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        Case ID :

        Classification Scheme for Services under GST

        May 20, 2017

        📋
        Contents
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        PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES

        Heading & Group

        Service Code (Tariff)

        Service Description

        Section 5 : Construction Services

          

        Heading No.9954

         

        Construction services

        Group 99541

         

        Construction services of buildings

         

        995411

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

         

        995412

        Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc

         

        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

         

        995414

        Construction 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.

         

        995415

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

         

        995416

        Construction Services of other buildings n.e.c

         

        995419

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

           

        Group 99542

         

        General construction services of civil engineering works

         

        995421

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

         

        995422

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

         

        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.

         

        995424

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

         

        995425

        General construction services of mines and industrial plants

         

        995426

        General Construction services of Power Plants and its related infrastructure

         

        995427

        General construction services of outdoor sport and recreation facilities

         

        995428

        General construction services of other civil engineering works n.e.c.

         

        995429

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

           

        Group 99543

         

        Site preparation services

         

        995431

        Demolition services

         

        995432

        Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

         

        995433

        Excavating and earthmoving services

         

        995434

        Water well drilling services and septic system installation services

         

        995435

        Other site preparation services n.e.c

         

        995439

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

           

        Group 99544

         

        Assembly and erection of prefabricated constructions

         

        995441

        Installation, assembly and erection services of prefabricated buildings

         

        995442

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

         

        995443

        Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)

         

        995444

        Other assembly and erection services n.e.c.

         

        995449

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

           

        Group 99545

         

        Special trade construction services

         

        995451

        Pile driving and foundation services

         

        995452

        Building framing & Roof Framing services

         

        995453

        Roofing and waterproofing services

         

        995454

        Concrete services

         

        995455

        Structural steel erection services

         

        995456

        Masonry services

         

        995457

        Scaffolding services

         

        995458

        Other special trade construction services n.e.c.

         

        995459

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

           

        Group 99546

         

        Installation services

         

        995461

        Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.

         

        995462

        Water plumbing and drain laying services

         

        995463

        Heating, ventilation and air conditioning equipment installation services

         

        995464

        Gas fitting installation services

         

        995465

        Insulation services

         

        995466

        Lift and escalator installation services

         

        995468

        Other installation services n.e.c.

         

        995469

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

           

        Group 99547

         

        Building completion and finishing services

         

        995471

        Glazing services

         

        995472

        Plastering services

         

        995473

        Painting services

         

        995474

        Floor and wall tiling services

         

        995475

        Other floor laying, wall covering and wall papering services

         

        995476

        Joinery and carpentry services

         

        995477

        Fencing and railing services

         

        995478

        Other building completion and finishing services n.e.c.

         

        995479

        Services 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. 9961

         

        Services in wholesale trade

        Group 99611

          
         

        996111

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

           

        Heading No. 9962

         

        Services in retail trade

        Group 99621

          
         

        996211

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

           

        Heading No. 9963

         

        Accommodation, Food and beverage services

        Group 99631

         

        Accommodation services

         

        996311

        Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc

         

        996312

        Camp site services

         

        996313

        Recreational and vacation camp services

           
           

        Group 99632

         

        Other accommodation services

         

        996321

        Room or unit accommodation services for students in student residences

         

        996322

        Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

         

        996329

        Other room or unit accommodation services n.e.c.

           

        Group 99633

         

        Food, edible preparations, alchoholic & non-alchocholic beverages serving services

         

        996331

        Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

         

        996332

        Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.

         

        996333

        Services provided in Canteen and other similar establishments

         

        996334

        Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

         

        996335

        Catering services in trains, flights etc.

         

        996336

        Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

         

        996337

        Other contract food services

         

        996339

        Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.

           

        Heading No. 9964

         

        Passenger transport services

        Group 99641

         

        Local transport and sightseeing transportation services of passengers

         

        996411

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

         

        996412

        Taxi services including radio taxi & other similar services;

         

        996413

        Non-scheduled local bus and coach charter services

         

        996414

        Other land transportation services of passengers.

         

        996415

        Local water transport services of passengers by ferries, cruises etc

         

        996416

        Sightseeing transportation services by rail, land, water & air

         

        996419

        Other local transportation services of passengers n.e.c.

           

        Group 99642

         

        Long-distance transport services of passengers

         

        996421

        Long-distance transport services of passengers through Rail network by Railways, Metro etc

         

        996422

        Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

         

        996423

        Taxi services including radio taxi & other similar services

         

        996424

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

         

        996425

        Domestic/International Scheduled Air transport services of passengers

         

        996426

        Domestic/international non-scheduled air transport services of Passengers

         

        996427

        Space transport services of passengers

         

        996429

        Other long-distance transportation services of passengers n.e.c.

