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Prakhar Softech Services Ltd.

Explanatory Notes

Annexure: Scheme of Classification of Services

S.No.

Chapter, Section, Heading or Group

Service Code (Tariff)

Service Description

Commonly known as

(1)

(2)

(3)

(4)

 

1

Chapter 99

 

All Services

 

2

Section 5

 

Construction Services

 

3

Heading 9954

 

Construction services

 

4

Group 99541

 

Construction services of buildings

 

5

 

995411

Construction services of single dwelling or multi dwelling or multi- storied residential buildings

 

6

 

995412

Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like

 

7

 

995413

Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings

 

8

 

995414

Construction 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

 

9

 

995415

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings

 

10

 

995416

Construction services of other buildings nowhere else classified

 

11

 

995419

Services involving repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above

 

12

Group 99542

 

General construction services of civil engineering works

 

13

 

995421

General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels

 

14

 

995422

General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

 

15

 

995423

General 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

 

16

 

995424

General construction services of local water and sewage pipelines, electricity and communication cables and related works

 

17

 

995425

General construction services of mines and industrial plants

 

18

 

995426

General Construction services of Power Plants and its related infrastructure

 

19

 

995427

General construction services of outdoor sport and recreation facilities

 

20

 

995428

General construction services of other civil engineering works nowhere else classified

 

21

 

995429

Services involving repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above

 

22

Group 99543

 

Site preparation services

 

23

 

995431

Demolition services

 

24

 

995432

Site 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

 

25

 

995433

Excavating and earthmoving services

 

26

 

995434

Water well drilling services and septic system installation services

 

27

 

995435

Other site preparation services nowhere else classified

 

28

 

995439

Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

 

29

Group 99544

 

Assembly and erection of prefabricated constructions

 

30

 

995441

Installation, assembly and erection services of prefabricated buildings

 

31

 

995442

Installation, assembly and erection services of other prefabricated structures and constructions

 

32

 

995443

Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)

 

33

 

995444

Other assembly and erection services nowhere else classified

 

34

 

995449

Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

 

35

Group 99545

 

Special trade construction services

 

36

 

995451

Pile driving and foundation services

 

37

 

995452

Building framing and roof framing services

 

38

 

995453

Roofing and waterproofing services

 

39

 

995454

Concrete services

 

40

 

995455

Structural steel erection services

 

41

 

995456

Masonry services

 

42

 

995457

Scaffolding services

 

43

 

995458

Other special trade construction services nowhere else classified

 

44

 

995459

Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

 

45

Group 99546

 

Installation services

Plumber

46

 

995461

Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services

 

47

 

995462

Water plumbing and drain laying services

 

48

 

995463

Heating, ventilation and air conditioning equipment installation services

 

49

 

995464

Gas fitting installation services

 

50

 

995465

Insulation services

 

51

 

995466

Lift and escalator installation services

 

52

 

995468

Other installation services nowhere else classified

 

53

 

995469

Services involving repair, alterations, additions, replacements, maintenance of the installations covered above

 

54

Group 99547

 

Building completion and finishing services

 

55

 

995471

Glazing services

 

56

 

995472

Plastering services

 

57

 

995473

Painting services

 

58

 

995474

Floor and wall tiling services

 

59

 

995475

Other floor laying, wall covering and wall papering services

 

60

 

995476

Joinery and carpentry services

 

61

 

995477

Fencing and railing services

 

62

 

995478

Other building completion and finishing services nowhere else classified

 

63

 

995479

Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above

 

64

Section 6

 

Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

 

65

Heading 9961

 

Services in wholesale trade

Nilami service

66

Group 99611

 

 

 

67

 

996111

Services provided for a fee or commission or on contract basis on wholesale trade

 

68

Heading 9962

 

Services in retail trade

 

69

Group 99621

 

 

 

70

 

996211

Services provided for a fee or commission or on contract basis on retail trade

 

71

Heading 9963

 

Accommodation, food and beverage services

 

72

Group 99631

 

Accommodation services

 

73

 

996311

Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like

 

74

 

996312

Camp site services

 

75

 

996313

Recreational and vacation camp services

 

76

Group 99632

 

Other accommodation services

 

77

 

996321

Room or unit accommodation services for students in student residences

 

78

 

996322

Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like

 

79

 

996329

Other room or unit accommodation services nowhere else classified

 

80

Group 99633

 

Food, edible preparations, alcoholic and non-alcoholic beverages serving services

 

81

 

996331

Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food

 

82

 

996332

Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food

 

83

 

996333

Services provided in canteen and other similar establishments

 

84

 

996334

Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions

 

85

 

996335

Catering services in trains, flights and the like

 

86

 

996336

Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators

 

87

 

996337

Other contract food services

 

88

 

996339

Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified

 

89

Heading 9964

 

Passenger transport services

 

90

Group 99641

 

Local transport and sightseeing transportation services of passengers

 

91

 

996411

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

 

92

 

996412

Taxi services including radio taxi and other similar services

 

93

 

996413

Non-scheduled local bus and coach charter services

 

94

 

996414

Other land transportation services of passengers

 

95

 

996415

Local water transport services of passengers by ferries, cruises and the like

 

96

 

996416

Sightseeing transportation services by rail, land, water and air

 

97

 

996419

Other local transportation services of passengers nowhere else classified

 

98

Group 99642

 

Long-distance transport services of passengers

 

99

 

