Sl No. |
Finance Act,1994 erstwhile Section 65(105) |
Descriptions of Taxable Services |
Accounting Codes |
Tax Collection |
Other Receipts (interest) |
Penalties |
Deduct Refunds (for use by the field formations) |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
1 |
(a) |
Stockbroker service |
00440008 |
00440009 |
00441298 |
00440121 |
* |
(b) |
Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440003 |
00440119 |
00441296 |
00440122 |
* |
(c) |
Telegraph authority-pager[(c) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440015 |
00440020 |
00441301 |
00440021 |
2 |
(d) |
General insurance service |
00440005 |
00440006 |
00441297 |
00440120 |
3 |
(e) |
Advertising agency services |
00440013 |
00440016 |
00441299 |
00440017 |
4 |
(f) |
Courier agency service |
00440014 |
00440018 |
00441300 |
00440019 |
5 |
(g) |
Consulting engineer services |
00440057 |
00440058 |
00441310 |
00440059 |
6 |
(h) |
Custom House Agent service |
00440026 |
00440027 |
00441302 |
00440028 |
7 |
(i) |
Steamer agent services |
00440029 |
00440030 |
00441303 |
00440031 |
8 |
(j) |
Clearing and forwarding agent services |
00440045 |
00440046 |
00441306 |
00440047 |
9 |
(k) |
Manpower recruitment/supply agency service |
00440060 |
00440061 |
00441311 |
00440062 |
* |
(ka) |
Goods Transport Operator [This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service – (zzp)] |
00440067 |
00440068 |
00441313 |
00440069 |
10 |
(l) |
Air travel agent services |
00440032 |
00440033 |
00441304 |
00440034 |
11 |
(m) |
Mandap keeper service |
00440035 |
00440036 |
00441305 |
00440037 |
12 |
(n) |
Tour operator services |
00440063 |
00440064 |
00441312 |
00440065 |
13 |
(o) |
Rent-a-cab scheme operator services |
00440048 |
00440049 |
00441307 |
00440050 |
14 |
(p) |
Architect services |
00440072 |
00440073 |
00441314 |
00440074 |
15 |
(q) |
Interior decoration/ Designer services |
00440076 |
00440077 |
00441315 |
00440078 |
16 |
( r) |
Management or business consultant service |
00440116 |
00440117 |
00441325 |
00440118 |
17 |
(s) |
Chartered accountant services |
00440092 |
00440093 |
00441319 |
00440094 |
18 |
(t) |
Cost accountant service |
00440096 |
00440097 |
00441320 |
00440098 |
19 |
(u) |
Company secretary service |
00440100 |
00440101 |
00441321 |
00440102 |
20 |
(v) |
Real estate agent service |
00440104 |
00440105 |
00441322 |
00440106 |
21 |
(w) |
Security/ detective agency service |
00440108 |
00440109 |
00441323 |
00440110 |
22 |
(x) |
Credit rating agency service |
00440088 |
00440089 |
00441318 |
00440090 |
23 |
(y) |
Market research agency service |
00440112 |
00440113 |
00441324 |
00440114 |
24 |
(z) |
Underwriter service |
00440084 |
00440085 |
00441317 |
00440086 |
* |
(za) |
Mechanised slaughterhouse service [omitted vide Finance Act, 2001] |
00440080 |
00440081 |
00441316 |
00440082 |
25 |
(za) |
Scientific & technical consultancy services |
00440125 |
00440126 |
00441326 |
00440127 |
26 |
(zb) |
Photography service |
00440129 |
00440130 |
00441327 |
00440131 |
27 |
(zc) |
Convention service |
00440133 |
00440134 |
00441328 |
00440135 |
* |
(zd) |
Telegraph authority – leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440137 |
00440138 |
00441329 |
00440139 |
* |
(ze) |
Telegraph authority – telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440141 |
00440142 |
00441330 |
00440143 |
* |
(zf) |
Telegraph authority – telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440145 |
