+91-8512-022-044 help@finodha.in

Annexure to Notification No. 11/2017 – Central Tax (Rate)

by | Apr 29, 2024 | GST, 2017 Notifications, Central Tax (Rate) 2017 Notifications, Notifications | 0 comments

Talk to an Expert: File ITR, GST & Other Business support services:

8 + 7 =

Important Keyword: GST, CGST SGST IGST, UTGST, Notification No. 11/2017 – Central Tax (Rate).

GST: Annexure: Scheme of Classification of Services

Annexure: Scheme of Classification of Services
  S. No.Chapter, Section, Heading or GroupService Code (Tariff)  Service Description
(1)(2)(3)(4)
1Chapter 99 All Services
2Section 5 Construction Services
3Heading 9954 Construction services
4Group 99541 Construction services of buildings
5 995411Construction services of single dwelling or multi dwelling or multi- storied residential buildings
6 995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
  7   995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
  8   995414Construction 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   995415Construction 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 995416Construction services of other buildings nowhere else classified
  11   995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
12Group 99542 General construction services of civil engineering works
13 995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
14 995422General construction services of harbors, waterways, dams, water mains and lines, irrigation and other waterworks
  15   995423General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
16 995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
17 995425General construction services of mines and industrial plants
18 995426General Construction services of Power Plants and its related infrastructure
19 995427General construction services   of   outdoor   sport   and   recreation facilities
20 995428General construction services of other civil engineering works nowhere else classified
GST
  21   995429Services involving   repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
22Group 99543 Site preparation services
23 995431Demolition services
  24   995432Site 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 995433Excavating and earthmoving services
26 995434Water well drilling services and septic system installation services
27 995435Other site preparation services nowhere else classified
28 995439Services involving   repair, alterations, additions, replacements, maintenance of the constructions covered above
29Group 99544 Assembly and erection of prefabricated constructions
30 995441Installation, assembly and erection services of prefabricated buildings
31 995442Installation, assembly and erection services of other prefabricated structures and constructions
32 995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
33 995444Other assembly and erection services nowhere else classified
34 995449Services involving   repair, alterations, additions, replacements, maintenance of the constructions covered above
35Group 99545 Special trade construction services
36 995451Pile driving and foundation services
37 995452Building framing and roof framing services
38 995453Roofing and waterproofing services
39 995454Concrete services
40 995455Structural steel erection services
41 995456Masonry services
42 995457Scaffolding services
43 995458Other special trade construction services nowhere else classified
44 995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
45Group 99546 Installation services
  46   995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
47 995462Water plumbing and drain laying services
48 995463Heating, ventilation and air conditioning equipment installation services
49 995464Gas fitting installation services
50 995465Insulation services
51 995466Lift and escalator installation services
52 995468Other installation services nowhere else classified
53 995469Services involving   repair, alterations, additions, replacements, maintenance of the installations covered above
54Group 99547 Building completion and finishing services
55 995471Glazing services
56 995472Plastering services
GST
57 995473Painting services
58 995474Floor and wall tiling services
59 995475Other floor laying, wall covering and wall papering services
60 995476Joinery and carpentry services
61 995477Fencing and railing services
62 995478Other building completion and finishing services nowhere else classified
63 995479Services 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
65Heading 9961 Services in wholesale trade
66Group 99611  
67 996111Services provided for a fee or commission or on contract basis on wholesale trade
68Heading 9962 Services in retail trade
69Group 99621  
70 996211Services provided for a fee or commission or on contract basis on retail trade
71Heading 9963 Accommodation, food and beverage services
72Group 99631 Accommodation services
73 996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
74 996312Camp site services
75 996313Recreational and vacation camp services
76Group 99632 Other accommodation services
77 996321Room or unit accommodation services for students in student residences
78 996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
79 996329Other room or unit accommodation services nowhere else classified
80Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81 996331Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82 996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83 996333Services provided in canteen and other similar establishments
84 996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85 996335Catering services in trains, flights and the like
  86   996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87 996337Other contract food services