           

        Heading No. 9965

         

        Goods Transport Services

        Group 99651

         

        Land transport services of Goods

         

        996511

        Road 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.

         

        996512

        Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

         

        996513

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

         

        996519

        Other land transport services of goods n.e.c.

           

        Group 99652

         

        Water transport services of goods

         

        996521

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

         

        996522

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

           

        Group 99653

         

        Air and space transport services of goods

         

        996531

        Air transport services of letters & parcels and other goods

         

        996532

        Space transport services of freight

           

        Heading No. 9966

         

        Rental services of transport vehicles with or without operators

        Group 99660

         

        Rental services of transport vehicles with or without operators

         

        996601

        Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator

         

        996602

        Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

         

        996603

        Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator

         

        996609

        Rental services of other transport vehicles n.e.c. with or without operator

           

        Heading No.9967

         

        Supporting services in transport

        Group 99671

         

        Cargo handling services

         

        996711

        Container handling services

         

        996712

        Customs House Agent services

         

        996713

        Clearing and forwarding services

         

        996719

        Other cargo and baggage handling services

           

        Group 99672

         

        Storage and warehousing services

         

        996721

        Refrigerated storage services

         

        996722

        Bulk liquid or gas storage services

         

        996729

        Other storage and warehousing services

           

        Group 99673

         

        Supporting services for railway transport

         

        996731

        Railway pushing or towing services

         

        996739

        Other supporting services for railway transport n.e.c.

           

        Group 99674

         

        Supporting services for road transport

         

        996741

        Bus station services

         

        996742

        Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.

         

        996743

        Parking lot services

         

        996744

        Towing services for commercial and private vehicles

         

        996749

        Other supporting services for road transport n.e.c.

           

        Group 99675

         

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

         

        996751

        Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc

         

        996752

        Pilotage and berthing services

         

        996753

        Vessel salvage and refloating services

         

        996759

        Other supporting services for water transport n.e.c.

           

        Group 99676

         

        Supporting services for air or space transport

         

        996761

        Airport operation services (excl. cargo handling)

         

        996762

        Air traffic control services

         

        996763

        Other supporting services for air transport

         

        996764

        Supporting services for space transport

           

        Group 99679

         

        Other supporting transport services

         

        996791

        Goods transport agency services for road transport

         

        996792

        Goods transport agency services for other modes of transport

         

        996793

        Other goods transport services

         

        996799

        Other supporting transport services n.e.c

           

        Heading No. 9968

         

        Postal and courier services

        Group 99681

         

        Postal and courier services

         

        996811

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

         

        996812

        Courier services

         

        996813

        Local delivery services

         

        996819

        Other Delivery Services n.e.c

           

        Heading No. 9969

         

        Electricity, gas, water and other distribution services

        Group 99691

         

        Electricity and gas distribution services

         

        996911

        Electricity transmission services

         

        996912

        Electricity distribution services

         

        996913

        Gas distribution services

           

        Group 99692

         

        Water distribution and other services

         

        996921

        Water distribution services

         

        996922

        Services involving distribution of steam, hot water and air conditioning supply etc.

         

        996929

        Other similar services.

           

        Section 7: Financial and related services; real estate services; and rental and leasing services

           

        Heading No. 9971

         

        Financial and related services

        Group 99711

         

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

         

        997111

        Central banking services

         

        997112

        Deposit services

         

        997113

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

         

        997114

        Financial leasing services

         

        997119

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

           

        Group 99712

         

        Investment banking services

         

        997120

        Investment banking services

           

        Group 99713

         

        Insurance and pension services (excluding reinsurance services)

         

        997131

        pension services

         

        997132

        Life insurance services  (excluding reinsurance services)

         

        997133

        Accident and health insurance services

         

        997134

        Motor vehicle insurance services

         

        997135

        Marine, aviation, and other transport insurance services

         

        997136

        Freight insurance services & Travel insurance services

         

        997137

        Other property insurance services

         

        997139

        Other non-life insurance services (excluding reinsurance services)

           

        Group 99714

         

        Reinsurance services

         

        997141

        Life reinsurance services

         

        997142

        Accident and health reinsurance services

         

        997143

        Motor vehicle reinsurance services

         

        997144

        Marine, aviation and other transport reinsurance ser

         

        997145

        services

         

        997146

        Freight reinsurance services

         

        997147

        Other property reinsurance services

         

        997149

        Other non-life reinsurance services

           

        Group 99715

         

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

         

        997151

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

         

        997152

        Brokerage and related securities and commodities services including commodity exchange services

         