00440146 |
00441331 |
00440147 |
* |
(zg) |
Telegraph authority – facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] |
00440149 |
00440150 |
00441332 |
00440151 |
28 |
(zh) |
Online information and database access service and/ or retrieval service through computer network |
00440153 |
00440154 |
00441333 |
00440155 |
29 |
(zi) |
Video production agency/ video tape production service |
00440157 |
00440158 |
00441334 |
00440159 |
30 |
(zj) |
Sound recording studio or agency services |
00440161 |
00440162 |
00441335 |
00440163 |
31 |
(zk) |
Broadcasting service |
00440165 |
00440166 |
00441336 |
00440167 |
32 |
(zl) |
Insurance auxiliary service in relation to general insurance |
00440169 |
00440170 |
00441338 |
00440171 |
33 |
(zm) |
Banking and other Financial services |
00440173 |
00440174 |
00441339 |
00440175 |
34 |
(zn) |
Port service (major ports) |
00440177 |
00440178 |
00441341 |
00440179 |
35 |
(zo) |
Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] |
00440181 |
00440182 |
00441343 |
00440183 |
* |
(zp) |
Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)] |
----------- |
-------------- |
----------- |
------------- |
36 |
(zq) |
Beauty parlours /beauty treatment |
00440209 |
00440210 |
00441361 |
00440211 |
37 |
(zr) |
Cargo handling service |
00440189 |
00440190 |
00441348 |
00440191 |
38 |
(zs) |
Cable operators |
00440217 |
00440218 |
00441366 |
00440219 |
39 |
(zt) |
Dry cleaning service |
00440221 |
00440222 |
00441369 |
00440223 |
40 |
(zu) |
Event management |
00440197 |
00440198 |
00441353 |
00440199 |
41 |
(zv) |
Fashion design |
00440213 |
00440214 |
00441363 |
00440215 |
42 |
(zw) |
Health club and fitness centre service |
00440205 |
00440206 |
00441358 |
00440207 |
43 |
(zx) |
Life insurance service |
00440185 |
00440186 |
00441346 |
00440187 |
44 |
(zy) |
Insurance auxiliary service concerning life insurance business |
00440185 |
00440186 |
00441346 |
00440187 |
45 |
(zz) |
Rail travel agent’s service |
00440201 |
00440202 |
00441356 |
00440203 |
46 |
(zza) |
Storage and warehousing services |
00440193 |
00440194 |
00441350 |
00440195 |
47 |
(zzb) |
Business auxiliary service |
00440225 |
00440226 |
00441371 |
00440227 |
48 |
(zzc) |
Commercial training or coaching |
00440229 |
00440230 |
00441374 |
00440231 |
49 |
(zzd) |
Erection, commissioning and installation |
00440233 |
00440234 |
00441376 |
00440235 |
50 |
(zze) |
Franchise service |
00440237 |
00440238 |
00441384 |
00440239 |
51 |
(zzf) |
Internet café |
00440241 |
00440242 |
00441386 |
00440243 |
52 |
(zzg) |
Maintenance or repair service |
00440245 |
00440246 |
00441388 |
00440247 |
53 |
(zzh) |
Technical testing and analysis service |
00440249 |
00440250 |
00441389 |
00440251 |
54 |
(zzi) |
Technical inspection and certification agency service |
00440249 |
00440250 |
00441389 |
00440251 |
* |
(zzj) |
Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] |
--------- |
----------- |
------------ |
---------- |
55 |
(zzk) |
Foreign exchange broker service |
00440173 |
00440174 |
00441339 |
00440175 |
56 |
(zzl) |
Other port (minor port) service |
00440177 |
00440178 |
00441341 |
00440179 |
57 |
(zzm) |
Airport services by airport authority |
00440258 |
00440259 |
00441391 |
00440260 |
58 |
(zzn) |
Transport of goods by air |
00440266 |
00440267 |
00441393 |
00440268 |
59 |
(zzo) |
Business exhibition service |
00440254 |
00440255 |
