MGST Tax Rate Notification for… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	State of Maharashtra
Ministry	Govt of Maharashtra
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR R FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION Notification No. 11/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 103 (10) /Taxation- 1l.-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, subsection (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra , 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 in column (5) of the said Table:- Table Sl | Chapter, Rate No. Sect:fm or Description of Service (per Condition Heading cent.)

5] ) @) @) ) 1 Chapter 99 | All Services 2 Section 5 Construction Services 3 | Heading (i) Construction of a complex, 9954 building, civil structure or a part (Constructio | thereof, including a complex or n services) building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion 9 - 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)

(ii) composite supply of works contract as defined in clause 119 of section 2 of Maharashtra Goods and Services Tax Act, 2017.

(i) construction services other than 9 - FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Chapter, Section or Heading Description of Service Rate (per cent.)

Condition

(2) (3) (4) (5)

(i) and (ii) above.

Section 6 Distributive Trade Services;

Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 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.

Heading 9962 Services in retail trade.

Explanation- This service does not include sale or purchase of goods Heading 9963 (Accommoda tion, 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.

(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR R sl Chapter, Section Heading or Description of Service Rate (per cent.)

Condition

(1) (2) (3) (4) (5) 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.

(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.

(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 airheating in any part of the establishment, at any time during the year.

(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 R FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Chapter, Section Heading or Description of Service Rate (per cent.)

Condition

(1) (2) (3) (4) (5) 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.

(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.

(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.

(viij ~Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for 14 FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% k] Sl | Chapter, Rate No. Sectlfm or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) 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.

(ix) Accommodation, food and beverage services other than (i), (ii), 9 -

(iii), (iv), (v), (vi), (vii) and (viii) above.

8 | Heading (i) Transport of passengers, with or Provided that 9964 without accompanied belongings, by credit of input (Passenger rail in first class or air conditioned tax charged in transport coach. respect of services) goods used in supplying the

2.5 service is not utilised for paying state tax or integrated tax on the supply of the service

(ii) Transport of passengers, with or without accompanied belongings by-

(a) air conditioned contract Provided that carriage other than motorcab; credit of input

(b) air conditioned stage carriage; tax charged on

Explanation.- services used

(a) “contract carriage” has the 2.5 in supplying 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) ;

the service has not been taken [Please refer to

Explanation no. (iv)] 3% FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% Sl | Chapter, Rate No. Sect:fm or Description of Service (per Condition Heading cent.)

(1) (2) (3) 4) (5)

(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).

(iii) Transport of passengers, with or Provided that without accompanied belongings, by credit of input air in economy class. tax charged on goods used in supplying the

2.5 - service has not been taken [Please refer to

Explanation no. (iv)]

(iv) Transport of passengers, with or Provided that without accompanied belongings, by credit of input air, embarking from or terminating in tax charged on a Regional Connectivity Scheme goods used in Airport, as notified by the Ministry of supplying the L A 2.5 x Civil Aviation. service has not been taken [Please refer to

Explanation no. (iv)]

(v) Transport of passengers by air, with or without accompanied 6 _ belongings, in other than economy class.

(vi) Transport of passengers by Provided that motorcab where the cost of fuel is credit of input included in the consideration tax charged on charged from the service recipient. goods and services used

2.5 in supplying the service has not been taken [Please refer to

Explanation no. (iv)]

(vii) Passenger transport services 9 _ other than (i), (i) (iii), (iv), (v) and (vi) FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% 3 Sl | Chapter, Rate No. Sectl?n or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) above.

9 | Heading (i) Transport of goods by rail (other Provided that 9965 than services specified at item no. credit of input (Goods (iv)). tax charged in transport respect of services) goods in supplying the

2.5 service is not utilised for paying state tax or integrated tax on the supply of the service

(ii) Transport of goods in a vessel. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk

2.5 carriers and tankers) used in supplying the service has not been taken [Please refer to

Explanation no. (iv)]

(ii) Services of goods transport Provided that agency (GTA) in relation to credit of input transportation of goods (including tax charged on used household goods for personal goods and use). services used

Explanation.- “goods transport 2.5 in supplying agency” means any person who the service has provides service in relation to not been taken transport of goods by road and [Please refer to issues consignment note, by Explanation whatever name called. no. (iv)]

(iv) Transport of goods in containers by rail by any person other than 6 - Indian Railways.

(v) Goods transport services other 9 _ than (i), (i), (iii) and (iv) above.

3% FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% Sl | Chapter, Rate No. Sectlfm or Description of Service (per Condition Heading cent.)

1] 2) @) @) 5) 10 | Heading (i) Renting of motorcab where the Provided that 9966 cost of fuel is included in the credit of input (Rental consideration charged from the tax charged on services of | service recipient. goods and transport services used vehicles) 2.5 in supplying the service has not been taken [Please refer to

Explanation no. (iv)]

(ii) Rental services of transport vehicles with or without operators, 9 - other than (i) above.