        997153

        Portfolio management services except pension funds

         

        997154

        Trust and custody services

         

        997155

        Services related to the administration of financial markets

         

        997156

        Financial consultancy services

         

        997157

        Foreign exchange services

         

        997158

        Financial transactions processing and clearing house services

         

        997159

        Other services auxiliary to financial services

           

        Group 99716

         

        Services auxillary to insurance and pensions

         

        997161

        Insurance brokerage and agency services

         

        997162

        Insurance claims adjustment services

         

        997163

        Actuarial services

         

        997164

        Pension fund management services

         

        997169

        Other services auxiliary to insurance and pensions

           

        Group 99717

         

        Services of holding financial assets

         

        997171

        Services of holding equity of subsidiary companies

         

        997172

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

           

        Heading No.9972

         

        Real estate services

        Group 99721

         

        Real estate services involving owned or leased property

         

        997211

        Rental or leasing services involving own or leased residential property

         

        997212

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

         

        997213

        Trade services of buildings

         

        997214

        Trade services of time-share properties

         

        997215

        Trade services of vacant and subdivided land

           

        Group 99722

         

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

         

        997221

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

         

        997222

        Building sales on a fee/commission basis or contract basis

         

        997223

        Land sales on a fee/commission basis or contract basis

         

        997224

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

           

        Heading no.9973

         

        Leasing or rental services with or without operator

        Group 99731

         

        Leasing or rental services concerning machinery and equipment with or without operator

         

        997311

        Leasing or rental services concerning transport equipments including containers, with or without operator

         

        997312

        Leasing or rental services concerning agricultural machinery and equipment with or without operator

         

        997313

        Leasing or rental services concerning construction machinery and equipment with or without operator

         

        997314

        Leasing or rental services concerning office machinery and equipment (except computers) with or without operator

         

        997315

        Leasing or rental services concerning computers with or without operators

         

        997316

        Leasing or rental services concerning telecommunications equipment with or without operator

         

        997319

        Leasing or rental services concerning other machinery and equipments with or without operator

           

        Group 99732

         

        Leasing or rental services concerning other goods

         

        997321

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

         

        997322

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

         

        997323

        Leasing or rental services concerning furniture and other household appliances

         

        997324

        Leasing or rental services concerning pleasure and leisure equipment.

         

        997325

        Leasing or rental services concerning household linen.

         

        997326

        Leasing or rental services concerning textiles, clothing and footwear.

         

        997327

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

         

        997329

        Leasing or rental services concerning other goods

           

        Group 99733

         

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

         

        997331

        Licensing services for the right to use computer software and databases.

         

        997332

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

         

        997333

        Licensing services for the right to reproduce original art works

         

        997334

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

         

        997335

        Licensing services for the right to use R&D products

         

        997336

        Licensing services for the right to use trademarks and franchises

         

        997337

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

         

        997338

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

         

        997339

        Licensing services for the right to use other intellectual property products and other rescources n.e.c

           

        Section 8 : Business and Production Services

           

        Heading no. 9981

         

        Research and development services

        Group 99811

         

        Research and experimental development services in natural sciences and engineering.

         

        998111

        Research and experimental development services in natural sciences

         

        998112

        Research and experimental development services in engineering and technology

         

        998113

        Research and experimental development services in medical sciences and pharmacy.

         

        998114

        Research and experimental development services in agricultural sciences.

           

        Group 99812

         

        Research and experimental development services in social sciences and humanities.

         

        998121

        Research and experimental development services in social sciences.

         

        998122

        Research and experimental development services in humanities

           

        Group 99813

         

        Interdisciplinary research services.

         

        998130

        Interdisciplinary research and experimental development services.

           

        Group 99814

         

        Research and development originals

         

        998141

        Research and development originals in pharmaceuticals

         

        998142

        Research and development originals in agriculture

         

        998143

        Research and development originals in biotechnology

         

        998144

        Research and development originals in computer related sciences

         

        998145

        Research and development originals in other fields n.e.c.

           

        Heading no. 9982

         

        Legal and accounting services

        Group 99821

         

        Legal services

         

        998211

        Legal advisory and representation services concerning criminal law.

         

        998212

        Legal advisory and representation services concerning other fields of law.

         

        998213

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

         

        998214

        Legal documentation and certification services concerning other documents.

         

        998215

        Arbitration and conciliation services

         

        998216

        Other legal services n.e.c.

