In exercise of the powers conferred by sub section (1) of section 9, sub
section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry
Table
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
1
Chapter 99
All Services
2
Section 5
Construction Services
3
Heading 9954 (Construction services)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
9
–
(ii) composite supply of Works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
–
(iii) construction services other than (i) and (ii) above.
9
–
4
Section 6
Distributive Trade Services;Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
5
Heading 9961
Services in wholesale trade. Explanation-This service does not include sale or purchase of goods, but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses.
9
–
6
Heading 9962
Services in retail trade. Explanation– This service does not include sale or purchase of goods
9
–
7
Heading 9963 (Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
6
–
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
6
–
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year.
9
–
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
9
–
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9
–
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
14
–
(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9
–
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
2.5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
2.5
Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
6
–
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.
9
–
9
Heading 9965 (Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
2.5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
(ii) Transport of goods in a vessel.
2.5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
–
(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
10
Heading 9966 (Rental services of transport vehicles)
(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Rental services of transport vehicles with or without operators, other than (i) above.
9
–
11
Heading 9967 (Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Supporting services in transport other than (i) above.
9
–
12
Heading 9968
Postal and courier services.
9
–
13
Heading 9969
Electricity, gas, water and other distribution services.
9
–
14
Section 7
Financial and related services; realestate services; and rental and leasing services.
15
Heading 9971 (Financial and related services)
(i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) “foreman of a chit fund ” shall have the same meaning as is assigned to the expression “foreman ” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
6
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of State tax as on supply of like goods involving transfer of title in goods
–
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of State tax as on supply of like goods involving transfer of title in goods
–
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Financial and related services other than (i),(ii),(iii) and (iv) above.
9
–
16
Heading 9972
Real estate services.
9
–
17
Heading 9973 (Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
6
–
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)]
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of central tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of central tax as on supply of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9
–
20
Heading 9982
Legal and accounting services.
9
–
21
Heading 9983 (Other
(i) Selling of space for advertisement in print media.
2.5
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
professional, technical and business services)
(ii) Other professional, technical and business services other than (i) above.
9
–
22
Heading 9984
Telecommunications, broadcasting and information supply services.
9
–
23
Heading 9985 (Support services)
(i) Supply of tour operators services. Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
2.5
1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
(ii) Support services other than (i) above
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (i) (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
(ii) Support services to mining, electricity, gas and water distribution.
9
–
25
Heading 9987
Maintenance, repair and installation (except construction) services.
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
26
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man- made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
2.5
–
(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.
9
–
27
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services.
9
–
28
Section 9
Community, Social and PersonalServices and other miscellaneousservices
29
Heading 9991
Public administration and other services provided to the community as a whole; compulsory social security services.
9
–
30
Heading 9992
Education services.
9
–
31
Heading 9993
Human health and social care services.
9
–
32
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
9
–
33
Heading 9995
Services of membership organisations.
9
–
SlNo.
Chapter, Section orHeading
Description of Service
Rate(per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
34
Heading 9996 (Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
9
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9
–
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
14
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
14
–
(v) Gambling.
14
–
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.
9
–
35
Heading 9997
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
9
–
36
Heading 9998
Domestic services.
9
–
37
Heading 9999
Services provided by extraterritorial organisations and bodies.
9
–
the Table above, involving transfer of property in land or undivided share of land, as the case may
otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed
By order and in the name of the Governor of Karnataka,
K.S. PADMAVATHI
Under Secretary to Government,
Finance Department (C.T.-1).
Annexure: Scheme of Classification of Services
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
1
Chapter 99
All Services
2
Section 5
Construction Services
3
Heading9954
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 remodeling of the buildings covered above
12
Group 99542
General construction services of civil engineering works
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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 remodeling 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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
Heading9961
Services in wholesale trade
66
Group 99611
67
996111
Services provided for a fee or commission or on contract basis on wholesale trade
68
Heading9962
Services in retail trade
69
Group 99621
70
996211
Services provided for a fee or commission or on contract basis on retail trade
71
Heading9963
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
Heading9964
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
Heading9965
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
119
Heading9966
Rental services of transport vehicles with or without operators
120
Group 99660
Rental services of transport vehicles with or without operators
121
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
996609
Rental services of other transport vehicles nowhere else classified with or without operator
125
Heading9967
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
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
Heading9972
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
Heading9973
Leasing or rental services with or without operator
233
Group 99731
Leasing or rental services concerning machinery and equipment with or without operator
234
997311
Leasing or rental services concerning transport equipments including containers, with or without operator
235
997312
Leasing or rental services concerning agricultural machinery and equipment with or without operator
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
236
997313
Leasing or rental services concerning construction machinery and equipment with or without operator
237
997314
Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
238
997315
Leasing or rental services concerning computers with or without operators
239
997316
Leasing or rental services concerning telecommunications equipment with or without operator
240
997319
Leasing or rental services concerning other machinery and equipments with or without operator
241
Group 99732
Leasing or rental services concerning other goods
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
Heading9981
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
Heading9982
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 bookkeeping services
287
998221
Financial auditing services
288
998222
Accounting and bookkeeping services
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
293
998232
Individual tax preparation and planning services
294
Group 99824
Insolvency and receivership services
295
998240
Insolvency and receivership services
296
Heading9983
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
365
Heading9984
Telecommunications, broadcasting and informationsupply services
366
Group 99841
Telephony and other telecommunications services
367
998411
Carrier services
368
998412
Fixed telephony services
369
998413
Mobile telecommunications services
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 audiovisual 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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
400
Heading9985
Support services
401
Group 99851
Employment services including personnel search, referral service and labour supply service
402
998511
Executive or retained personnel search services
403
998512
Permanent placement services, other than executive search services
Medical and dental instrument and supply manufacturing services
545
998898
Other manufacturing services nowhere else classified
546
Heading9989
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
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
Heading9991
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
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
Heading9992
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
Heading9993
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
609
999315
Ambulance services
610
999316
Medical laboratory and diagnostic-imaging services
611
999317
Blood, sperm and organ bank services
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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 counseling services nowhere else classified related to children
627
999353
Welfare services without accommodation
628
999359
Other social services without accommodation nowhere else classified
629
Heading9994
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
Heading9995
Services of membership organisations
653
Group 99951
Services furnished by business, employers and professional organisations Services
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
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
Heading9996
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
696
999692
Gambling and betting services including similar online services
S.No.
Chapter,Section, Headingor Group
ServiceCode(Tariff)
Service Description
(1)
(2)
(3)
(4)
697
999693
Coin-operated amusement machine services
698
999694
Lottery services
699
999699
Other recreation and amusement services nowhere else classified