11 | Heading (i) Services of goods transport agency Provided that 9967 (GTA) in relation to transportation of credit of input (Supporting | goods (including used household tax charged on services in | goods for personal use). goods and transport) Explanation.- “goods transport services used agency” means any person who 2.5 in supplying provides service in relation to the service has transport of goods by road and not been taken issues consignment note, by [Please refer to whatever name called. Explanation no. (iv)]

(ii) Supporting services in transport 9 _ other than (i) above.

12 | Heading Postal and courier services. 9 9968 - 13 | Heading Electricity, gas, water and other 9 9969 distribution services. - 14 | Section 7 Financial and related services; real estate services; and rental and leasing services.

15 | Heading i) Services provided by a foreman of .

9971 D o b velation 1o ahit Provided __that ! . . credit of input (Financial Explanation.- ¢ h d o ien . ax charged on and related | (a) "chit’ means a transaction oods used in services) whether called chit, chit fund, chitty, g lyi th kuri, or by whatever name by or 6 SUPPyng © 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 service has not been taken [Please refer to

Explanation no. (iv)] FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% 39 Sl | Chapter, Rate No. Sectl?n or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) 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).

(ii) Transfer of the right to use any | Same goods for any purpose (whether or| rate of not for a specified period) for cash, | state tax deferred payment or other valuable as on consideration. supply of like - goods involving transfer of title in goods

(iii) Any transfer of right in goods or Same of undivided share in goods without | rate of the transfer of title thereof. state tax as on supply of like - goods involving transfer of title in goods

(iv) Leasing of aircrafts by an Provided that operator for operating scheduled air credit of input transport service or scheduled air tax charged on cargo service by way of transaction goods used in covered by clause (f) paragraph 5 of 25 supplying the Schedule II of the Maharashtra Goods and Services Act, 2017.

Explanation.-

(a) “operator” means a person, organisation or enterprise engaged in service has not been taken [Please refer to

Explanation no. (iv)] E4 FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Chapter, Section or Heading Description of Service Rate (per cent.)

Condition

(1) (2) (3) (4) (5) 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.

(v) Financial and related services other than (i), (i), (iii), and (iv) above.

16 Heading 9972 Real estate services.

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.

(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)]

(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 state tax as on supply of like goods involving transfer of title in goods FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% R} Sl | Chapter, Rate No. | Section or Description of Service (per N Heading cent.) Condition [51] ) @) @) 5)

(iv) Any transfer of right in goods or Same of undivided share in goods without | rate of the transfer of title thereof. state 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 Maharashtra Goods and Services Act, 2017.

Explanation.-

(a) “operator” means a person, organisation or enterprise ‘engaged in Provided that or offering to engage in aircraft . .

operations: credit of input

(b) “scheduled air transport service” tgij;dcshaigzg 012 means an air transport service .

undertaken between the same two or 2.5 supl?lylng the . service has not more places operated according to a been taken published time table or with flights [Please refer to so regular or frequent that they Explanation constitute a recognisable systematic .

series, each flight being open to use no. (iv)] by members of the public;

(vi) Leasing or rental services, with or | Same without operator, other than (i), (i), | rate of

(iii), (iv) and (v) above. state tax | - as applicabl ¥o FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% Sl | Chapter, Rate No. Sect:fm or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) eon supply of like goods involving transfer of title in goods 18 | Section 8 Business and Production Services 19 | Heading Research and development services. 9 - 9981 20 | Heading Legal and accounting services. 9 9982 B 21 | Heading (i) Selling of space for advertisement 25 _ 9983 in print media. ) (Other (ii) Other professional, technical and professional, | business services other than (i) technical above. 9 - and business services) 22 | Heading Telecommunications, broadcasting 9 _ 9984 and information supply services.

23 | Heading (i) Supply of tour operators services. 1. Provided 9985 Explanation.- "tour operator" means that credit of (Support any person engaged in the business input tax services) of planning, scheduling, organizing, charged on arranging tours (which may include goods and arrangements for accommodation, services used sightseeing or other similar services) in supplying by any mode of transport, and the service has includes any person engaged in the not been taken business of operating tours. [Please refer to 25 Explfznation no. (iv)]

2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodatio n and transportation FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% ¥R Sl | Chapter, Rate No. Sect:fm or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) 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 accommodatio n and transportation required for such a tour.

(ii) Support services other than (i) 9 _ above 24 | Heading (i) Support services to agriculture, 9986 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 Nil i - 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 ¥R FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Chapter, Section or Heading Description of Service Rate (per cent.)

Condition

(1) (2) (3) (4) (5) 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 preconditioning, 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.

(ili) 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.

(ii) Support services to mining, electricity, gas and water distribution.

25 Heading 9987 Maintenance, repair and installation (except construction) services.

26 Heading 9988 (Manufactur ing services on physical

(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

2.5 FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR ¥3 sl No.

Chapter, Section or Heading Description of Service Rate (per cent.)

Condition

(1) (2) (4) (5) inputs (goods) owned by others) @) fabrics;

() 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 (S5lof 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)];

(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.

(ii) Manufacturing services on %% FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% Sl | Chapter, Rate No. Sectl?n or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) physical inputs (goods) owned by others, other than (i) above.

27 | Heading Other manufacturing services;

9989 publishing, printing and 9 reproduction services; materials recovery services.