88 996339Other   food,   edible   preparations,   alcoholic    and non-alcoholic beverages serving services nowhere else classified
89Heading 9964 Passenger transport services
GST
90Group 99641 Local transport and sightseeing transportation services of passengers
  91   996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
92 996412Taxi services including radio taxi and other similar services
93 996413Non-scheduled local bus and coach charter services
94 996414Other land transportation services of passengers
95 996415Local water transport services of passengers by ferries, cruises and the like
96 996416Sightseeing transportation services by rail, land, water and air
97 996419Other local transportation services of passengers nowhere else classified
98Group 99642 Long-distance transport services of passengers
99 996421Long-distance transport services of passengers through rail network by railways, metro and the like
  100   996422Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101 996423Taxi services including radio taxi and other similar services
102 996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103 996425Domestic/ international scheduled air transport services of passengers
104 996426Domestic/ international non-scheduled air transport services of passengers
105 996427Space transport services of passengers
106 996429Other long-distance transportation services of passengers nowhere else classified
107Heading 9965 Goods Transport Services
108Group 99651 Land transport services of Goods
  109   996511Road 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   996512Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
111 996513Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
112 996519Other land transport services of goods nowhere else classified
113Group 99652 Water transport services of goods
  114   996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
115 996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels
116Group 99653 Air and space transport services of goods
117 996531Air transport services of letters and parcels and other goods
118 996532Space transport services of freight
119Heading 9966 Rental services of transport vehicles with or without operators
GST
120Group 99660 Rental services of transport vehicles with or without operators
121 996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122 996602Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123 996603Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124 996609Rental services of other transport vehicles nowhere else classified with or without operator
125Heading 9967 Supporting services in transport
126Group 99671 Cargo handling services
127 996711Container handling services
128 996712Customs house agent services
129 996713Clearing and forwarding services
130 996719Other cargo and baggage handling services
131Group 99672 Storage and warehousing services
132 996721Refrigerated storage services
133 996722Bulk liquid or gas storage services
134 996729Other storage and warehousing services
135Group 99673 Supporting services for railway transport
136 996731Railway pushing or towing services
137 996739Other supporting services for railway transport nowhere else classified
138Group 99674 Supporting services for road transport
139 996741Bus station services
140 996742Operation    services    of    national    highways, state highways, expressways, roads and streets; bridges and tunnel operation services
141 996743Parking lot services
142 996744Towing services for commercial and private vehicles
143 996749Other supporting services for road transport nowhere else classified
144Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways)
  145   996751Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
146 996752Pilotage and berthing services
147 996753Vessel salvage and refloating services
148 996759Other supporting services for water transport nowhere else classified
149Group 99676 Supporting services for air or space transport
150 996761Airport operation services (excluding cargo handling)
151 996762Air traffic control services
152 996763Other supporting services for air transport
153 996764Supporting services for space transport
154Group 99679 Other supporting transport services
155 996791Goods transport agency services for road transport
156 996792Goods transport agency services for other modes of transport
157 996793Other goods transport services
158 996799Other supporting transport services nowhere else classified
159Heading 9968 Postal and courier services
GST
160Group 99681 Postal and courier services
161 996811Postal services including post office counter services, mail box rental services
162 996812Courier services
163 996813Local delivery services
164 996819Other Delivery Services nowhere else classified
165Heading 9969 Electricity, gas, water and other distribution services
166Group 99691 Electricity and gas distribution services
167 996911Electricity transmission services
168 996912Electricity distribution services
169 996913Gas distribution services
170Group 99692 Water distribution and other services
171 996921Water distribution services
172 996922Services involving   distribution of steam,   hot   water   and   air conditioning supply and the like
173 996929Other similar services
174Section 7 Financial and related services; real estate services; and rental and leasing services
175Heading 9971 Financial and related services
176Group 99711 Financial services (except investment banking, insurance services and pension services)
177 997111Central banking services
178 997112Deposit services
179 997113Credit-granting services including stand-by commitment, guarantees and securities