996421

Long-distance transport services of passengers through rail network by railways, metro and the like

 

100

 

996422

Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like

 

101

 

996423

Taxi services including radio taxi and other similar services

 

102

 

996424

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like

 

103

 

996425

Domestic/ international scheduled air transport services of passengers

 

104

 

996426

Domestic/international non-scheduled air transport services of passengers

 

105

 

996427

Space transport services of passengers

 

106

 

996429

Other long-distance transportation services of passengers nowhere else classified

 

107

Heading 9965

 

Goods Transport Services

 

108

Group 99651

 

Land transport services of Goods

 

109

 

996511

Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles

 

110

 

996512

Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like

 

111

 

996513

Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline

 

112

 

996519

Other land transport services of goods nowhere else classified

 

113

Group 99652

 

Water transport services of goods

 

114

 

996521

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like

 

115

 

996522

Inland water transport services of goods by refrigerator vessels, tankers and other vessels

 

116

Group 99653

 

Air and space transport services of goods

 

117

 

996531

Air transport services of letters and parcels and other goods

 

118

 

996532

Space transport services of freight

 

1[118a

Group 99654

 

Multimodal Transport of goods from a place in India to another place in India

 

118b

 

996541

Multimodal Transport of goods from a place in India to another place in India]

 

119

Heading 9966

 

Rental services of transport vehicles 2[with] operators

 

120

Group 99660

 

Rental services of transport vehicles 2[with] operators

 

121

 

996601

Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, 2[with] operator

 

122

 

996602

Rental services of water vessels including passenger vessels, freight vessels and the like 2[with] operator

 

123

 

996603

Rental services of aircraft including passenger aircrafts, freight aircrafts and the like 2[with] operator

 

124

 

996609

Rental services of other transport vehicles nowhere else classified 2[with] operator

 

125

Heading 9967

 

Supporting services in transport

 

126

Group 99671

 

Cargo handling services

 

127

 

996711

Container handling services

 

128

 

996712

Customs house agent services

 

129

 

996713

Clearing and forwarding services

 

130

 

996719

Other cargo and baggage handling services

 

131

Group 99672

 

Storage and warehousing services

 

132

 

996721

Refrigerated storage services

 

133

 

996722

Bulk liquid or gas storage services

 

134

 

996729

Other storage and warehousing services

 

135

Group 99673

 

Supporting services for railway transport

 

136

 

996731

Railway pushing or towing services

 

137

 

996739

Other supporting services for railway transport nowhere else classified

 

138

Group 99674

 

Supporting services for road transport

 

139

 

996741

Bus station services

 

140

 

996742

Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services

 

141

 

996743

Parking lot services

 

142

 

996744

Towing services for commercial and private vehicles

 

143

 

996749

Other supporting services for road transport nowhere else classified

 

144

Group 99675

 

Supporting services for water transport (coastal, transoceanic and inland waterways)

 

145

 

996751

Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like

 

146

 

996752

Pilotage and berthing services

 

147

 

996753

Vessel salvage and refloating services

 

148

 

996759

Other supporting services for water transport nowhere else classified

 

149

Group 99676

 

Supporting services for air or space transport

 

150

 

996761

Airport operation services (excluding cargo handling)

 

151

 

996762

Air traffic control services

 

152

 

996763

Other supporting services for air transport

 

153

 

996764

Supporting services for space transport

 

154

Group 99679

 

Other supporting transport services

 

155

 

996791

Goods transport agency services for road transport

 

156

 

996792

Goods transport agency services for other modes of transport

 

157

 

996793

Other goods transport services

 

158

 

996799

Other supporting transport services nowhere else classified

 

159

Heading 9968

 

Postal and courier services

 

160

Group 99681

 

Postal and courier services

 

161

 

996811

Postal services including post office counter services, mail box rental services

 

162

 

996812

Courier services

 

163

 

996813

Local delivery services

 

164

 

996819

Other Delivery Services nowhere else classified

 

165

Heading 9969

 

Electricity, gas, water and other distribution services

 

166

Group 99691

 

Electricity and gas distribution services

 

167

 

996911

Electricity transmission services

 

168

 

996912

Electricity distribution services

 

169

 

996913

Gas distribution services

 

170

Group 99692

 

Water distribution and other services

 

171

 

996921

Water distribution services

 

172

 

996922

Services involving distribution of steam, hot water and air conditioning supply and the like

 

173

 

996929

Other similar services

 

174

Section 7

 

Financial and related services; real estate services; and rental and leasing services

 

175

Heading 9971

 

Financial and related services

 

176

Group 99711

 

Financial services (except investment banking, insurance services and pension services)

 

177

 

997111

Central banking services

 

178

 

997112

Deposit services

 

179

 

997113

Credit-granting services including stand-by commitment, guarantees and securities

 

180

 

997114

Financial leasing services

 

181

 

997119

Other financial services (except investment banking, insurance services and pension services)

 

182

Group 99712

 

Investment banking services

 

183

 

997120

Investment banking services

 

184

Group 99713

 

Insurance and pension services (excluding reinsurance services)

 

185

 

997131

pension services

 

186

 

997132

Life insurance services (excluding reinsurance services)

 

187

 

997133

Accident and health insurance services

 

188

 

997134

Motor vehicle insurance services

 

189

 

997135

Marine, aviation, and other transport insurance services

 

190

 

997136

Freight insurance services and travel insurance services

 

191

 

997137

Other property insurance services

 