           

        Group 99822

         

        Accounting, auditing and bookkeeping services

         

        998221

        Financial auditing services

         

        998222

        Accounting and bookkeeping services

         

        998223

        Payroll services

         

        998224

        Other similar services n.e.c

           

        Group 99823

         

        Tax consultancy and preparation services

         

        998231

        Corporate tax consulting and preparation services

         

        998232

        Individual tax preparation and planning services

           

        Group 99824

         

        Insolvency and receivership services

         

        998240

        Insolvency and receivership services

           

        Heading no. 9983

         

        Other professional, technical and business services

        Group 99831

         

        Management consulting and management services; information technology services.

         

        998311

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

         

        998312

        Business consulting services including pubic relations services

         

        998313

        Information technology (IT) consulting and support services

         

        998314

        Information technology (IT) design and development services

         

        998315

        Hosting and information technology (IT) infrastructure provisioning services

         

        998316

        IT infrastructure and network management services

         

        998319

        Other information technology services n.e.c

           

        Group 99832

         

        Architectural services, urban and land planning and landscape architectural services

         

        998321

        Architectural advisory services

         

        998322

        Architectural services for residential building projects

         

        998323

        Architectural services for non-residential building projects

         

        998324

        Historical restoration architectural services

         

        998325

        Urban planning services

         

        998326

        Rural land planning services

         

        998327

        Project site master planning services

         

        998328

        Landscape architectural services and advisory services

           

        Group 99833

         

        Engineering services

         

        998331

        Engineering advisory services

         

        998332

        Engineering services for building projects

         

        998333

        Engineering services for industrial and manufacturing projects

         

        998334

        Engineering services for transportation projects

         

        998335

        Engineering services for power projects

         

        998336

        Engineering services for telecommunications and broadcasting projects

         

        998337

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

         

        998338

        Engineering services for other projects n.e.c.

         

        998339

        Project management services for construction projects

           

        Group 99834

         

        Scientific and other technical services

         

        998341

        Geological and geophysical consulting services

         

        998342

        Subsurface surveying services

         

        998343

        Mineral exploration and evaluation

         

        998344

        Surface surveying and map-making services

         

        998345

        Weather forecasting and meteorological services

         

        998346

        Technical testing and analysis services

         

        998347

        Certification of ships, aircraft, dams, etc.

         

        998348

        Certification and authentication of works of art

         

        998349

        Other technical and scientific services n.e.c.

           

        Group 99835

         

        Veterinary services

         

        998351

        Veterinary services for pet animals

         

        998352

        Veterinary services for livestock

         

        998359

        Other veterinary services n.e.c.

           

        Group 99836

         

        Advertising services and provision of advertising space or time.

         

        998361

        Advertising Services

         

        998362

        Purchase or sale of advertising space or time, on commission

         

        998363

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

         

        998364

        Sale of TV and radio advertising time

         

        998365

        Sale of Internet advertising space

         

        998366

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

           

        Group 99837

         

        Market research and public opinion polling services

         

        998371

        Market research services

         

        998372

        Public opinion polling services

           

        Group 99838

         

        Photography & Videography and their processing services

         

        998381

        Portrait photography services

         

        998382

        Advertising and related photography services

         

        998383

        Event photography and event videography services

         

        998384

        Specialty photography services

         

        998385

        Restoration and retouching services of photography

         

        998386

        Photographic & videographic processing services

         

        998387

        Other Photography & Videography and their processing services n.e.c.

           

        Group 99839

         

        Other professional, technical and business services.

         

        998391

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

         

        998392

        Design originals

         

        998393

        Scientific and technical consulting services

         

        998394

        Original compilations of facts/information

         

        998395

        Translation and interpretation services

         

        998396

        Trademarks and franchises

         

        998397

        Sponsorship Services & Brand Promotion Services

         

        998399

        Other professional, technical and business services n.e.c.

           

        Heading no. 9984

         

        Telecommunications, broadcasting and information supply services

        Group 99841

         

        Telephony and other telecommunications services

         

        998411

        Carrier services

         

        998412

        Fixed telephony services

         

        998413

        Mobile telecommunications services

         

        998414

        Private network services

         

        998415

        Data transmission services

         

        998419

        Other telecommunications services including Fax services, Telex services n.e.c.

           

        Group 99842

         

        Internet telecommunications services

         

        998421

        Internet backbone services

         

        998422

        Internet access services in wired and wireless mode.

         

        998423

        Fax, telephony over the Internet

         

        998424

        Audio conferencing and video conferencing over the Internet

         

        998429

        Other Internet telecommunications services n.e.c.

           

        Group 99843

         

        On-line content services

         

        998431

        On-line text based information such as online books, newpapers, periodicals, directories etc

         

        998432

        On-line audio content

         

        998433

        On-line video content

         

        998434

        Software downloads

         

        998439

        Other on-line contents n.e.c.