180 997114Financial leasing services
181 997119Other financial services (except investment banking, insurance services and pension services)
182Group 99712 Investment banking services
183 997120Investment banking services
184Group 99713 Insurance and pension services (excluding reinsurance services)
185 997131pension services
186 997132Life insurance services (excluding reinsurance services)
187 997133Accident and health insurance services
188 997134Motor vehicle insurance services
189 997135Marine, aviation, and other transport insurance services
190 997136Freight insurance services and travel insurance services
191 997137Other property insurance services
192 997139Other non-life insurance services (excluding reinsurance services)
193Group 99714 Reinsurance services
194 997141Life reinsurance services
195 997142Accident and health reinsurance services
196 997143Motor vehicle reinsurance services
197 997144Marine, aviation and other transport reinsurance services
198 997145Freight reinsurance services
199 997146Other property reinsurance services
200 997149Other non-life reinsurance services
201Group 99715 Services auxiliary to financial services (other than to insurance and pensions)
GST
202 997151Services related   to   investment   banking   such   as   mergers   and acquisition services, corporate finance and venture capital services
203 997152Brokerage and related securities and commodities services including commodity exchange services
204 997153Portfolio management services except pension funds
205 997154Trust and custody services
206 997155Services related to the administration of financial markets
207 997156Financial consultancy services
208 997157Foreign exchange services
209 997158Financial transactions processing and clearing house services
210 997159Other services auxiliary to financial services
211Group 99716 Services auxiliary to insurance and pensions
212 997161Services auxiliary to insurance and pensions
213 997162Insurance claims adjustment services
214 997163Actuarial services
215 997164Pension fund management services
216 997169Other services auxiliary to insurance and pensions
217Group 99717 Services of holding financial assets
218 997171Services of holding equity of subsidiary companies
219 997172Services of holding securities and other assets of trusts and funds and similar financial entities
220Heading 9972 Real estate services
221Group 99721 Real estate services involving owned or leased property
222 997211Rental or leasing services involving own or leased residential property
223 997212Rental or leasing services involving own or leased non-residential property
224 997213Trade services of buildings
225 997214Trade services of time-share properties
226 997215Trade services of vacant and subdivided land
227Group 99722 Real estate services on a fee or commission basis or on contract basis
228 997221Property management services on a fee or commission basis or on contract basis
229 997222Building sales on a fee or commission basis or on contract basis
230 997223Land sales on a fee or commission basis or on contract basis
231 997224Real estate appraisal services on a fee or commission basis or on contract basis
232Heading 9973 Leasing or rental services with or without operator
233Group 99731 Leasing or rental services concerning machinery and equipment with or without operator
234 997311Leasing or rental services concerning transport equipments including containers, with or without operator
235 997312Leasing or rental services concerning agricultural machinery and equipment with or without operator
236 997313Leasing or rental services concerning construction machinery and equipment with or without operator
237 997314Leasing or   rental   services   concerning   office   machinery   and equipment (except computers) with or without operator
GST
238 997315Leasing or rental services concerning computers with or without operators
239 997316Leasing or rental services concerning telecommunications equipment with or without operator
240 997319Leasing   or   rental   services    concerning other   machinery   and equipments with or without operator
241Group 99732 Leasing or rental services concerning other goods
  242   997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243 997322Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244 997323Leasing or rental services concerning furniture and other household appliances
245 997324Leasing or rental services concerning pleasure and leisure equipment
246 997325Leasing or rental services concerning household linen
247 997326Leasing or rental services concerning textiles, clothing and footwear
248 997327Leasing or rental services concerning do-it-yourself machinery and equipment
249 997329Leasing or rental services concerning other goods
250Group 99733 Licensing services for the right to use intellectual property and similar products
251 997331Licensing services for the right to use computer software and databases
252 997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
253 997333Licensing services for the right to reproduce original art works
254 997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
255 997335Licensing services for  the right  to use research and development products
256 997336Licensing services for the right to use trademarks and franchises
257 997337Licensing services for the right to use minerals including its exploration and evaluation
258 997338Licensing services for right to use other natural resources including telecommunication spectrum
259 997339Licensing services for the right to use other  intellectual property products and other resources nowhere else classified
260Section 8 Business and Production Services