192

 

997139

Other non-life insurance services (excluding reinsurance services)

 

193

Group 99714

 

Reinsurance services

 

194

 

997141

Life reinsurance services

 

195

 

997142

Accident and health reinsurance services

 

196

 

997143

Motor vehicle reinsurance services

 

197

 

997144

Marine, aviation and other transport reinsurance services

 

198

 

997145

Freight reinsurance services

 

199

 

997146

Other property reinsurance services

 

200

 

997149

Other non-life reinsurance services

 

201

Group 99715

 

Services auxiliary to financial services (other than to insurance and pensions)

 

202

 

997151

Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services

 

203

 

997152

Brokerage and related securities and commodities services including commodity exchange services

 

204

 

997153

Portfolio management services except pension funds

 

205

 

997154

Trust and custody services

 

206

 

997155

Services related to the administration of financial markets

 

207

 

997156

Financial consultancy services

 

208

 

997157

Foreign exchange services

 

209

 

997158

Financial transactions processing and clearing house services

 

210

 

997159

Other services auxiliary to financial services

 

211

Group 99716

 

Services auxiliary to insurance and pensions

 

212

 

997161

Services auxiliary to insurance and pensions

 

213

 

997162

Insurance claims adjustment services

 

214

 

997163

Actuarial services

 

215

 

997164

Pension fund management services

 

216

 

997169

Other services auxiliary to insurance and pensions

 

217

Group 99717

 

Services of holding financial assets

 

218

 

997171

Services of holding equity of subsidiary companies

 

219

 

997172

Services of holding securities and other assets of trusts and funds and similar financial entities

 

220

Heading 9972

 

Real estate services

 

221

Group 99721

 

Real estate services involving owned or leased property

 

222

 

997211

Rental or leasing services involving own or leased residential property

 

223

 

997212

Rental or leasing services involving own or leased non-residential property

 

224

 

997213

Trade services of buildings

 

225

 

997214

Trade services of time-share properties

 

226

 

997215

Trade services of vacant and subdivided land

 

227

Group 99722

 

Real estate services on a fee or commission basis or on contract basis

 

228

 

997221

Property management services on a fee or commission basis or on contract basis

 

229

 

997222

Building sales on a fee or commission basis or on contract basis

 

230

 

997223

Land sales on a fee or commission basis or on contract basis

 

231

 

997224

Real estate appraisal services on a fee or commission basis or on contract basis

 

232

Heading 9973

 

Leasing or rental services 2[without] operator

 

233

Group 99731

 

Leasing or rental services concerning machinery and equipment 2[without] operator

 

234

 

997311

Leasing or rental services concerning transport equipments including containers, 2[without] operator

 

235

 

997312

Leasing or rental services concerning agricultural machinery and equipment 2[without] operator

 

236

 

997313

Leasing or rental services concerning construction machinery and equipment 2[without] operator

 

237

 

997314

Leasing or rental services concerning office machinery and equipment (except computers) 2[without] operator

 

238

 

997315

Leasing or rental services concerning computers 2[without] operators

 

239

 

997316

Leasing or rental services concerning telecommunications equipment 2[without] operator

 

240

 

997319

Leasing or rental services concerning other machinery and equipments 2[without] operator

 

241

Group 99732

 

Leasing or rental services concerning other goods

Tent House

242

 

997321

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment)

 

243

 

997322

Leasing or rental services concerning video tapes and disks (home entertainment equipment)

 

244

 

997323

Leasing or rental services concerning furniture and other household appliances

 

245

 

997324

Leasing or rental services concerning pleasure and leisure equipment

 

246

 

997325

Leasing or rental services concerning household linen

 

247

 

997326

Leasing or rental services concerning textiles, clothing and footwear

 

248

 

997327

Leasing or rental services concerning do-it-yourself machinery and equipment

 

249

 

997329

Leasing or rental services concerning other goods

 

250

Group 99733

 

Licensing services for the right to use intellectual property and similar products

 

251

 

997331

Licensing services for the right to use computer software and databases

 

252

 

997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like

 

253

 

997333

Licensing services for the right to reproduce original art works

 

254

 

997334

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals

 

255

 

997335

Licensing services for the right to use research and development products

 

256

 

997336

Licensing services for the right to use trademarks and franchises

 

257

 

997337

Licensing services for the right to use minerals including its exploration and evaluation

 

258

 

997338

Licensing services for right to use other natural resources including telecommunication spectrum

 

259

 

997339

Licensing services for the right to use other intellectual property products and other resources nowhere else classified

 

260

Section 8

 

Business and Production Services

 

261

Heading 9981

 

Research and development services

 

262

Group 99811

 

Research and experimental development services in natural sciences and engineering

 

263

 

998111

Research and experimental development services in natural sciences

 

264

 

998112

Research and experimental development services in engineering and technology

 

265

 

998113

Research and experimental development services in medical sciences and pharmacy

 

266

 

998114

Research and experimental development services in agricultural sciences

 

267

Group 99812

 

Research and experimental development services in social sciences and humanities

 

268

 

998121

Research and experimental development services in social sciences

 

269

 

998122

Research and experimental development services in humanities

 

270

Group 99813

 

Interdisciplinary research services

 

271

 

998130

Interdisciplinary research and experimental development services

 

272

Group 99814

 

Research and development originals

 

273

 

998141

Research and development originals in pharmaceuticals

 

274

 

