Service classification of food, beverage and tobacco manufacturing defines distinct manufacturing subcategories and applicable GST service codes. The document establishes Group 99881 as the GST service classification for food, beverage and tobacco manufacturing and lists subcodes for meat, fish, fruit and vegetable processing, oil and fat manufacturing, dairy products, other food products, prepared animal feeds, beverages and tobacco. Explanatory notes specify included activities for 'other food product manufacturing' (grain mills, starch, bakery, sugar, confectionery, pasta, prepared meals and n.e.c. food products) and for beverage manufacturing (distilled spirits, wine, malt/malt liquor and soft drinks).