261Heading 9981 Research and development services
262Group 99811 Research and experimental development services in natural sciences and engineering
263 998111Research and experimental development services in natural sciences
264 998112Research and experimental development services in engineering and technology
265 998113Research and experimental development services in medical sciences and pharmacy
266 998114Research and experimental development services in agricultural sciences
GST
267Group 99812 Research and experimental development services in social sciences and humanities
268 998121Research and experimental development services in social sciences
269 998122Research and experimental development services in humanities
270Group 99813 Interdisciplinary research services
271 998130Interdisciplinary research and experimental development services
272Group 99814 Research and development originals
273 998141Research and development originals in pharmaceuticals
274 998142Research and development originals in agriculture
275 998143Research and development originals in biotechnology
276 998144Research and development originals in computer related sciences
277 998145Research and development originals in other fields nowhere else classified
278Heading 9982 Legal and accounting services
279Group 99821 Legal services
280 998211Legal advisory and representation services concerning criminal law
281 998212Legal advisory and representation services concerning other fields of law
282 998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
283 998214Legal documentation and certification services concerning other documents
284 998215Arbitration and conciliation services
285 998216Other legal services nowhere else classified
286Group 99822 Accounting, auditing and bookkeeping services
287 998221Financial auditing services
288 998222Accounting and bookkeeping services
289 998223Payroll services
290 998224Other similar services nowhere else classified
291Group 99823 Tax consultancy and preparation services
292 998231Corporate tax consulting and preparation services
293 998232Individual tax preparation and planning services
294Group 99824 Insolvency and receivership services
295 998240Insolvency and receivership services
296Heading 9983 Other professional, technical and business services
297Group 99831 Management consulting and management services; information technology services
  298   998311Management   consulting   and    management services including financial, strategic, human resources, marketing, operations and supply chain management
299 998312Business consulting services including public relations services
300 998313Information technology consulting and support services
301 998314Information technology design and development services
302 998315Hosting and information technology infrastructure provisioning services
303 998316Information technology infrastructure and network management services
304 998319Other information technology services nowhere else classified
GST
305Group 99832 Architectural services, urban and land planning and landscape architectural services
306 998321Architectural advisory services
307 998322Architectural services for residential building projects
308 998323Architectural services for non-residential building projects
309 998324Historical restoration architectural services
310 998325Urban planning services
311 998326Rural land planning services
312 998327Project site master planning services
313 998328Landscape architectural services and advisory services
314Group 99833 Engineering services
315 998331Engineering advisory services
316 998332Engineering services for building projects
317 998333Engineering services for industrial and manufacturing projects
318 998334Engineering services for transportation projects
319 998335Engineering services for power projects
320 998336Engineering services   for   telecommunications   and   broadcasting projects
321 998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322 998338Engineering services for other projects nowhere else classified
323 998339Project management services for construction projects
324Group 99834 Scientific and other technical services
325 998341Geological and geophysical consulting services
326 998342Subsurface surveying services
327 998343Mineral exploration and evaluation
328 998344Surface surveying and map-making services
329 998345Weather forecasting and meteorological services
330 998346Technical testing and analysis services
331 998347Certification of ships, aircraft, dams, and the like
332 998348Certification and authentication of works of art
333 998349Other technical and scientific services nowhere else classified
334Group 99835 Veterinary services
335 998351Veterinary services for pet animals
336 998352Veterinary services for livestock
337 998359Other veterinary services nowhere else classified
338Group 99836 Advertising services and provision of advertising space or time
339 998361Advertising Services
340 998362Purchase or sale of advertising space or time, on commission
341 998363Sale of advertising space in print media (except on commission)
342 998364Sale of television and radio advertising time
343 998365Sale of internet advertising space
344 998366Sale of other advertising space or time (except on commission)
345Group 99837 Market research and public opinion polling services
346 998371Market research services
347 998372Public opinion polling services
348Group 99838 Photography and videography and their processing services
349 998381Portrait photography services
350 998382Advertising and related photography services
GST
351 998383Event photography and event videography services
352 998384Specialty photography services