998142

Research and development originals in agriculture

 

275

 

998143

Research and development originals in biotechnology

 

276

 

998144

Research and development originals in computer related sciences

 

277

 

998145

Research and development originals in other fields nowhere else classified

 

278

Heading 9982

 

Legal and accounting services

 

279

Group 99821

 

Legal services

 

280

 

998211

Legal advisory and representation services concerning criminal law

 

281

 

998212

Legal advisory and representation services concerning other fields of law

 

282

 

998213

Legal documentation and certification services concerning patents, copyrights and other intellectual property rights

 

283

 

998214

Legal documentation and certification services concerning other documents

 

284

 

998215

Arbitration and conciliation services

 

285

 

998216

Other legal services nowhere else classified

 

286

Group 99822

 

Accounting, auditing and book-keeping services

 

287

 

998221

Financial auditing services

Chartered Accountant

288

 

998222

Accounting and book-keeping services

Chartered Accountant

289

 

998223

Payroll services

 

290

 

998224

Other similar services nowhere else classified

 

291

Group 99823

 

Tax consultancy and preparation services

 

292

 

998231

Corporate tax consulting and preparation services

Chartered Accountant

293

 

998232

Individual tax preparation and planning services

Chartered Accountant

294

Group 99824

 

Insolvency and receivership services

 

295

 

998240

Insolvency and receivership services

 

296

Heading 9983

 

Other professional, technical and business services

 

297

Group 99831

 

Management consulting and management services; information technology services

 

298

 

998311

Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management

 

299

 

998312

Business consulting services including public relations services

 

300

 

998313

Information technology consulting and support services

 

301

 

998314

Information technology design and development services

 

302

 

998315

Hosting and information technology infrastructure provisioning services

 

303

 

998316

Information technology infrastructure and network management services

 

304

 

998319

Other information technology services nowhere else classified

 

305

Group 99832

 

Architectural services, urban and land planning and landscape architectural services

 

306

 

998321

Architectural advisory services

 

307

 

998322

Architectural services for residential building projects

 

308

 

998323

Architectural services for non-residential building projects

 

309

 

998324

Historical restoration architectural services

 

310

 

998325

Urban planning services

 

311

 

998326

Rural land planning services

 

312

 

998327

Project site master planning services

 

313

 

998328

Landscape architectural services and advisory services

 

314

Group 99833

 

Engineering services

 

315

 

998331

Engineering advisory services

 

316

 

998332

Engineering services for building projects

 

317

 

998333

Engineering services for industrial and manufacturing projects

 

318

 

998334

Engineering services for transportation projects

 

319

 

998335

Engineering services for power projects

 

320

 

998336

Engineering services for telecommunications and broadcasting projects

 

321

 

998337

Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects

 

322

 

998338

Engineering services for other projects nowhere else classified

 

323

 

998339

Project management services for construction projects

 

324

Group 99834

 

Scientific and other technical services

 

325

 

998341

Geological and geophysical consulting services

 

326

 

998342

Subsurface surveying services

 

327

 

998343

Mineral exploration and evaluation

 

328

 

998344

Surface surveying and map-making services

 

329

 

998345

Weather forecasting and meteorological services

 

330

 

998346

Technical testing and analysis services

 

331

 

998347

Certification of ships, aircraft, dams, and the like

 

332

 

998348

Certification and authentication of works of art

 

333

 

998349

Other technical and scientific services nowhere else classified

 

334

Group 99835

 

Veterinary services

 

335

 

998351

Veterinary services for pet animals

 

336

 

998352

Veterinary services for livestock

 

337

 

998359

Other veterinary services nowhere else classified

 

338

Group 99836

 

Advertising services and provision of advertising space or time

 

339

 

998361

Advertising Services

 

340

 

998362

Purchase or sale of advertising space or time, on commission

 

341

 

998363

Sale of advertising space in print media (except on commission)

 

342

 

998364

Sale of television and radio advertising time

 

343

 

998365

Sale of internet advertising space

 

344

 

998366

Sale of other advertising space or time (except on commission)

 

345

Group 99837

 

Market research and public opinion polling services

 

346

 

998371

Market research services

 

347

 

998372

Public opinion polling services

 

348

Group 99838

 

Photography and videography and their processing services

 

349

 

998381

Portrait photography services

 

350

 

998382

Advertising and related photography services

 

351

 

998383

Event photography and event videography services

 

352

 

998384

Specialty photography services

 

353

 

998385

Restoration and retouching services of photography

 

354

 

998386

Photographic and videographic processing services

 

355

 

998387

Other photography and videography and their processing services nowhere else classified

 

356

Group 99839

 

Other professional, technical and business services

 

357

 

998391

Specialty design services including interior design, fashion design, industrial design and other specialty design services

 

358

 

998392 Design originals

 

 

359

 

998393

Scientific and technical consulting services

 

360

 

998394

Original compilations of facts or information

 

361

 

998395

Translation and interpretation services

 

362

 

998396

Trademarks and franchises

 

363

 

998397

Sponsorship services and brand promotion services

 

364

 

998399

Other professional, technical and business services nowhere else classified

Chartered accountant, company secretary, lawyer

365

Heading 9984

 

Telecommunications, broadcasting and information supply services

Cable operator, TV cable operator

366

Group 99841

 

Telephony and other telecommunications services

 

367

 

998411

Carrier services

 

368

 

998412

Fixed telephony services

 