           

        Group 99844

         

        News agency services

         

        998441

        News agency services to newspapers and periodicals

         

        998442

        Services of independent journalists and press photographers

         

        998443

        News agency services to audiovisual media

           

        Group 99845

         

        Library and archive services

         

        998451

        Library services

         

        998452

        Operation services of public archives including digital archives

         

        998453

        Operation services of historical archives including digital archives

           

        Group 99846

         

        Broadcasting, programming and programme distribution services

         

        998461

        Radio broadcast originals

         

        998462

        Television broadcast originals

         

        998463

        Radio channel programmes

         

        998464

        Television channel programmes

         

        998465

        Broadcasting services

         

        998466

        Home programme distribution services

           

        Heading no. 9985

         

        Support services

        Group 99851

         

        Employment services including personnel search/referral service & labour supply service

         

        998511

        Executive/retained personnel search services

         

        998512

        Permanent placement services, other than executive search services

         

        998513

        Contract staffing services

         

        998514

        Temporary staffing services

         

        998515

        Long-term staffing (pay rolling) services

         

        998516

        Temporary staffing-to-permanent placement services

         

        998517

        Co-employment staffing services

         

        998519

        Other employment & labour supply services n.e.c

           

        Group 99852

         

        Investigation and security services

         

        998521

        Investigation services

         

        998522

        Security consulting services

         

        998523

        Security systems services

         

        998524

        Armoured car services

         

        998525

        Guard services

         

        998526

        Training of guard dogs

         

        998527

        Polygraph services

         

        998528

        Fingerprinting services

         

        998529

        Other security services n.e.c.

           

        Group 99853

         

        Cleaning services

         

        998531

        Disinfecting and exterminating services

         

        998532

        Window cleaning services

         

        998533

        General cleaning services

         

        998534

        Specialized cleaning services for reservoirs and tanks

         

        998535

        Sterilization of objects or premises (operating rooms)

         

        998536

        Furnace and chimney cleaning services

         

        998537

        Exterior cleaning of buildings of all types

         

        998538

        Cleaning of transportation equipment

         

        998539

        Other cleaning services n.e.c.

           

        Group 99854

         

        Packaging services

         

        998540

        Packaging services of goods for others

         

        998541

        Parcel packing and gift wrapping

         

        998542

        Coin and currency packing services

         

        998549

        Other packaging services n.e.c

           

        Group 99855

         

        Travel arrangement, tour operator and related services

         

        998551

        Reservation services for transportation

         

        998552

        Reservation services for accommodation, cruises and package tours

         

        998553

        Reservation services for convention centres, congress centres and exhibition halls

         

        998554

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

         

        998555

        Tour operator services

         

        998556

        Tourist guide services

         

        998557

        Tourism promotion and visitor information services

         

        998559

        Other travel arrangement and related services n.e.c

           

        Group 99859

         

        Other support services

         

        998591

        Credit reporting & rating services

         

        998592

        Collection agency services

         

        998593

        Telephone-based support services

         

        998594

        Combined office administrative services

         

        998595

        Specialized office support services such as duplicating services, mailing services, document preparation etc

         

        998596

        Events, Exhibitions, Conventions and trade shows organisation and assistance services

         

        998597

        Landscape care and maintenance services

         

        998598

        Other information services n.e.c.

         

        998599

        Other support services n.e.c.

           

        Heading no.9986

         

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

        Group 99861

         

        Support services to agriculture, hunting, forestry and fishing

         

        998611

        Support services to crop production

         

        998612

        Animal husbandry services

         

        998613

        Support services to hunting

         

        998614

        Support services to forestry and logging

         

        998615

        Support services to fishing

         

        998619

        Other support services to agriculture, hunting, forestry and fishing

           

        Group 99862

         

        Support services to mining

         

        998621

        Support services to oil and gas extraction

         

        998622

        Support services to other mining n.e.c.

           

        Group 99863

         

        Support services to electricity, gas and water distribution

         

        998631

        Support services to electricity transmission and distribution

         

        998632

        Support services to gas distribution

         

        998633

        Support services to water distribution

         

        998634

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

           

        Heading no. 9987

         

        Maintenance, repair and installation (except construction) services

        Group 99871

         

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

         

        998711

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

         

        998712

        Maintenance and repair services of office and accounting machinery

         

        998713

        Maintenance and repair services of computers and peripheral equipment

         

        998714

        Maintenance and repair services of transport machinery and equipment

         

        998715

        Maintenance and repair services of electrical household appliances

         

        998716

        Maintenance and repair services of telecommunication equipments and apparatus

         

        998717

        Maintenance and repair services of commercial and industrial machinery.