00441390 |
00440256 |
60 |
(zzp) |
Transport of goods by road/goods transport agency service |
00440262 |
00440263 |
00441392 |
00440264 |
61 |
(zzq) |
Construction services other than residential complex, including commercial/industrial buildings or civil structures |
00440290 |
00440291 |
00441399 |
00440292 |
62 |
(zzr) |
Services by holder of intellectual property right providing intellectual property services other than copyright |
00440278 |
00440279 |
00441396 |
00440280 |
63 |
(zzs) |
Opinion poll agency service |
00440274 |
00440275 |
00441395 |
00440276 |
64 |
(zzt) |
Outdoor catering |
00440051 |
00440052 |
00441308 |
00440053 |
65 |
(zzu) |
Services by a programme producer |
00440286 |
00440287 |
00441398 |
00440288 |
66 |
(zzv) |
Survey and exploration of mineral |
00440270 |
00440271 |
00441394 |
00440272 |
67 |
(zzw) |
Pandal or shamiana service |
00440054 |
00440055 |
00441309 |
00440056 |
68 |
(zzx) |
Travel agent for booking of passage(other than air/rail travel agents) |
00440294 |
00440295 |
00441400 |
00440296 |
69 |
(zzy) |
Services provided by recognised/registered associations in relation to forward contracts |
00440282 |
00440283 |
00441397 |
00440284 |
70 |
(zzz) |
Transport of goods through pipeline or other conduit |
00440302 |
00440303 |
00441430 |
00440304 |
71 |
(zzza) |
Site formation and clearance, excavation, earth moving and demolition services |
00440306 |
00440307 |
00441431 |
00440308 |
72 |
(zzzb) |
Dredging of rivers, ports harbours, backwaters, estuaries, etc. |
00440310 |
00440311 |
00441432 |
00440312 |
73 |
(zzzc) |
Survey and map making service |
00440314 |
00440315 |
00441433 |
00440316 |
74 |
(zzzd) |
Cleaning services |
00440318 |
00440319 |
00441434 |
00440320 |
75 |
(zzze) |
Club or association service |
00440322 |
00440323 |
00441435 |
00440324 |
76 |
(zzzf) |
Packaging service |
00440326 |
00440327 |
00441436 |
00440328 |
77 |
(zzzg) |
Mailing list compilation and mailing service |
00440330 |
00440331 |
00441437 |
00440332 |
78 |
(zzzh) |
Construction of residential complex service |
00440334 |
00440335 |
00441438 |
00440336 |
79 |
(zzzi) |
Service provided by a registrar to an issue |
00440338 |
00440339 |
00441439 |
00440340 |
80 |
(zzzj) |
Service provided by a share transfer agent |
00440342 |
00440343 |
00441440 |
00440344 |
81 |
(zzzk) |
Automated Teller Machine operations, maintenance or management service |
00440346 |
00440347 |
00441441 |
00440348 |
82 |
(zzzl) |
Service provided by a recovery agent |
00440350 |
00440351 |
00441442 |
00440352 |
83 |
(zzzm) |
Selling of space or time slots for advertisements |
00440354 |
00440355 |
00441443 |
00440356 |
84 |
(zzzn) |
Sponsorship service provided to body-corporate or firm including sports sponsorships |
00440358 |
00440359 |
00441444 |
00440360 |
85 |
(zzzo) |
Transport of passengers embarking on domestic/international journey by air |
00440362 |
00440363 |
00441445 |
00440364 |
86 |
(zzzp) |
Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) |
00440390 |
00440391 |
00441446 |
00440392 |
87 |
(zzzq) |
Business support service |
00440366 |
00440367 |
00441447 |
00440368 |
88 |
(zzzr) |
Auction service |
00440370 |
00440371 |
00441448 |
00440372 |
89 |
(zzzs) |
Public relation management service |
00440374 |
00440375 |
00441449 |
00440376 |
90 |
(zzzt) |
Ship management service |
00440378 |
00440379 |
00441450 |
00440380 |
91 |
(zzzu) |
Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) |
00440382 |
00440383 |
00441451 |
00440384 |
92 |
(zzzv) |
Transport of persons by cruise ship |
00440386 |
00440387 |
00441452 |
00440388 |
93 |
(zzzw) |
Credit card, debit card, charge card or other payment card related services |
00440394 |
00440395 |
00441453 |
00440396 |
94 |
(zzzx) |
Services of telegraph authority in relation to telecommunication service |
00440398 |
00440399 |
00441454 |
00440400 |
95 |
(zzzy) |
Mining of mineral, oil or gas service |
00440402 |
00440403 |
00441455 |
00440404 |
96 |
(zzzz) |
Renting of immovable property services |
00440406 |
00440407 |
00441456 |
00440408 |
97 |
(zzzza) |
Works contract service |
00440410 |
00440411 |
00441457 |
00440412 |
98 |
(zzzzb) |
Development and supply of content for use in telecom services, advertising agency, etc. |
00440414 |
00440415 |
00441458 |
00440416 |
99 |
(zzzzc) |
Asset management including portfolio management and fund management |
00440418 |
00440419 |
00441459 |
00440420 |
100 |
(zzzzd) |
Design service other than interior decoration and fashion designing |
00440422 |
00440423 |
00441460 |
00440424 |
101 |
(zzzze) |
Information technology software service |
00440452 |
00440450 |
00441461 |
00440451 |
102 |
(zzzzf) |
Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) |
00440430 |
00440431 |
00441462 |
00440432 |
103 |
(zzzzg) |
Services provided by a recognized stock exchange in relation to transaction in securities |
00440434 |
00440435 |
00441463 |
00440436 |
104 |
(zzzzh) |
Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts |
00440438 |
00440439 |
00441464 |
00440440 |
105 |
(zzzzi) |
Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts |
00440442 |
00440443 |
00441465 |
00440446 |
106 |
(zzzzj) |
Services provided by any person in relation to supply of tangible goods |
00440445 |
00440447 |
00441466 |
00440448 |
107 |
(zzzzk) |
Cosmetic and plastic surgery service |
00440460 |
00440463 |
00441467 |
00440466 |
108 |
(zzzzl) |
Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) |
00440470 |
00440473 |
00441468 |
00440476 |
109 |
(zzzzm) |
Legal consultancy service |
00440480 |
00440483 |
00441469 |
00440486 |
110 |
(zzzzn) |
Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. |
00440595 |
00440596 |
00441470 |
00440597 |
111 |
(zzzzo) |
Health services by a clinical establishment, health check-up/diagnosis , etc. |
00440598 |
00440599 |
00441471 |
00440600 |
112 |
(zzzzp) |
Maintenance of medical records |
00440601 |
00440602 |
00441472 |
00440603 |
113 |
(zzzzq) |
Service of promotion or marketing of brand of goods/services/events |
00440604 |
00440605 |
00441473 |
00440606 |
11 |
(zzzzr) |
Service of permitting commercial use or exploitation of events |
00440607 |
00440608 |
00441474 |
00440609 |
115 |
(zzzzs) |
Electricity exchange service |
00440610 |
00440611 |
00441475 |
00440612 |
116 |
(zzzzt) |
Copyright service – transfer temporarily/ permit use or enjoyment |
00440613 |
00440614 |
00441476 |
00440615 |
117 |
(zzzzu) |
Special services provided by builders |
00440616 |
00440617 |
00441477 |
00440618 |
118 |
(zzzzv) |
Restaurant service |
00441067 |
00441068 |
00441478 |
00441069 |
119 |
(zzzzw) |
Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. |
00441070 |
00441071 |
00441479 |
00441072 |
120 |
|
Other taxable services [ services other than the 119 listed above] |
00441480 |
00441481 |
00441485 |
00441482 |