369

 

998413

Mobile telecommunications services

Recharge coupon service

370

 

998414

Private network services

 

371

 

998415

Data transmission services

 

372

 

998419

Other telecommunications services including fax services, telex services nowhere else classified

 

373

Group 99842

 

Internet telecommunications services

 

374

 

998421

Internet backbone services

 

375

 

998422

Internet access services in wired and wireless mode

 

376

 

998423

Fax, telephony over the internet

 

377

 

998424

Audio conferencing and video conferencing over the internet

 

378

 

998429

Other internet telecommunications services nowhere else classified

 

379

Group 99843

 

On-line content services

 

380

 

998431

On-line text based information such as online books, newspapers, periodicals, directories and the like

 

381

 

998432

On-line audio content

 

382

 

998433

On-line video content

 

383

 

998434

Software downloads

 

384

 

998439

Other on-line contents nowhere else classified

 

385

Group 99844

 

News agency services

 

386

 

998441

News agency services to newspapers and periodicals

 

387

 

998442

Services of independent journalists and press photographers

 

388

 

998443

News agency services to audio-visual media

 

389

Group 99845

 

Library and archive services

 

390

 

998451

Library services

 

391

 

998452

Operation services of public archives including digital archives

 

392

 

998453

Operation services of historical archives including digital archives

 

393

Group 99846

 

Broadcasting, programming and programme distribution services

 

394

 

998461

Radio broadcast originals

 

395

 

998462

Television broadcast originals

 

396

 

998463

Radio channel programmes

 

397

 

998464

Television channel programmes

 

398

 

998465

Broadcasting services

 

399

 

998466

Home programme distribution services

 

400

Heading 9985

 

Support services

 

401

Group 99851

 

Employment services including personnel search, referral service and labour supply service

Manpower services, Man power services

402

 

998511

Executive or retained personnel search services

 

403

 

998512

Permanent placement services, other than executive search services

 

404

 

998513

Contract staffing services

 

405

 

998514

Temporary staffing services

 

406

 

998515

Long-term staffing (pay rolling) services

 

407

 

998516

Temporary staffing-to-permanent placement services

 

408

 

998517

Co-employment staffing services

 

409

 

998519

Other employment and labour supply services nowhere else classified

 

410

Group 99852

 

Investigation and security services

 

411

 

998521

Investigation services

 

412

 

998522

Security consulting services

 

413

 

998523

Security systems services

 

414

 

998524

Armoured car services

 

415

 

998525

Guard services

 

416

 

998526

Training of guard dogs

 

417

 

998527

Polygraph services

 

418

 

998528

Fingerprinting services

 

419

 

998529

Other security services nowhere else classified

 

420

Group 99853

 

Cleaning services

 

421

 

998531

Disinfecting and exterminating services

Pest Control

422

 

998532

Window cleaning services

 

423

 

998533

General cleaning services

 

424

 

998534

Specialised cleaning services for reservoirs and tanks

 

425

 

998535

Sterilisation of objects or premises (operating rooms)

 

426

 

998536

Furnace and chimney cleaning services

 

427

 

998537

Exterior cleaning of buildings of all types

 

428

 

998538

Cleaning of transportation equipment

 

429

 

998539

Other cleaning services nowhere else classified

 

430

Group 99854

 

Packaging services

 

431

 

998540

Packaging services of goods for others

 

432

 

998541

Parcel packing and gift wrapping

Gift wrapping service

433

 

998542

Coin and currency packing services

 

434

 

998549

Other packaging services nowhere else classified

 

435

Group 99855

 

Travel arrangement, tour operator and related services

 

436

 

998551

Reservation services for transportation

 

437

 

998552

Reservation services for accommodation, cruises and package tours

 

438

 

998553

Reservation services for convention centres, congress centres and exhibition halls

 

439

 

998554

Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services

 

440

 

998555

Tour operator services

 

441

 

998556

Tourist guide services

 

442

 

998557

Tourism promotion and visitor information services

 

443

 

998559

Other travel arrangement and related services nowhere else classified

 

444

Group 99859

 

Other support services

 

445

 

998591

Credit reporting and rating services

 

446

 

998592

Collection agency services

 

447

 

998593

Telephone-based support services

Call center services

448

 

998594

Combined office administrative services

 

449

 

998595

Specialised office support services such as duplicating services, mailing services, document preparation and the like

 

450

 

998596

Events, exhibitions, conventions and trade shows organisation and assistance services

 

451

 

998597

Landscape care and maintenance services

 

452

 

998598

Other information services nowhere else classified

 

453

 

998599

Other support services nowhere else classified

 

454

Heading 9986

 

Support services to agriculture, hunting, forestry, fishing, mining and utilities

 

455

Group 99861

 

Support services to agriculture, hunting, forestry and fishing

 

456

 

998611

Support services to crop production

 

457

 

998612

Animal husbandry services

 

458

 

998613

Support services to hunting

 

459

 

998614

Support services to forestry and logging

 

460

 

998615

Support services to fishing

 

461

 

998619

Other support services to agriculture, hunting, forestry and fishing

 

462

Group 99862

 

Support services to mining

 

463

 

998621

Support services to oil and gas extraction

 

464

 

998622

Support services to other mining nowhere else classified

 

465

Group 99863

 

Support services to electricity, gas and water distribution

 

466

 

998631

Support services to electricity transmission and distribution

 

467

 