         

        998718

        Maintenance and repair services of elevators and escalators

         

        998719

        Maintenance and repair services of other machinery and equipments

           

        Group 99872

         

        Repair services of other goods

         

        998721

        Repair services of footwear and leather goods

         

        998722

        Repair services of watches, clocks and jewellery

         

        998723

        Repair services of garments and household textiles

         

        998724

        Repair services of furniture

         

        998725

        Repair services of bicycles

         

        998726

        Maintenance and repair services of musical instruments

         

        998727

        Repair services for photographic equipment and cameras

         

        998729

        Maintenance and repair services of other goods n.e.c.

           

        Group 99873

         

        Installation services (other than construction)

         

        998731

        Installation services of fabricated metal products, except machinery and equipment.

         

        998732

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

         

        998733

        Installation services of office and accounting machinery and computers

         

        998734

        Installation services of radio, television and communications equipment and apparatus.

         

        998735

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

         

        998736

        Installation services of electrical machinery and apparatus n.e.c.

         

        998739

        Installation services of other goods n.e.c.

           

        Heading no. 9988

         

        Manufacturing services on physical inputs (goods) owned by others

        Group 99881

         

        Food, beverage and tobacco manufacturing services

         

        998811

        Meat processing services

         

        998812

        Fish processing services

         

        998813

        Fruit and vegetables processing services

         

        998814

        Vegetable and animal oil and fat manufacturing services

         

        998815

        Dairy product manufacturing services

         

        998816

        Other food product manufacturing services

         

        998817

        Prepared animal feeds manufacturing services

         

        998818

        Beverage manufacturing services

         

        998819

        Tobacco manufacturing services n.e.c.

           

        Group 99882

         

        Textile, wearing apparel and leather manufacturing services

         

        998821

        Textile manufacturing services

         

        998822

        Wearing apparel manufacturing services

         

        998823

        Leather and leather product manufacturing services

           

        Group 99883

         

        Wood and paper manufacturing services

         

        998831

        Wood and wood product manufacturing services

         

        998832

        Paper and paper product manufacturing services

           

        Group 99884

         

        Petroleum, chemical and pharmaceutical product manufacturing services

         

        998841

        Coke and refined petroleum product manufacturing services

         

        998842

        Chemical product manufacturing services

         

        998843

        Pharmaceutical product manufacturing services

           
           

        Group 99885

         

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

         

        998851

        Rubber and plastic product manufacturing services

         

        998852

        Plastic product manufacturing services

         

        998853

        Other non-metallic mineral product manufacturing services

           

        Group 99886

         

        Basic metal manufacturing services

         

        998860

        Basic metal manufacturing services

           

        Group 99887

         

        Fabricated metal product, machinery and equipment manufacturing services

         

        998871

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

         

        998872

        Weapon and ammunition manufacturing services

         

        998873

        Other fabricated metal product manufacturing and metal treatment services

         

        998874

        Computer, electronic and optical product manufacturing services

         

        998875

        Electrical equipment manufacturing services

         

        998876

        General-purpose machinery manufacturing services n.e.c.

         

        998877

        Special-purpose machinery manufacturing services

           

        Group 99888

         

        Transport equipment manufacturing services

         

        998881

        Motor vehicle and trailer manufacturing services

         

        998882

        Other transport equipment manufacturing services

           

        Group 99889

         

        Other manufacturing services

         

        998891

        Furniture manufacturing services

         

        998892

        Jewellery manufacturing services

         

        998893

        Imitation jewellery manufacturing services

         

        998894

        Musical instrument manufacturing services

         

        998895

        Sports goods manufacturing services

         

        998896

        Game and toy manufacturing services

         

        998897

        Medical and dental instrument and supply manufacturing services

         

        998898

        Other manufacturing services n.e.c.

           

        Heading no. 9989

         

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

        Group 99891

         

        Publishing, printing and reproduction services

         

        998911

        Publishing, on a fee or contract basis

         

        998912

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

           

        Group 99892

         

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

         

        998920

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

           

        Group 99893

         

        Casting, forging, stamping and similar metal manufacturing services

         

        998931

        Iron and steel casting services

         

        998932

        Non-ferrous metal casting services

         

        998933

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

           

        Group 99894

         

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

         

        998941

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

         

        998942

        Non-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. 9991

         

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

           

        Group 99911

         

        Administrative services of the government

         

        999111

        Overall Government public services

         

        999112

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

         

        999113

        Public administrative services related to the more efficient operation of business.

         

        999119

        Other administrative services of the government n.e.c.