28 | Section 9 Community, Social and Personal Services and other miscellaneous services 29 | Heading Public administration and other 9991 services provided to the community 9 as a whole; compulsory social security services.

30 | Heading Education services. 9 9992 31 | Heading Human health and social care N 9 9993 services.

32 | Heading Sewage and waste collection, 9994 treatment and disposal and other 9 environmental protection services.

33 Heading Services of membership 9 9995 organisations.

Heading (i) Services by way of admission or 34 9996 access to circus, Indian classical 9 (Recreationa | dance including folk dance, theatrical 1, cultural | performance, drama.

and sporting | (ii) Services by way of admission services) exhibition of cinematograph films . P . . 9 where price of admission ticket is one hundred rupees or less.

(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, 14 merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.

(iv) Services provided by a race club by way of totalisator or a license to 14 bookmaker in such club.

(v) Gambling. 14

(vi) Recreational, cultural and 9 FERTEE IE I STEENTT HIT TR-3, J ], 0%9/3TE ¢, T 2RI ¥u Sl | Chapter, Rate No. Sectlfm or Description of Service (per Condition Heading cent.)

[51] ) @) @) 5) sporting services other than (i), (ii),

(iii), (iv) and (v) above.

35 | Heading Other services (washing, cleaning 9997 and dyeing services; beauty and physical well-being services; and 9 _ other miscellaneous services including services nowhere else classified).

36 | Heading Domestic services. 9 _ 9998 37 | Heading Services provided by extraterritorial 9 _ 9999 organisations and bodies.

2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

Explanation .— For the purposes of paragraph 2, “total amount” means the sum total of,-

(a) consideration charged for aforesaid service; and

(b) amount charged for transfer of land or undivided share of land, as the case may be.

3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

4. Explanation.- For the purposes of this notification,-

(i) Goods includes capital goods.

(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).

(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the

%% FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

(iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

(a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and

(b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Maharashtra Goods and Services Tax Act, 2017 and the rules made thereunder.

(v) ‘"information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.

(vii) “agricultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.

(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.

This notification shall come into force with effect from 1st day of July,

2017.

By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.

FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I %9 Annexure: Scheme of Classification of Services Chapter, Sect.lon, Code Service Description Heading or Grony (Tariff) Service

(2) (3) (4) Chapter 99 All Services Section 5 Construction Services Heading 9954 Construction services Group 99541 Construction services of buildings Construction services of single dwelling or multi 995411 dwelling or multi-storied residential buildings Construction services of other residential buildings 995412 |such as old age homes, homeless shelters, hostels and the like 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 995413 Construction services of commercial buildings such as office buildings, exhibition and marriage 995414 | halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, 995415 | hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings 10 Construction services of other buildings nowhere 995416 else classified 11 Services involving repair, alterations, additions, 995419 | replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group General construction services of civil 99542 engineering works 13 General construction services of highways, streets, 995421 |roads, railways and airfield runways, bridges and tunnels 14 General construction services of harbours, 995422 | waterways, dams, water mains and lines, irrigation and other waterworks A FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) General construction services of long-distance underground/ overland/ submarine pipelines, 15 995423 | communication and electric power lines (cables);

pumping stations and related works; transformer stations and related works General construction services of local water and 16 995424 | sewage pipelines, electricity and communication cables and related works 17 095425 Qenera% construction services of mines and industrial plants 18 995426 Qeneral anstructlon services of Power Plants and its related infrastructure 19 995427 Genera; constr}{ctlon services of outdoor sport and recreation facilities 20 095428 Gegeral ) construction services of‘ other civil engineering works nowhere else classified Services involving repair, alterations, additions, 21 995429 | replacements, renovation, maintenance or remodeling of the constructions covered above 29 Group Sit i .

99543 ite preparation services 23 995431 | Demolition services Site formation and clearance services including preparation services to make sites ready for 24 995432 subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 995433 | Excavating and earthmoving services 26 095434 Water Well drll‘hng services and septic system installation services 27 995435 Other site preparation services nowhere else classified Services involving repair, alterations, additions, 28 995439 | replacements, maintenance of the constructions covered above 29 Group Assembly and erection of prefabricated 99544 constructions 30 095441 Installgtlon, aS§embly and erection services of prefabricated buildings FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I %% Annexure: Scheme of Classification of Services Chapter, .

S. Section, Service . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) _ (4) ; ;

31 095442 Installation, assembly and erection services of other prefabricated structures and constructions Installation services of all types of street furniture 32 995443 | (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 095444 Other assembly and erection services nowhere else classified Services involving repair, alterations, additions, 34 995449 |replacements, maintenance of the constructions covered above 35 g;;:_l; 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 095458 Other spepial trade construction services nowhere else classified Services involving repair, alterations, additions, 44 995459 |replacements, maintenance of the constructions covered above 45 g;;:_l; Installation services Electrical installation services including Electrical 46 995461 |wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 | Water plumbing and drain laying services 48 095463 HeaFing, yentilatif)n a.qd 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 “wo FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or N G (Tariff) roup

(1) (2) (3) (4) Services involving repair, alterations, additions, 53 995469 |replacements, maintenance of the installations covered above Group 13 . ichs .