998632

Support services to gas distribution

 

468

 

998633

Support services to water distribution

 

469

 

998634

Support services to distribution services of steam, hot water and air-conditioning supply

 

470

Heading 9987

 

Maintenance, repair and installation (except construction) services

 

471

Group 99871

 

Maintenance and repair services of fabricated metal products, machinery and equipment

 

472

 

998711

Maintenance and repair services of fabricated metal products, except machinery and equipment

 

473

 

998712

Maintenance and repair services of office and accounting machinery

 

474

 

998713

Maintenance and repair services of computers and peripheral equipment

 

475

 

998714

Maintenance and repair services of transport machinery and equipment

 

476

 

998715

Maintenance and repair services of electrical household appliances

 

477

 

998716

Maintenance and repair services of telecommunication equipments and apparatus

 

478

 

998717

Maintenance and repair services of commercial and industrial machinery

 

479

 

998718

Maintenance and repair services of elevators and escalators

 

480

 

998719

Maintenance and repair services of other machinery and equipments

 

481

Group 99872

 

Repair services of other goods

 

482

 

998721

Repair services of footwear and leather goods

 

483

 

998722

Repair services of watches, clocks and jewellery

 

484

 

998723

Repair services of garments and household textiles

 

485

 

998724

Repair services of furniture

 

486

 

998725

Repair services of bicycles

 

487

 

998726

Maintenance and repair services of musical instruments

 

488

 

998727

Repair services for photographic equipment and cameras

 

489

 

998729

Maintenance and repair services of other goods nowhere else classified

 

490

Group 99873

 

Installation services (other than construction)

Electrician

491

 

998731

Installation services of fabricated metal products, except machinery and equipment

 

492

 

998732

Installation services of industrial, manufacturing and service industry machinery and equipment

 

493

 

998733

Installation services of office and accounting machinery and computers

 

494

 

998734

Installation services of radio, television and communications equipment and apparatus

 

495

 

998735

Installation services of professional medical machinery and equipment, and precision and optical instruments

 

496

 

998736

Installation services of electrical machinery and apparatus nowhere else classified

 

497

 

998739

Installation services of other goods nowhere else classified

 

498

Heading 9988

 

Manufacturing services on physical inputs (goods) owned by others

 

499

Group 99881

 

Food, beverage and tobacco manufacturing services

 

500

 

998811

Meat processing services

 

501

 

998812

Fish processing services

 

502

 

998813

Fruit and vegetables processing services

 

503

 

998814

Vegetable and animal oil and fat manufacturing services

 

504

 

998815

Dairy product manufacturing services

 

505

 

998816

Other food product manufacturing services

 

506

 

998817

Prepared animal feeds manufacturing services

 

507

 

998818

Beverage manufacturing services

 

508

 

998819

Tobacco manufacturing services nowhere else classified

 

509

Group 99882

 

Textile, wearing apparel and leather manufacturing services

 

510

 

998821

Textile manufacturing services

 

511

 

998822

Wearing apparel manufacturing services

 

512

 

998823

Leather and leather product manufacturing services

 

513

Group 99883

 

Wood and paper manufacturing services

 

514

 

998831

Wood and wood product manufacturing services

 

515

 

998832

Paper and paper product manufacturing services

 

516

Group 99884

 

Petroleum, chemical and pharmaceutical product manufacturing services

 

517

 

998841

Coke and refined petroleum product manufacturing services

 

518

 

998842

Chemical product manufacturing services

 

519

 

998843

Pharmaceutical product manufacturing services

 

520

Group 99885

 

Rubber, plastic and other non-metallic mineral product manufacturing service

 

521

 

998851

Rubber and plastic product manufacturing services

 

522

 

998852

Plastic product manufacturing services

 

523

 

998853

Other non-metallic mineral product manufacturing services

 

524

Group 99886

 

Basic metal manufacturing services

 

525

 

998860

Basic metal manufacturing services

 

526

Group 99887

 

Fabricated metal product, machinery and equipment manufacturing services

 

527

 

998871

Structural metal product, tank, reservoir and steam generator manufacturing services

 

528

 

998872

Weapon and ammunition manufacturing services

 

529

 

998873

Other fabricated metal product manufacturing and metal treatment services

 

530

 

998874

Computer, electronic and optical product manufacturing services

 

531

 

998875

Electrical equipment manufacturing services

 

532

 

998876

General-purpose machinery manufacturing services nowhere else classified

 

533

 

998877

Special-purpose machinery manufacturing services

 

534

Group 99888

 

Transport equipment manufacturing services

 

535

 

998881

Motor vehicle and trailer manufacturing services

 

536

 

998882

Other transport equipment manufacturing services

 

537

Group 99889

 

Other manufacturing services

 

538

 

998891

Furniture manufacturing services

 

539

 

998892

Jewellery manufacturing services

 

540

 

998893

Imitation jewellery manufacturing services

 

541

 

998894

Musical instrument manufacturing services

 

542

 

998895

Sports goods manufacturing services

 

543

 

998896

Game and toy manufacturing services

 

544

 

998897

Medical and dental instrument and supply manufacturing services

 

545

 

998898

Other manufacturing services nowhere else classified

 

546

Heading 9989

 

Other manufacturing services; publishing, printing and reproduction services; materials recovery services

 

547

Group 99891

 

Publishing, printing and reproduction services

 

548

 

998911

Publishing, on a fee or contract basis

 