           

        Group 99912

         

        Public administrative services provided to the community as a whole

         

        999121

        Public administrative services related to external affairs, diplomatic and consular services abroad.

         

        999122

        Services related to foreign economic aid

         

        999123

        Services related to foreign military aid

         

        999124

        Military defence services

         

        999125

        Civil defence services

         

        999126

        Police and fire protection services

         

        999127

        Public administrative services related to law courts

         

        999128

        Administrative services related to the detention or rehabilitation of criminals.

         

        999129

        Public administrative services related to other public order and safety affairs n.e.c.

           

        Group 99913

         

        Administrative services related to compulsory social security schemes.

         

        999131

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

         

        999132

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

         

        999133

        Administrative services related to unemployment compensation benefit schemes

         

        999134

        Administrative services related to family and child allowance programmes

           

        Heading no. 9992

         

        Education services

        Group 99921

         

        Pre-primary education services

         

        999210

        Pre-primary education services

           

        Group 99922

         

        Primary education services

         

        999220

        Primary education services

           

        Group 99923

         

        Secondary Education Services

         

        999231

        Secondary education services, general

         

        999232

        Secondary education services, technical and vocational.

           

        Group 99924

         

        Higher education services

         

        999241

        Higher education services, general

         

        999242

        Higher education services, technical

         

        999243

        Higher education services, vocational

         

        999249

        Other higher education services

           

        Group 99925

         

        Specialised education services

         

        999259

        Specialised education services

           

        Group 99929

         

        Other education & training services and educational support services

         

        999291

        Cultural education services

         

        999292

        Sports and recreation education services

         

        999293

        Commercial training and coaching services

         

        999294

        Other education and training services n.e.c.

         

        999295

        services involving conduct of examination for admission to educational institutions

         

        999299

        Other Educational support services

           

        Heading no. 9993

         

        Human health and social care services

        Group 99931

         

        Human health services

         

        999311

        Inpatient services

         

        999312

        Medical and dental services

         

        999313

        Childbirth and related services

         

        999314

        Nursing and Physiotherapeutic services

         

        999315

        Ambulance services

         

        999316

        Medical Laboratory and Diagnostic-imaging services

         

        999317

        Blood, sperm and organ bank services

         

        999319

        Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.

           

        Group 99932

         

        Residential care services for the elderly and disabled

         

        999321

        Residential health-care services other than by hospitals

         

        999322

        Residential care services for the elderly and persons with disabilities

           

        Group 99933

         

        Other social services with accommodation

         

        999331

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

         

        999332

        Other social services with accommodation for children

         

        999333

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

         

        999334

        Other social services with accommodation for adults

           

        Group 99934

         

        Social services without accommodation for the elderly and disabled

         

        999341

        Vocational rehabilitation services

         

        999349

        Other social services without accommodation for the elderly and disabled n.e.c.

           

        Group 99935

         

        Other social services without accommodation

         

        999351

        Child day-care services

         

        999352

        Guidance and counseling services n.e.c. related to children

         

        999353

        Welfare services without accommodation

         

        999359

        Other social services without accommodation n.e.c.

           

        Heading no.9994

         

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

           

        Group 99941

         

        Sewerage, sewage treatment and septic tank cleaning services

         

        999411

        Sewerage and sewage treatment services

         

        999412

        Septic tank emptying and cleaning services

           

        Group 99942

         

        Waste collection services

         

        999421

        Collection services of hazardous waste

         

        999422

        Collection services of non-hazardous recyclable materials

         

        999423

        General waste collection services, residential

         

        999424

        General waste collection services, other n.e.c.

           

        Group 99943

         

        Waste treatment and disposal services

         

        999431

        Waste preparation, consolidation and storage services

         

        999432

        Hazardous waste treatment and disposal services

         

        999433

        Non-hazardous waste treatment and disposal services

           

        Group 99944

         

        Remediation services

         

        999441

        Site remediation and clean-up services

         

        999442

        Containment, control and monitoring services and other site remediation services

         

        999443

        Building remediation services

         

        999449

        Other remediation services n.e.c.

           

        Group 99945

         

        Sanitation and similar services

         

        999451

        Sweeping and snow removal services

         

        999459

        Other sanitation services n.e.c.

           

        Group 99949

         

        Others

         

        999490

        Other environmental protection services n.e.c.