54 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 Othgr floor laying, wall covering and wall papering services 60 995476 | Joinery and carpentry services 61 995477 | Fencing and railing services 62 095478 Other building corppletlon and finishing services nowhere else classified Services involving repair, alterations, additions, 63 995479 | replacements, maintenance of the completion/finishing works covered above Distributive Trade Services ; Accommodation, 64 | Section 6 Food and Beverage Service; Transport Services;

Gas and Electricity Distribution Services Heading . N 65 9961 Services in wholesale trade Group 56 | 99611 Services provided for a fee or commission or on 67 996111 contract basis on wholesale trade Heading . N .

68 9962 Services in retail trade Group 59 | 99621 70 996211 Services proylded for‘ a fee or commission or on contract basis on retail trade 71 Ig-l;;gmg Accommodation, food and beverage services Group . .

72 99631 Accommodation services FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% R Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group 1] 2) @) @) 73 096311 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 Group : .

76 09632 Other accommodation services 77 096321 Room or unit jaccommodatlon services for students in student residences Room or unit accommodation services provided by 78 996322 Hostels, Camps, Paying Guest and the like 79 996329 Other room or ‘unlt accommodation services nowhere else classified 80 Group Food, edible preparations, alcoholic and non- 99633 alcoholic beverages serving services Services provided by restaurants, cafes and similar 81 996331 | eating facilities including takeaway services, room services and door delivery of food Services provided by Hotels, Inn, Guest House, 82 996332 | Club and the like including room services, takeaway services and door delivery of food 83 996333 Serv1ges provided in canteen and other similar establishments 24 096334 Cater‘lng Services in eXhlblthn‘ halls, evgnts, marriage halls and other outdoor/indoor functions 85 996335 | Catering services in trains, flights and the like Preparation or supply services of food, edible 86 996336 preparations, ) a}cohohc and non—alcthhc beverages to airlines and other transportation operators 87 996337 | Other contract food services Other food, edible preparations, alcoholic and non- 88 996339 alcohphc beverages serving services nowhere else classified.

Heading .

89 9964 Passenger transport services Group Local transport and sightseeing transportation 90 .

99641 services of passengers uz FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Local land transport services of passengers by 91 996411 |railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 096412 Tax1‘ services including radio taxi and other similar services 93 096413 Nonjscheduled local bus and coach charter services 94 996414 | Other land transportation services of passengers 95 096415 Logal Watef transport services of passengers by ferries, cruises and the like 96 096416 Slghtseelng‘tra_nsportatlon services by rail, land, water and air 97 996419 Other local tra_nsp:ortatlon services of passengers nowhere else classified 98 Group Long-distance transport services of passengers 99642 e P passeng Long-distance transport services of passengers 99 996421 | through rail network by railways, metro and the like Long-distance transport services of passengers 100 996422 t}}rough road by bus, car, non—schedul‘ed long distance bus and coach services, stage carriage and the like 101 996423 Tax1‘ services including radio taxi and other similar services Coastal and transoceanic (overseas) water 102 996424 | transport services of passengers by Ferries, Cruise Ships and the like 103 096425 Domestlc/ international scheduled air transport services of passengers 104 096426 Domestic/ {nternatlonal non-scheduled air transport services of passengers 105 996427 | Space transport services of passengers 106 096429 Other long-distance tra.nqurtatlon services of passengers nowhere else classified Heading .

107 9965 Goods Transport Services FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I w3 Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Group .

108 99651 Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household and office 109 996511 | furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles Railway transport services of Goods including letters, parcels, live animals, household and office 110 996512 . . ;

furniture, intermodal containers, bulk cargo and the like Transport services of petroleum and natural gas, 111 996513 PP water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified Group .

113 09652 Water transport services of goods Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, 114 996521 > .

tankers, bulk cargo vessels, container ships and the like 115 996522 Inlapd water transport services of goods by refrigerator vessels, tankers and other vessels Group . .

116 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 Heading Rental services of transport vehicles with or 9966 without operators 120 Group Rental services of transport vehicles with or 99660 without operators Rental services of road vehicles including buses, 121 996601 | coaches, cars, trucks and other motor vehicles, with or without operator Rental services of water vessels including 122 996602 | passenger vessels, freight vessels and the like with or without operator Wy FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Rental services of aircraft including passenger 123 996603 | aircrafts, freight aircrafts and the like with or without operator Rental services of other transport vehicles nowhere 124 996609 else classified with or without operator Heading : . :

125 9967 Supporting services in transport Group : .

126 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 Group : .

131 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 Group : . .

135 99673 Supporting services for railway transport 136 996731 | Railway pushing or towing services 137 996739 Other supporting _services for railway transport nowhere else classified Group : .

