufacturing services n.e.c.
998877Special-purpose machinery manufacturing services
Group 99888Transport equipment manufacturing services
998881Motor vehicle and trailer manufacturing services
998882Other transport equipment manufacturing services
Group 99889Other manufacturing services
998891Furniture manufacturing services
998892Jewellery manufacturing services
998893Imitation jewellery manufacturing services
998894Musical instrument manufacturing services
998895Sports goods manufacturing services
998896Game and toy manufacturing services
998897Medical and dental instrument and supply manufacturing services
998898Other manufacturing services n.e.c.
Heading no. 9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services
Group 99891Publishing, printing and reproduction services
998911Publishing, on a fee or contract basis
998912Printing and reproduction services of recorded media, on a fee or contract basis
Group 99892Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99893Casting, forging, stamping and similar metal manufacturing services
998931Iron and steel casting services
998932Non-ferrous metal casting services
998933Metal forging, pressing, stamping, roll forming and powder metallurgy services
Group 99894Materials recovery (recycling) services, on a fee or contract basis
998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Section 9 : Community, Social & Personal Services and other miscellaneous services
Heading No. 9991Public administration and other services provided to the community as a whole; compulsory social security services
Group 99911Administrative services of the government
999111Overall Government public services
999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
999113Public administrative services related to the more efficient operation of business.
999119Other administrative services of the government n.e.c.
Group 99912Public administrative services provided to the community as a whole
999121Public administrative services related to external affairs, diplomatic and consular services abroad.
999122Services related to foreign economic aid
999123Services related to foreign military aid
999124Military defence services
999125Civil defence services
999126Police and fire protection services
999127Public administrative services related to law courts
999128Administrative services related to the detention or rehabilitation of criminals.
999129Public administrative services related to other public order and safety affairs n.e.c.
Group 99913Administrative services related to compulsory social security schemes.
999131Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
999133Administrative services related to unemployment compensation benefit schemes
999134Administrative services related to family and child allowance programmes
Heading no. 9992Education services
Group 99921Pre-primary education services
999210Pre-primary education services
Group 99922Primary education services
999220Primary education services
Group 99923Secondary Education Services
999231Secondary education services, general
999232Secondary education services, technical and vocational.
Group 99924Higher education services
999241Higher education services, general
999242Higher education services, technical
999243Higher education services, vocational
999249Other higher education services
Group 99925Specialised education services
999259Specialised education services
Group 99929Other education & training services and educational support services
999291Cultural education services
999292Sports and recreation education services
999293Commercial training and coaching services
999294Other education and training services n.e.c.
999295services involving conduct of examination for admission to educational institutions
999299Other Educational support services
Heading no. 9993Human health and social care services
Group 99931Human health services
999311Inpatient services
999312Medical and dental services
999313Childbirth and related services
999314Nursing and Physiotherapeutic services
999315Ambulance services
999316Medical Laboratory and Diagnostic-imaging services
999317Blood, sperm and organ bank services
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
Group 99932Residential care services for the elderly and disabled
999321Residential health-care services other than by hospitals
999322Residential care services for the elderly and persons with disabilities
Group 99933Other social services with accommodation
999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332Other social services with accommodation for children
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334Other social services with accommodation for adults
Group 99934Social services without accommodation for the elderly and disabled
999341Vocational rehabilitation services
999349Other social services without accommodation for the elderly and disabled n.e.c.
Group 99935Other social services without accommodation
999351Child day-care services
999352Guidance and counseling services n.e.c. related to children
999353Welfare services without accommodation
999359Other social services without accommodation n.e.c.
Heading no.9994Sewage and waste collection, treatment and disposal and other environmental protection services
Group 99941Sewerage, sewage treatment and septic tank cleaning services
999411Sewerage and sewage treatment services
999412Septic tank emptying and cleaning services
Group 99942Waste collection services
999421Collection services of hazardous waste
999422Collection services of non-hazardous recyclable materials
999423General waste collection services, residential
999424General waste collection services, other n.e.c.
Group 99943Waste treatment and disposal services
999431Waste preparation, consolidation and storage services
999432Hazardous waste treatment and disposal services
999433Non-hazardous waste treatment and disposal services
Group 99944Remediation services
999441Site remediation and clean-up services
999442Containment, control and monitoring services and other site remediation services
999443Building remediation services
999449Other remediation services n.e.c.
Group 99945Sanitation and similar services
999451Sweeping and snow removal services
999459Other sanitation services n.e.c.
Group 99949Others
999490Other environmental protection services n.e.c.
Heading no.9995Services of membership organizations
Group 99951Services furnished by business, employers and professional organizations Services
999511Services furnished by business and employers organizations
999512Services furnished by professional organizations
Group 99952Services furnished by trade unions
999520Services furnished by trade unions
Group 99959Services furnished by other membership organizations
999591Religious services
999592Services furnished by political organizations
999593Services furnished by human rights organizations
999594Cultural and recreational associations
999595Services furnished by environmental advocacy groups
999596Services provided by youth associations
999597Other civic and social organizations
999598Home owners associations
999599Services provided by other membership organizations n.e.c.
Heading No.9996Recreational, cultural and sporting services
Group 99961Audiovisual and related services
999611Sound recording services
999612Motion picture, videotape, television and radio programme production services
999613Audiovisual post-production services
999614Motion picture, videotape and television programme distribution services
999615Motion picture projection services
Group 99962Performing arts and other live entertainment event presentation and promotion services
999621Performing arts event promotion and organization services
999622Performing arts event production and presentation services
999623Performing arts facility operation services
999629Other performing arts and live entertainment services n.e.c.
Group 99963Services of performing and other artists
999631Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632Services of authors, composers, sculptors and other artists, except performing artists
999633Original works of authors, composers and other artists except performing artists, painters and sculptors
Group 99964Museum and preservation services
999641Museum and preservation services of historical sites and buildings
999642Botanical, zoological and nature reserve services
Group 99965Sports and recreational sports services
999651Sports and recreational sports event promotion and organization services
999652Sports and recreational sports facility operation services
999659Other sports and recreational sports services n.e.c.
Group 99966Services of athletes and related support services
999661Services of athletes
999662Support services related to sports and recreation
Group 99969Other amusement and recreational services
999691Amusement park and similar attraction services
999692Gambling and betting services including similar online services
999693Coin-operated amusement machine services
999694Lottery services
999699Other recreation and amusement services n.e.c.
Heading No.9997Other services
Group 99971Washing, cleaning and dyeing services
999711Coin-operated laundry services
999712Dry-cleaning services (including fur product cleaning services)
999713Other textile cleaning services
999714Pressing services
999715Dyeing and colouring services
999719Other washing, cleaning and dyeing services n.e.c
Group 99972Beauty and physical well-being services
999721Hairdressing and barbers services
999722Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services
999723Physical well-being services including health club & fitness centre
999729Other beauty treatment services n.e.c.
Group 99973Funeral, cremation and undertaking services
999731Cemeteries and cremation services
999732Undertaking services
Group 99979Other miscellaneous services
999791Services involving commercial use or exploitation of any event
999792Agreeing to do an act
999793Agreeing to refrain from doing an act
999794Agreeing to tolerate an act
999795Conduct of religious ceremonies/rituals by persons
999799Other services n.e.c.
Heading No. 9998Domestic services
Group 99980Domestic services
999800Domestic services both part time & full time
Heading No. 9999Services provided by extraterritorial organizations and bodies.
Group 99990Services provided by extraterritorial organizations and bodies.
999900Services provided by extraterritorial organizations and bodies


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