353 998385Restoration and retouching services of photography
354 998386Photographic and videographic processing services
355 998387Other photography and videography and their processing services nowhere else classified
356Group 99839 Other professional, technical and business services
357 998391Specialty design services including interior design, fashion design, industrial design and other specialty design services
358 998392Design originals
359 998393Scientific and technical consulting services
360 998394Original compilations of facts or information
361 998395Translation and interpretation services
362 998396Trademarks and franchises
363 998397Sponsorship services and brand promotion services
364 998399Other professional, technical and business services nowhere else classified
365Heading 9984 Telecommunications, broadcasting and information supply services
366Group 99841 Telephony and other telecommunications services
367 998411Carrier services
368 998412Fixed telephony services
369 998413Mobile telecommunications services
370 998414Private network services
371 998415Data transmission services
372 998419Other telecommunications services including fax services, telex services nowhere else classified
373Group 99842 Internet telecommunications services
374 998421Internet backbone services
375 998422Internet access services in wired and wireless mode
376 998423Fax, telephony over the internet
377 998424Audio conferencing and video conferencing over the internet
378 998429Other internet telecommunications services nowhere else classified
379Group 99843 On-line content services
380 998431On-line text based information such as online books, newspapers, periodicals, directories and the like
381 998432On-line audio content
382 998433On-line video content
383 998434Software downloads
384 998439Other on-line contents nowhere else classified
385Group 99844 News agency services
386 998441News agency services to newspapers and periodicals
387 998442Services of independent journalists and press photographers
388 998443News agency services to audiovisual media
389Group 99845 Library and archive services
390 998451Library services
391 998452Operation services of public archives including digital archives
392 998453Operation services of historical archives including digital archives
GST
393Group 99846 Broadcasting, programming and program me distribution services
394 998461Radio broadcast originals
395 998462Television broadcast originals
396 998463Radio channel programmes
397 998464Television channel programmes
398 998465Broadcasting services
399 998466Home programme distribution services
400Heading 9985 Support services
401Group 99851 Employment services including personnel search, referral service and labour supply service
402 998511Executive or retained personnel search services
403 998512Permanent placement services, other than executive search services
404 998513Contract staffing services
405 998514Temporary staffing services
406 998515Long-term staffing (pay rolling) services
407 998516Temporary staffing-to-permanent placement services
408 998517Co-employment staffing services
409 998519Other employment and labour supply services nowhere else classified
410Group 99852 Investigation and security services
411 998521Investigation services
412 998522Security consulting services
413 998523Security systems services
414 998524Armoured car services
415 998525Guard services
416 998526Training of guard dogs
417 998527Polygraph services
418 998528Fingerprinting services
419 998529Other security services nowhere else classified
420Group 99853 Cleaning services
421 998531Disinfecting and exterminating services
422 998532Window cleaning services
423 998533General cleaning services
424 998534Specialised cleaning services for reservoirs and tanks
425 998535Sterilisation of objects or premises (operating rooms)
426 998536Furnace and chimney cleaning services
427 998537Exterior cleaning of buildings of all types
428 998538Cleaning of transportation equipment
429 998539Other cleaning services nowhere else classified
430Group 99854 Packaging services
431 998540Packaging services of goods for others
432 998541Parcel packing and gift wrapping
433 998542Coin and currency packing services
434 998549Other packaging services nowhere else classified
435Group 99855 Travel arrangement, tour operator and related services
436 998551Reservation services for transportation
437 998552Reservation services for accommodation, cruises and package tours
438 998553Reservation services for convention centres, congress centres and exhibition halls
GST
439 998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
440 998555Tour operator services
441 998556Tourist guide services
442 998557Tourism promotion and visitor information services
443 998559Other travel arrangement and related services nowhere else classified
444Group 99859 Other support services
445 998591Credit reporting and rating services
446 998592Collection agency services
447 998593Telephone-based support services
448 998594Combined office administrative services
449 998595Specialised office support services such as duplicating services, mailing services, document preparation and the like
450 998596Events, exhibitions, conventions and trade shows organisation and assistance services
451 998597Landscape care and maintenance services
452 998598Other information services nowhere else classified
453 998599Other support services nowhere else classified
454Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities
455Group 99861 Support services to agriculture, hunting, forestry and fishing
456 998611Support services to crop production
457 998612Animal husbandry services
458 998613Support services to hunting