138 99674 Supporting services for road transport 139 996741 | Bus station services Operation services of national highways, state 140 996742 | 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 supportlng‘ services for road transport nowhere else classified 144 Group Supporting services for water transport (coastal, 99675 transoceanic and inland waterways) Port and waterway operation services (excluding 145 996751 | cargo handling) such as operation services of ports, docks, light houses, light ships and the like FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I uu Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 146 996752 | Pilotage and berthing services 147 996753 | Vessel salvage and refloating services 148 996759 Other supportmg‘ services for water transport nowhere else classified 149 Group Supporting services for air or space transport 29676 PP g P P 150 996761 Alrpor‘t operation services (excluding cargo handling) 151 996762 | Air traffic control services 152 996763 | Other supporting services for air transport 153 996764 | Supporting services for space transport Group : .

154 99679 Other supporting transport services 155 996791 | Goods transport agency services for road transport 156 096792 Goods transport agency services for other modes of transport 157 996793 | Other goods transport services 158 996799 Other supporting transport services nowhere else classified Heading . .

159 9968 Postal and courier services Group . .

160 99681 Postal and courier services 161 996811 Postgl services including ‘post office counter services, mail box rental services 162 996812 | Courier services 163 996813 | Local delivery services 164 996819 | Other Delivery Services nowhere else classified Heading Electricity, gas, water and other distribution 165 :

9969 services Group s :cps : .

166 99691 Electricity and gas distribution services 167 996911 | Electricity transmission services 168 996912 | Electricity distribution services 169 996913 | Gas distribution services Group :cps : .

170 Water distribution and other services 99692 ug TERTE, JTE W19 AFEROT T IR-, ST IR, R0%9/ATWE ¢, I /IR Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 171 996921 | Water distribution services 172 996922 Serv1qes 1nvqh(1ng distribution of steg.m, hot water and air conditioning supply and the like 173 996929 | Other similar services 174 | Section 7 Fma.ncml and related ser.v:ces; r.eal estate services; and rental and leasing services Heading : : .

175 9971 Financial and related services Group Financial services (except investment banking, 176 : : : .

99711 insurance services and pension services) 177 997111 | Central banking services 178 997112 | Deposit services 179 997113 Credltjgrantlng services 1nc1ud}r}g stand-by commitment, guarantees and securities 180 997114 | Financial leasing services Other financial services (except investment 181 997119 . s . . .

banking, insurance services and pension services) Group : .

182 99712 Investment banking services 183 997120 | Investment banking services Group Insurance and pension services (excluding 184 . .

99713 reinsurance services) 185 997131 | pension services 186 997132 Life _insurance services (excluding reinsurance services) 187 997133 | Accident and health insurance services 188 997134 | Motor vehicle insurance services 189 997135 Mar{ne, aviation, and other transport insurance services 190 997136 Frelght insurance services and travel insurance services 191 997137 | Other property insurance services 192 997139 OFher non-life _insurance services (excluding reinsurance services) Group : .

193 99714 Reinsurance services 194 997141 | Life reinsurance services FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I wo Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 195 997142 | Accident and health reinsurance services 196 997143 | Motor vehicle reinsurance services 197 997144 Mar{ne, aviation and other transport reinsurance services 198 997145 | Freight reinsurance services 199 997146 | Other property reinsurance services 200 997149 | Other non-life reinsurance services 201 Group Services auxiliary to financial services (other 99715 than to insurance and pensions) Services related to investment banking such as 202 997151 | mergers and acquisition services, corporate finance and venture capital services 203 997152 Brolferage and‘related secu}rltles and commf)dltles services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 | Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 | Financial consultancy services 208 997157 | Foreign exchange services 209 097158 Financial Fra.nsactlons processing and clearing house services 210 997159 | Other services auxiliary to financial services Group . o . .

211 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 Group . . .

217 99717 Services of holding financial assets 218 997171 | Services of holding equity of subsidiary companies Services of holding securities and other assets of 219 997172 trusts and funds and similar financial entities ue FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Heading .

220 9972 Real estate services 291 Group Real estate services involving owned or leased 99721 property 292 997211 Rer}tal or leasing services involving own or leased residential property 203 997212 Rental or 1ea§1ng 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 207 Group Real estate services on a fee or commission 99722 basis or on contract basis 208 997221 Proper‘ty‘ management services on a fee or commission basis or on contract basis 299 997229 Building sal@s 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 097224 Real ‘est‘ate a}?pralsal services on a fee or commission basis or on contract basis Heading Leasing or rental services with or without 232 9973 operator Grou Leasing or rental services concerning 233 P machinery and equipment with or without 99731 operator Leasing or rental services concerning transport 234 997311 | equipments including containers, with or without operator 235 097312 Leasu}g or rental services concerning agricultural machinery and equipment with or without operator 236 997313 Leasn}g or rental services concerning construction machinery and equipment with or without operator Leasing or rental services concerning office 237 997314 | machinery and equipment (except computers) with or without operator 238 997315 L§a51ng or rental services concerning computers with or without operators FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I u] Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Leasing or rental services concerning 239 997316 | telecommunications equipment with or without operator Leasing or rental services concerning other 240 997319 | machinery and equipments with or without operator 241 Group Leasing or rental services concerning other 99732 goods Leasing or rental services concerning televisions, 242 097321 radios, video cassette reCQrders, projectors, augho systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasn}g or rental services concerning video tapes and disks (home entertainment equipment ) 244 097323 Leasing or rental services concerning furniture and other household appliances 245 097324 Lgasmg or rental services concerning pleasure and leisure equipment 246 997325 Ijeasmg or rental services concerning household linen Leasing or rental services concerning textiles, 247 997326 clothing and footwear 248 097327 Leasu}g or rental services concerning do-it-yourself machinery and equipment 249 997329 | Leasing or rental services concerning other goods 250 Group Licensing services for the right to wuse 99733 intellectual property and similar products 251 097331 Licensing services for the right to use computer software and databases Licensing services for the right to broadcast and 252 997332 | show original films, sound recordings, radio and television programme and the like 253 997333 L1§epsmg services for the right to reproduce original art works 254 997334 Llcensmg services for' the right to repr‘lnt‘ and copy manuscripts, books, journals and periodicals 255 097335 Licensing services for the right to use research and development products &0 FERTE I T AR AT IR-3, ST ], R0%9/3ATWE ¢, T Q3R Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) _ _ ; (4)_ 256 997336 Licensing services for the right to use trademarks and franchises 257 097337 LlcenS}ng services fqr the right to ‘use minerals including its exploration and evaluation 258 997338 Licensing services for right to use ‘other natural resources including telecommunication spectrum Licensing services for the right to use other 259 997339 | intellectual property products and other resources nowhere else classified 260 | Section 8 Business and Production Services 261 Ig-l;;:mg Research and development services Group Research and experimental development 262 . . 3 . .