           

        Heading no.9995

         

        Services of membership organizations

        Group 99951

         

        Services furnished by business, employers and professional organizations Services

         

        999511

        Services furnished by business and employers organizations

         

        999512

        Services furnished by professional organizations

           

        Group 99952

         

        Services furnished by trade unions

         

        999520

        Services furnished by trade unions

           

        Group 99959

         

        Services furnished by other membership organizations

         

        999591

        Religious services

         

        999592

        Services furnished by political organizations

         

        999593

        Services furnished by human rights organizations

         

        999594

        Cultural and recreational associations

         

        999595

        Services furnished by environmental advocacy groups

         

        999596

        Services provided by youth associations

         

        999597

        Other civic and social organizations

         

        999598

        Home owners associations

         

        999599

        Services provided by other membership organizations n.e.c.

           

        Heading No.9996

         

        Recreational, cultural and sporting services

        Group 99961

         

        Audiovisual and related services

         

        999611

        Sound recording services

         

        999612

        Motion picture, videotape, television and radio programme production services

         

        999613

        Audiovisual post-production services

         

        999614

        Motion picture, videotape and television programme distribution services

         

        999615

        Motion picture projection services

           

        Group 99962

         

        Performing arts and other live entertainment event presentation and promotion services

         

        999621

        Performing arts event promotion and organization services

         

        999622

        Performing arts event production and presentation services

         

        999623

        Performing arts facility operation services

         

        999629

        Other performing arts and live entertainment services n.e.c.

           

        Group 99963

         

        Services of performing and other artists

         

        999631

        Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc

         

        999632

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

         

        999633

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

           

        Group 99964

         

        Museum and preservation services

         

        999641

        Museum and preservation services of historical sites and buildings

         

        999642

        Botanical, zoological and nature reserve services

           

        Group 99965

         

        Sports and recreational sports services

         

        999651

        Sports and recreational sports event promotion and organization services

         

        999652

        Sports and recreational sports facility operation services

         

        999659

        Other sports and recreational sports services n.e.c.

           

        Group 99966

         

        Services of athletes and related support services

         

        999661

        Services of athletes

         

        999662

        Support services related to sports and recreation

           

        Group 99969

         

        Other amusement and recreational services

         

        999691

        Amusement park and similar attraction services

         

        999692

        Gambling and betting services including similar online services

         

        999693

        Coin-operated amusement machine services

         

        999694

        Lottery services

         

        999699

        Other recreation and amusement services n.e.c.

           

        Heading No.9997

         

        Other services

        Group 99971

         

        Washing, cleaning and dyeing services

         

        999711

        Coin-operated laundry services

         

        999712

        Dry-cleaning services (including fur product cleaning services)

         

        999713

        Other textile cleaning services

         

        999714

        Pressing services

         

        999715

        Dyeing and colouring services

         

        999719

        Other washing, cleaning and dyeing services n.e.c

           

        Group 99972

         

        Beauty and physical well-being services

         

        999721

        Hairdressing and barbers services

         

        999722

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

         

        999723

        Physical well-being services including health club & fitness centre

         

        999729

        Other beauty treatment services n.e.c.

           

        Group 99973

         

        Funeral, cremation and undertaking services

         

        999731

        Cemeteries and cremation services

         

        999732

        Undertaking services

           

        Group 99979

         

        Other miscellaneous services

         

        999791

        Services involving commercial use or exploitation of any event

         

        999792

        Agreeing to do an act

         

        999793

        Agreeing to refrain from doing an act

         

        999794

        Agreeing to tolerate an act

         

        999795

        Conduct of religious ceremonies/rituals by persons

         

        999799

        Other services n.e.c.

           

        Heading No. 9998

         

        Domestic services

        Group 99980

         

        Domestic services

         

        999800

        Domestic services both part time & full time

           

        Heading No. 9999

         

        Services provided by extraterritorial organizations and bodies.

        Group 99990

         

        Services provided by extraterritorial organizations and bodies.

         

        999900

        Services provided by extraterritorial organizations and bodies

        Service classification under GST organises services into sectoral headings and codes for consistent tax identification and administration. The document establishes a hierarchical taxonomy for GST service classification: Sections containing Headings, Groups and individual service codes that describe and distinguish sectoral activities (construction; distributive trade, accommodation and transport; financial and real estate; business and production; community, social and personal services). It breaks sectors into specific service-types, includes catch-all and repair/ancillary codes, and provides a systematic coding structure for administrative identification, compliance and tariffing of services under GST.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service classification under GST organises services into sectoral headings and codes for consistent tax identification and administration.

                                The document establishes a hierarchical taxonomy for GST service classification: Sections containing Headings, Groups and individual service codes that describe and distinguish sectoral activities (construction; distributive trade, accommodation and transport; financial and real estate; business and production; community, social and personal services). It breaks sectors into specific service-types, includes catch-all and repair/ancillary codes, and provides a systematic coding structure for administrative identification, compliance and tariffing of services under GST.





                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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