459 998614Support services to forestry and logging
460 998615Support services to fishing
461 998619Other support services to agriculture, hunting, forestry and fishing
462Group 99862 Support services to mining
463 998621Support services to oil and gas extraction
464 998622Support services to other mining nowhere else classified
465Group 99863 Support services to electricity, gas and water distribution
466 998631Support services to electricity transmission and distribution
467 998632Support services to gas distribution
468 998633Support services to water distribution
469 998634Support services to distribution services of steam, hot water and air- conditioning supply
470Heading 9987 Maintenance, repair and installation (except construction) services
471Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment
472 998711Maintenance and repair services of fabricated metal products, except machinery and equipment
473 998712Maintenance and repair services of office and accounting machinery
474 998713Maintenance and repair services of computers and peripheral equipment
475 998714Maintenance and repair services of transport machinery and equipment
476 998715Maintenance and repair services of electrical household appliances
GST
477 998716Maintenance and repair services of telecommunication equipments and apparatus
478 998717Maintenance and repair services of commercial and industrial machinery
479 998718Maintenance and repair services of elevators and escalators
480 998719Maintenance and repair services of other machinery and equipments
481Group 99872 Repair services of other goods
482 998721Repair services of footwear and leather goods
483 998722Repair services of watches, clocks and jewellery
484 998723Repair services of garments and household textiles
485 998724Repair services of furniture
486 998725Repair services of bicycles
487 998726Maintenance and repair services of musical instruments
488 998727Repair services for photographic equipment and cameras
489 998729Maintenance and repair services of other goods nowhere else classified
490Group 99873 Installation services (other than construction)
491 998731Installation services of fabricated metal products, except machinery and equipment
492 998732Installation services of industrial, manufacturing and service industry machinery and equipment
493 998733Installation services of office and accounting   machinery   and computers
494 998734Installation services of radio, television   and   communications equipment and apparatus
495 998735Installation   services of professional medical machinery and equipment, and precision and optical instruments
496 998736Installation services of electrical machinery and apparatus nowhere else classified
497 998739Installation services of other goods nowhere else classified
498Heading 9988 Manufacturing services on physical inputs (goods) owned by others
499Group 99881 Food, beverage and tobacco manufacturing services
500 998811Meat processing services
501 998812Fish processing services
502 998813Fruit and vegetables processing services
503 998814Vegetable and animal oil and fat manufacturing services
504 998815Dairy product manufacturing services
505 998816Other food product manufacturing services
506 998817Prepared animal feeds manufacturing services
507 998818Beverage manufacturing services
508 998819Tobacco manufacturing services nowhere else classified
509Group 99882 Textile, wearing apparel and leather manufacturing services
510 998821Textile manufacturing services
511 998822Wearing apparel manufacturing services
512 998823Leather and leather product manufacturing services
513Group 99883 Wood and paper manufacturing services
514 998831Wood and wood product manufacturing services
515 998832Paper and paper product manufacturing services
GST
516Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services
517 998841Coke and refined petroleum product manufacturing services
518 998842Chemical product manufacturing services
519 998843Pharmaceutical product manufacturing services
520Group 99885 Rubber, plastic and other non-metallic mineral  product manufacturing service
521 998851Rubber and plastic product manufacturing services
522 998852Plastic product manufacturing services
523 998853Other non-metallic mineral product manufacturing services
524Group 99886 Basic metal manufacturing services
525 998860Basic metal manufacturing services
526Group 99887 Fabricated metal product, machinery and equipment manufacturing services
527 998871Structural metal   product,   tank,   reservoir   and   steam   generator manufacturing services
528 998872Weapon and ammunition manufacturing services
529 998873Other fabricated metal product manufacturing and metal treatment services
530 998874Computer, electronic and optical product manufacturing services
531 998875Electrical equipment manufacturing services
532 998876General-purpose machinery manufacturing services nowhere else classified
533 998877Special-purpose machinery manufacturing services
534Group 99888 Transport equipment manufacturing services
535 998881Motor vehicle and trailer manufacturing services
536 998882Other transport equipment manufacturing services
537Group 99889 Other manufacturing services
538 998891Furniture manufacturing services
539 998892Jewellery manufacturing services
540 998893Imitation jewellery manufacturing services
541 998894Musical instrument manufacturing services
542 998895Sports goods manufacturing services
543 998896Game and toy manufacturing services
544 998897Medical and dental instrument and supply manufacturing services
545 998898Other manufacturing services nowhere else classified
546Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547Group 99891 Publishing, printing and reproduction services