99811 services in natural sciences and engineering 263 998111 Research a_nd experimental development services in natural sciences 264 098112 Resea?ch a:rld experimental development services in engineering and technology 265 998113 Resear?h a_nd experimental development services in medical sciences and pharmacy 266 998114 ‘Resea‘rch and experlmental development services in agricultural sciences 267 Group Research and experimental development 99812 services in social sciences and humanities 268 998121 ‘Resea‘rch a:rld experimental development services in social sciences 269 998122 Research ‘ajnd experimental development services in humanities Group seminls .

270 99813 Interdisciplinary research services 271 998130 Interdisciplinary ) research and experimental development services Group s 272 99814 Research and development originals 273 998141 Research ‘and development originals in pharmaceuticals 274 998142 | Research and development originals in agriculture TERTE, JTE W19 AFEROT T IR-, ST IR, R0%9/ATWE ¢, I /IR ® Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or Tariff Group (Tariff)

(1) (2) (3) (4) _ _ 275 098143 Research and development originals in biotechnology 276 098144 Research ‘a_nd development originals in computer related sciences 277 998145 Research and deve}opment originals in other fields nowhere else classified Heading : .

278 9982 Legal and accounting services Group .

279 99821 Legal services 280 098211 Legal ‘adV1s<?ry‘ and representation services concerning criminal law 281 998212 Legal ?dv1sow and representation services concerning other fields of law Legal documentation and certification services 282 998213 |concerning patents, copyrights and other intellectual property rights 283 098214 Legal dpcumentatlon and certification services concerning other documents 284 998215 | Arbitration and conciliation services 285 998216 | Other legal services nowhere else classified 286 g;g;pz 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 Group : .

291 99823 Tax consultancy and preparation services 292 998231 | Corporate tax consulting and preparation services 293 998232 | Individual tax preparation and planning services Group : : .

294 99824 Insolvency and receivership services 295 998240 | Insolvency and receivership services Heading Other professional, technical and business 296 :

9983 services 297 Group Management consulting and management 99831 services; information technology services & FERTE I T AR AT IR-3, ST ], R0%9/3ATWE ¢, T Q3R Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Management consulting and management services 298 998311 1nc1ud1pg financial, ‘strateglc, human resources, marketing, operations and supply chain management 299 998312 Busmess cor}sultlng services including public relations services 300 098313 Informatlon technology consulting and support services 301 098314 Informatlon technology design and development services 302 098315 Host}qg apd 1nf0§mat10n technology infrastructure provisioning services 303 998316 Information techqology infrastructure and network management services 304 998319 Other information technology services nowhere else classified 305 Group Architectural services, urban and land planning 99832 and landscape architectural services 306 998321 | Architectural advisory services 307 098322 Archltecmral services for residential building projects 308 098323 Archltecmral 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 098328 Langlscape architectural services and advisory services Group . . .

314 99833 Engineering services 315 998331 | Engineering advisory services 316 998332 | Engineering services for building projects 317 098333 Engmeermg‘ services for industrial and manufacturing projects 318 998334 | Engineering services for transportation projects 319 998335 | Engineering services for power projects FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I &2 Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) S ; (4) S 320 098336 Englneerlr}g services for telecommunications and broadcasting projects Engineering services for waste management 321 998337 | projects (hazardous and non-hazardous), for water, sewerage and drainage projects 300 098338 Englneerlpg services for other projects nowhere else classified 303 998339 Proqect management services for construction projects Group . . . .

324 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 098349 Other technical and scientific services nowhere else classified Group . .

334 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 Advertising services and provision of 99836 advertising space or time 339 998361 | Advertising Services 340 098362 Purchgsg or sale of advertising space or time, on commission 341 998363 Sale of aglvertlsmg space in print media (except on commission) 342 998364 | Sale of television and radio advertising time 343 998365 | Sale of internet advertising space 344 098366 Sale of other advertising space or time (except on commission) 8% FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or N G (Tariff) roup

(1) (2) (3) (4) Group Market research and public opinion polling 345 .