549

 

998912

Printing and reproduction services of recorded media, on a fee or contract basis

Printing Material

550

Group 99892

 

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

 

551

 

998920

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

 

552

Group 99893

 

Casting, forging, stamping and similar metal manufacturing services

 

553

 

998931

Iron and steel casting services

 

554

 

998932

Non-ferrous metal casting services

 

555

 

998933

Metal forging, pressing, stamping, roll forming and powder metallurgy services

 

556

Group 99894

 

Materials recovery (recycling) services, on a fee or contract basis

 

557

 

998941

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

 

558

 

998942

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

 

559

Section 9

 

Community, social and personal services and other miscellaneous services

 

560

Heading 9991

 

Public administration and other services provided to the community as a whole; compulsory social security services

 

561

Group 99911

 

Administrative services of the government

 

562

 

999111

Overall Government public services

 

563

 

999112

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service

 

564

 

999113

Public administrative services related to the more efficient operation of business

 

565

 

999119

Other administrative services of the government nowhere else classified

 

566

Group 99912

 

Public administrative services provided to the community as a whole

 

567

 

999121

Public administrative services related to External Affairs, Diplomatic and Consular services abroad

 

568

 

999122

Services related to foreign economic aid

 

569

 

999123

Services related to foreign military aid

 

570

 

999124

Military defence services

 

571

 

999125

Civil defence services

 

572

 

999126

Police and fire protection services

 

573

 

999127

Public administrative services related to law courts

 

574

 

999128

Administrative services related to the detention or rehabilitation of criminals

 

575

 

999129

Public administrative services related to other public order and safety affairs nowhere else classified

 

576

Group 99913

 

Administrative services related to compulsory social security schemes

 

577

 

999131

Administrative services related to sickness, maternity or temporary disablement benefit schemes

 

578

 

999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

 

579

 

999133

Administrative services related to unemployment compensation benefit schemes

 

580

 

999134

Administrative services related to family and child allowance programmes

 

581

Heading 9992

 

Education services

 

582

Group 99921

 

Pre-primary education services

 

583

 

999210

Pre-primary education services

 

584

Group 99922

 

Primary education services

 

585

 

999220

Primary education services

 

586

Group 99923

 

Secondary Education Services

 

587

 

999231

Secondary education services, general

 

588

 

999232

Secondary education services, technical and vocational

 

589

Group 99924

 

Higher education services

 

590

 

999241

Higher education services, general

 

591

 

999242

Higher education services, technical

 

592

 

999243

Higher education services, vocational

 

593

 

999249

Other higher education services

 

594

Group 99925

 

Specialised education services

 

595

 

999259

Specialised education services

 

596

Group 99929

 

Other education and training services and educational support services

 

597

 

999291

Cultural education services

 

598

 

999292

Sports and recreation education services

 

599

 

999293

Commercial training and coaching services

 

600

 

999294

Other education and training services nowhere else classified

 

601

 

999295

Services involving conduct of examination for admission to educational institutions

 

602

 

999299

Other educational support services

 

603

Heading 9993

 

Human health and social care services

 

604

Group 99931

 

Human health services

 

605

 

999311

Inpatient services

 

606

 

999312

Medical and dental services

 

607

 

999313

Childbirth and related services

 

608

 

999314

Nursing and physiotherapeutic services

Physiotherapy

609 '

 

999315

Ambulance services

 

610

 

999316

Medical laboratory and diagnostic-imaging services

 

611

 

999317

Blood, sperm and organ bank services

 

612

 

999319

Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like

 

613

Group 99932

 

Residential care services for the elderly and disabled

 

614

 

999321

Residential health-care services other than by hospitals

 

615

 

999322

Residential care services for the elderly and persons with disabilities

 

616

Group 99933

 

Other social services with accommodation

 

617

 

999331

Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse

 

618

 

999332

Other social services with accommodation for children

 

619

 

999333

Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse

 

620

 

999334

Other social services with accommodation for adults

 

621

Group 99934

 

Social services without accommodation for the elderly and disabled

 

622

 

999341

Vocational rehabilitation services

 

623

 

999349

Other social services without accommodation for the elderly and disabled nowhere else classified

 

624

Group 99935

 

Other social services without accommodation

 

625

 

999351

Child day-care services

 

626

 

999352

Guidance and counselling services nowhere else classified related to children

 

627

 

999353

Welfare services without accommodation

 

628

 

999359

Other social services without accommodation nowhere else classified

 

629

Heading 9994

 

Sewage and waste collection, treatment and disposal and other environmental protection services

 

630

Group 99941

 

Sewerage, sewage treatment and septic tank cleaning services

 

631

 

999411

Sewerage and sewage treatment services

 

632

 

999412

Septic tank emptying and cleaning services

 

633

Group 99942

 

Waste collection services

 

634

 

999421

Collection services of hazardous waste

 

635

 

999422

Collection services of non-hazardous recyclable materials

 

636

 

999423

General waste collection services, residential

 

637

 

999424

General waste collection services, other nowhere else classified

 

638

Group 99943

 

Waste treatment and disposal services

 

639

 

999431

Waste preparation, consolidation and storage services

 

640

 

999432

Hazardous waste treatment and disposal services

 

641

 

999433

Non-hazardous waste treatment and disposal services

 

642

Group 99944

 

Remediation services

 

643

 

999441

Site remediation and clean-up services

 

644

 