548 998911Publishing, on a fee or contract basis
549 998912Printing and reproduction services of recorded media, on a fee or contract basis
550Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
551 998920Moulding,   pressing, stamping, extruding   and similar  plastic manufacturing services
552Group 99893 Casting, forging, stamping and similar metal manufacturing services
553 998931Iron and steel casting services
GST
554 998932Non-ferrous metal casting services
555 998933Metal forging,   pressing, stamping,   roll   forming   and   powder metallurgy services
556Group 99894 Materials recovery (recycling) services, on a fee or contract basis
557 998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558 998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
559Section 9 Community, social and personal services and other miscellaneous services
560Heading 9991 Public administration   and   other   services   provided   to   the community as a whole; compulsory social security services
561Group 99911 Administrative services of the government
562 999111Overall Government public services
  563   999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564 999113Public administrative services related to the more efficient operation of business
565 999119Other administrative services of the government nowhere else classified
566Group 99912 Public administrative services provided to the community as a whole
567 999121Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568 999122Services related to foreign economic aid
569 999123Services related to foreign military aid
570 999124Military defence services
571 999125Civil defence services
572 999126Police and fire protection services
573 999127Public administrative services related to law courts
574 999128Administrative services related to the detention or rehabilitation of criminals
575 999129Public administrative services related to other public order and safety affairs nowhere else classified
576Group 99913 Administrative services related to compulsory social security schemes
577 999131Administrative services related to sickness, maternity or temporary disablement benefit schemes
  578   999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
579 999133Administrative services related to unemployment compensation benefit schemes
580 999134Administrative services related to family and child allowance programmes
581Heading 9992 Education services
582Group 99921 Pre-primary education services
583 999210Pre-primary education services
GST
584Group 99922 Primary education services
585 999220Primary education services
586Group 99923 Secondary Education Services
587 999231Secondary education services, general
588 999232Secondary education services, technical and vocational
589Group 99924 Higher education services
590 999241Higher education services, general
591 999242Higher education services, technical
592 999243Higher education services, vocational
593 999249Other higher education services
594Group 99925 Specialised education services
595 999259Specialised education services
596Group 99929 Other education and training services and educational support services
597 999291Cultural education services
598 999292Sports and recreation education services
599 999293Commercial training and coaching services
600 999294Other education and training services nowhere else classified
601 999295services involving   conduct   of   examination   for   admission   to educational institutions
602 999299Other educational support services
603Heading 9993 Human health and social care services
604Group 99931 Human health services
605 999311Inpatient services
606 999312Medical and dental services
607 999313Childbirth and related services
608 999314Nursing and physiotherapeutic services
609 999315Ambulance services
610 999316Medical laboratory and diagnostic-imaging services
611 999317Blood, sperm and organ bank services
612 999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
613Group 99932 Residential care services for the elderly and disabled
614 999321Residential health-care services other than by hospitals
615 999322Residential care services for the elderly and persons with disabilities
616Group 99933 Other social services with accommodation
617 999331Residential care   services   for   children   suffering   from   mental retardation, mental health illnesses or substance abuse
618 999332Other social services with accommodation for children
619 999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620 999334Other social services with accommodation for adults
621Group 99934 Social services without accommodation for the elderly and disabled
622 999341Vocational rehabilitation services
623 999349Other social services without accommodation for the elderly and disabled nowhere else classified
624Group 99935 Other social services without accommodation
625 999351Child day-care services
GST
626 999352Guidance and counseling services nowhere else classified related to children
627 999353Welfare services without accommodation
628 999359Other social services without accommodation nowhere else classified
629Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services
630Group 99941 Sewerage, sewage treatment and septic tank cleaning services
631 999411Sewerage and sewage treatment services
632 999412Septic tank emptying and cleaning services
633Group 99942 Waste collection services
634 999421Collection services of hazardous waste
635 999422Collection services of non-hazardous recyclable materials
636 999423General waste collection services, residential
637 999424General waste collection services, other nowhere else classified
638Group 99943 Waste treatment and disposal services