99837 services 346 998371 | Market research services 347 998372 | Public opinion polling services Group Photography and videography and their 348 N .

99838 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 353 098385 Restoration and retouching services of photography 354 998386 | Photographic and videographic processing services 355 098387 Other photogrgphy and Vldeography and their processing services nowhere else classified Group Other professional, technical and business 356 .

99839 services Specialty design services including interior design, 357 998391 |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 Spor}sorshlp services and brand promotion services 364 998399 Other professwnalt technical and business services nowhere else classified Heading Telecommunications, broadcasting and 365 . N .

9984 information supply services Group Telephony and other telecommunications 366 h 99841 services 367 998411 | Carrier services 368 998412 | Fixed telephony services 369 998413 | Mobile telecommunications services 370 998414 | Private network services TERTE, JTE W19 AFEROT T IR-, ST IR, R0%9/ATWE ¢, I /IR ' Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 371 998415 | Data transmission services 372 998419 Othgr telecommumcatlons services 1nch;}d1ng fax services, telex services nowhere else classified Group P .

373 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 008424 Audlo conferencing and video conferencing over the internet 378 998429 Other internet ) telecommunications services nowhere else classified Group . .

379 99843 On-line content services On-line text based information such as online 380 998431 | 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 Group .

385 99844 News agency services 386 098441 Nexys _agency services to newspapers and periodicals 387 998442 Services of independent journalists and press photographers 388 998443 | News agency services to audiovisual media Group . . .

389 99845 Library and archive services 390 998451 | Library services 391 998452 ngratlon services of public archives including digital archives 392 098453 Operatlon services of historical archives including digital archives 303 Group Broadcasting, programming and programme 99846 distribution services 394 998461 | Radio broadcast originals &% FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

400 9985 Support services Employment services including personnel Group N 401 search, referral service and labour supply 99851 N service 402 998511 | Executive or retained personnel search services 403 098512 Permapent placemgnt services, other than executive search services 404 998513 | Contract staffing services 405 998514 | Temporary staffing services 406 998515 | Long-term staffing (pay rolling) services 407 998516 Tempora.ry staffing-to-permanent placement services 408 998517 | Co-employment staffing services 409 998519 Other employmenF and labour supply services nowhere else classified Group . . . .

420 99853 Cleaning services 421 998531 | Disinfecting and exterminating services 422 998532 | Window cleaning services 423 998533 | General cleaning services FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I &9 Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) _ ; (4) _ 404 098534 Specialised cleaning services for reservoirs and tanks 495 098535 Sterilisation of objects or premises (operating rooms) 426 998536 | Furnace and chimney cleaning services 427 998537 | Exterior cleaning of buildings of all types 428 998538 | Cleaning of transportation equipment 429 998539 | Other cleaning services nowhere else classified Group . .

430 99854 Packaging services 431 998540 | Packaging services of goods for others 432 998541 | Parcel packing and gift wrapping 433 998542 | Coin and currency packing services 434 998549 | Other packaging services nowhere else classified Group Travel arrangement, tour operator and related 435 .

99855 services 436 998551 | Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours Reservation services for convention centres, 438 998553 congress centres and exhibition halls Reservation services for event tickets, cinema halls, 439 998554 | entertainment and recreational services and other reservation services 440 998555 | Tour operator services 441 998556 | Tourist guide services 442 998557 | Tourism promotion and visitor information services 443 998559 Other travel arrajrlgement and related services nowhere else classified Group .

444 99859 Other support services 445 998591 | Credit reporting and rating services 446 998592 | Collection agency services 447 998593 | Telephone-based support services 448 998594 | Combined office administrative services &¢ FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) Specialised office support services such as 449 998595 | duplicating services, mailing services, document preparation and the like 450 998596 Event§, e?(hlbltlons, ‘conventlons‘ and trade shows organisation and assistance services 451 998597 | Landscape care and maintenance services 452 998598 | Other information services nowhere else classified 453 998599 | Other support services nowhere else classified 454 Heading Support services to agriculture, hunting, 9986 forestry, fishing, mining and utilities 455 Group Support services to agriculture, hunting, 99861 forestry and fishing 456 998611 | Support services to crop production 457 998612 | Animal husbandry services 458 998613 | Support services to hunting 459 998614 | Support services to forestry and logging 460 998615 | Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing Group . s 462 99862 Support services to mining 463 998621 | Support services to oil and gas extraction 464 098622 Suppprt services to other mining nowhere else classified 465 Group Support services to electricity, gas and water 99863 distribution 466 998631 S}lpport _services to electricity transmission and distribution 467 998632 | Support services to gas distribution 468 998633 | Support services to water distribution 469 098634 Support services to dls‘ttlbliltlon services of steam, hot water and air-conditioning supply Heading Maintenance, repair and installation (except 470 : .