999442

Containment, control and monitoring services and other site remediation services

 

645

 

999443

Building remediation services

 

646

 

999449

Other remediation services nowhere else classified

 

647

Group 99945

 

Sanitation and similar services

 

648

 

999451

Sweeping and snow removal services

 

649

 

999459

Other sanitation services nowhere else classified

 

650

Group 99949

 

Others

 

651

 

999490

Other environmental protection services nowhere else classified

 

652

Heading 9995

 

Services of membership organisations

 

653

Group 99951

 

Services furnished by business, employers and professional organisations Services

 

654

 

999511

Services furnished by business and employers organisations

 

655

 

999512

Services furnished by professional organisations

 

656

Group 99952

 

Services furnished by trade unions

 

657

 

999520

Services furnished by trade unions

 

658

Group 99959

 

Services furnished by other membership organisations

 

659

 

999591

Religious services

 

660

 

999592

Services furnished by political organisations

 

661

 

999593

Services furnished by human rights organisations

 

662

 

999594

Cultural and recreational associations

 

663

 

999595

Services furnished by environmental advocacy groups

 

664

 

999596

Services provided by youth associations

 

665

 

999597

Other civic and social organisations

 

666

 

999598

Home owners associations

 

667

 

999599

Services provided by other membership organisations nowhere else classified

 

668

Heading 9996

 

Recreational, cultural and sporting services

 

669

Group 99961

 

Audiovisual and related services

 

670

 

999611

Sound recording services

 

671

 

999612

Motion picture, videotape, television and radio programme production services

 

672

 

999613

Audiovisual post-production services

 

673

 

999614

Motion picture, videotape and television programme distribution services

 

674

 

999615

Motion picture projection services

 

675

Group 99962

 

Performing arts and other live entertainment event presentation and promotion services

 

676

 

999621

Performing arts event promotion and organisation services

 

677

 

999622

Performing arts event production and presentation services

 

678

 

999623

Performing arts facility operation services

 

679

 

999629

Other performing arts and live entertainment services nowhere else classified

 

680

Group 99963

 

Services of performing and other artists

 

681

 

999631

Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like

 

682

 

999632

Services of authors, composers, sculptors and other artists, except performing artists

 

683

 

999633

Original works of authors, composers and other artists except performing artists, painters and sculptors

 

684

Group 99964

 

Museum and preservation services

 

685

 

999641

Museum and preservation services of historical sites and buildings

 

686

 

999642

Botanical, zoological and nature reserve services

 

687

Group 99965

 

Sports and recreational sports services

 

688

 

999651

Sports and recreational sports event promotion and organisation services

 

689

 

999652

Sports and recreational sports facility operation services

 

690

 

999659

Other sports and recreational sports services nowhere else classified

 

691

Group 99966

 

Services of athletes and related support services

 

692

 

999661

Services of athletes

 

693

 

999662

Support services related to sports and recreation

 

694

Group 99969

 

Other amusement and recreational services

 

695

 

999691

Amusement park and similar attraction services

 

3[696

 

999692

Gambling and betting services including similar online services

]

697

 

999693

Coin-operated amusement machine services

 

3[698

 

999694

Lottery services

]

699

 

999699

Other recreation and amusement services nowhere else classified

 

700

Heading 9997

 

Other services

 

701

Group 99971

 

Washing, cleaning and dyeing services

 

702

 

999711

Coin-operated laundry services

 

703

 

999712

Dry-cleaning services (including fur product cleaning services)

 

704

 

999713

Other textile cleaning services

 

705

 

999714

Pressing services

 

706

 

999715

Dyeing and colouring services

 

707

 

999719

Other washing, cleaning and dyeing services nowhere else classified

 

708

Group 99972

 

Beauty and physical well-being services

Spa services, Beauty Parlour

709

 

999721

Hairdressing and barbers services

 

710

 

999722

Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services

 

711

 

999723

Physical well-being services including health club and fitness centre

 

712

 

999729

Other beauty treatment services nowhere else classified

 

713

Group 99973

 

Funeral, cremation and undertaking services

 

714

 

999731

Cemeteries and cremation services

 

715

 

999732

Undertaking services

 

716

Group 99979

 

Other miscellaneous services

 

717

 

999791

Services involving commercial use or exploitation of any event

 

718

 

999792

Agreeing to do an act

 

719

 

999793

Agreeing to refrain from doing an act

 

720

 

999794

Agreeing to tolerate an act

 

721

 

999795

Conduct of religious ceremonies or rituals by persons

 

722

 

999799

Other services nowhere else classified

 

723

Heading 9998

 

Domestic services

 

724

Group 99980

 

Domestic services

 

725

 

999800

Domestic services both part time and full time

 

726

Heading 9999

 

Services provided by extraterritorial organisations and bodies

 

727

Group 99990

 

Services provided by extraterritorial organisations and bodies

 

728

 

999900

Services provided by extraterritorial organisations and bodies

 

Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017

Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

 
1.
Sl. No. 118A and 118B inserted by Noti. No. 06/2021-Central Tax (Rate) dated 30.09.2021 w.e.f. 01.10.2021
2.
Subs. by Noti. No. 20/2019-Central Tax (Rate) dated 30.09.2019 w.e.f. 01.10.2019 for "with or without"
3.
Omitted by Noti. No. 12/2023-Central Tax (Rate) dated 19.10.2023 w.e.f. 20.10.2023
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