639 999431Waste preparation, consolidation and storage services
640 999432Hazardous waste treatment and disposal services
641 999433Non-hazardous waste treatment and disposal services
642Group 99944 Remediation services
643 999441Site remediation and clean-up services
644 999442Containment, control   and   monitoring   services   and   other   site remediation services
645 999443Building remediation services
646 999449Other remediation services nowhere else classified
647Group 99945 Sanitation and similar services
648 999451Sweeping and snow removal services
649 999459Other sanitation services nowhere else classified
650Group 99949 Others
651 999490Other environmental protection services nowhere else classified
652Heading 9995 Services of membership organisations
653Group 99951 Services furnished by business, employers and professional organisations Services
654 999511Services furnished by business and employers organisations
655 999512Services furnished by professional organisations
656Group 99952 Services furnished by trade unions
657 999520Services furnished by trade unions
658Group 99959 Services furnished by other membership organisations
659 999591Religious services
660 999592Services furnished by political organisations
661 999593Services furnished by human rights organisations
662 999594Cultural and recreational associations
663 999595Services furnished by environmental advocacy groups
664 999596Services provided by youth associations
665 999597Other civic and social organisations
666 999598Home owners associations
667 999599Services provided by other membership organisations nowhere else classified
668Heading 9996 Recreational, cultural and sporting services
669Group 99961 Audiovisual and related services
GST
670 999611Sound recording services
671 999612Motion   picture, videotape, television   and    radio programme production services
672 999613Audiovisual post-production services
673 999614Motion picture, videotape and television programme distribution services
674 999615Motion picture projection services
675Group 99962 Performing arts and other live entertainment event presentation and promotion services
676 999621Performing arts event promotion and organisation services
677 999622Performing arts event production and presentation services
678 999623Performing arts facility operation services
679 999629Other performing arts and live entertainment services nowhere else classified
680Group 99963 Services of performing and other artists
  681   999631Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682 999632Services of authors, composers, sculptors and other artists, except performing artists
683 999633Original works of authors, composers and other artists except performing artists, painters and sculptors
684Group 99964 Museum and preservation services
685 999641Museum and preservation services of historical sites and buildings
686 999642Botanical, zoological and nature reserve services
687Group 99965 Sports and recreational sports services
688 999651Sports and recreational sports event promotion and organisation services
689 999652Sports and recreational sports facility operation services
690 999659Other sports and recreational sports services nowhere else classified
691Group 99966 Services of athletes and related support services
692 999661Services of athletes
693 999662Support services related to sports and recreation
694Group 99969 Other amusement and recreational services
695 999691Amusement park and similar attraction services
696 999692Gambling and betting services including similar online services
697 999693Coin-operated amusement machine services
698 999694Lottery services
699 999699Other recreation and amusement services nowhere else classified
700Heading 9997 Other services
701Group 99971 Washing, cleaning and dyeing services
702 999711Coin-operated laundry services
703 999712Dry-cleaning services (including fur product cleaning services)
704 999713Other textile cleaning services
705 999714Pressing services
706 999715Dyeing and colouring services
707 999719Other washing, cleaning and dyeing services nowhere else classified
708Group 99972 Beauty and physical well-being services
709 999721Hairdressing and barbers services
GST
710 999722Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711 999723Physical well-being services including health club and fitness centre
712 999729Other beauty treatment services nowhere else classified
713Group 99973 Funeral, cremation and undertaking services
714 999731Cemeteries and cremation services
715 999732Undertaking services
716Group 99979 Other miscellaneous services
717 999791Services involving commercial use or exploitation of any event
718 999792Agreeing to do an act
719 999793Agreeing to refrain from doing an act
720 999794Agreeing to tolerate an act
721 999795Conduct of religious ceremonies or rituals by persons
722 999799Other services nowhere else classified
723Heading 9998 Domestic services
724Group 99980 Domestic services
725 999800Domestic services both part time and full time
726Heading 9999 Services provided by extraterritorial organisations and bodies
727Group 99990 Services provided by extraterritorial organisations and bodies
728 999900Services provided by extraterritorial organisations and bodies
GST

Read More: Notification No. 11/2017 – Central Tax (Rate) GST: To notify the rates for supply of services under CGST Act

Web Stories: Notification No. 11/2017 – Central Tax (Rate) GST: To notify the rates for supply of services under CGST Act

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications

0 Comments

Submit a Comment

Your email address will not be published. Required fields are marked *

Pin It on Pinterest

Shares
Share This