9987 construction) services 471 Group Maintenance and repair services of fabricated 99871 metal products, machinery and equipment 472 998711 Maintenance and repair services of fabrlcated metal products, except machinery and equipment FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I &2 Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) ; (4) ;

473 098712 Malnten?nce angl repair services of office and accounting machinery 474 098713 Ma{ntena.nce apd repair services of computers and peripheral equipment 475 998714 Malnt‘ena_nce and _repair services of transport machinery and equipment 476 998715 Maintenance apd repair services of electrical household appliances 477 998716 Malntena.ncg ) and _ repair services of telecommunication equipments and apparatus 478 098717 Malnter}a.nce anq repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Malnt‘ena_nce and‘ repair services of other machinery and equipments Group . .

481 99872 Repair services of other goods 482 998721 | Repair services of footwear and leather goods 483 998722 | Repair services of watches, clocks and jewellery 484 998723 | Repair services of garments and household textiles 485 998724 | Repair services of furniture 486 998725 | Repair services of bicycles 487 998726 Malntena_nce and repair services of musical instruments 488 098727 Repair services for photographic equipment and cameras 489 098729 Maintenance and repair services of other goods nowhere else classified 490 | Group Installati i ther th tructi 99873 nstallation services (other than construction) 491 998731 Installation services of fat?rlcated metal products, except machinery and equipment 492 098732 Installat{on services of 1n§1ustrlal, ma_n}lfacturmg and service industry machinery and equipment 493 098733 Installation services of office and accounting machinery and computers 9o FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group 1] 2) @) ‘ @ _ 494 098734 Installat19n _services of radio, television and communications equipment and apparatus Installation services of professional medical 495 998735 | machinery and equipment, and precision and optical instruments 496 098736 Installation services of electrlcal machinery and apparatus nowhere else classified 497 998739 Insta}latlon services of other goods nowhere else classified 498 Heading Manufacturing services on physical inputs 9988 (goods) owned by others Group Food, beverage and tobacco manufacturing 499 .

99881 services 500 998811 | Meat processing services 501 998812 | Fish processing services 502 998813 | Fruit and vegetables processing services 503 098814 Veggtable and animal oil and fat manufacturing services 504 998815 | Dairy product manufacturing services 505 998816 | Other food product manufacturing services 506 998817 | Prepared animal feeds manufacturing services 507 998818 | Beverage manufacturing services 508 998819 Toba?co manufacturing services nowhere else classified 500 Group Textile, wearing apparel and leather 99882 manufacturing services 510 998821 | Textile manufacturing services 511 998822 | Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services Group . .

513 99883 Wood and paper manufacturing services 514 998831 | Wood and wood product manufacturing services 515 998832 | Paper and paper product manufacturing services 516 Group Petroleum, chemical and pharmaceutical 99884 product manufacturing services 517 998841 Coke a_nd refined petroleum product manufacturing services FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% o Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 518 998842 | Chemical product manufacturing services 519 998843 | Pharmaceutical product manufacturing services 520 Group Rubber, plastic and other non-metallic mineral 99885 product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 | Plastic product manufacturing services 523 098853 Otthr non-metallic mineral product manufacturing services Group : . .

524 99886 Basic metal manufacturing services 525 998860 | Basic metal manufacturing services Group Fabricated metal product, machinery and 526 . N .

99887 equipment manufacturing services 507 098871 Structural metal product, ) tank, reservoir and steam generator manufacturing services 528 998872 | Weapon and ammunition manufacturing services 529 998873 Other fabricated metgl product manufacturing and metal treatment services 530 098874 Computer, ) electrgmc and optical product manufacturing services 531 998875 | Electrical equipment manufacturing services 532 098876 Gen@ral—purpose machlpery manufacturing services nowhere else classified 533 098877 Speglal—purpose machinery manufacturing services Group : . .

534 99888 Transport equipment manufacturing services 535 998881 | Motor vehicle and trailer manufacturing services 536 998882 | Other transport equipment manufacturing services Group . .

537 99889 Other manufacturing services 538 998891 | Furniture manufacturing services 539 998892 | Jewellery manufacturing services 540 998893 | Imitation jewellery manufacturing services 541 998894 | Musical instrument manufacturing services 542 998895 | Sports goods manufacturing services Y FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 543 998896 | Game and toy manufacturing services 544 998897 Medical ar}d denFal instrument and supply manufacturing services 545 098898 Other manufacturing services nowhere else classified : Other manufacturing services; publishing, Heading P : . .

546 9989 printing and reproduction services; materials recovery services Group sets is : .

547 99891 Publishing, printing and reproduction services 548 998911 | Publishing, on a fee or contract basis 549 098912 PrlnFlng and reproduction services of recorded media, on a fee or contract basis 550 Group Moulding, pressing, stamping, extruding and 99892 similar plastic manufacturing services 551 998920 Mogldmg, pressing, stamplng, ‘extrudlng and similar plastic manufacturing services Group Casting, forging, stamping and similar metal 552 . .

99893 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 Materials recovery (recycling) services, on a fee 99894 or contract basis 557 098941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 098942 Nonjmetal waste and scrap recovery (recycling) services, on a fee or contract basis 559 | Section 9 Commux.uty, social and Personal services and other miscellaneous services Headin Public administration and other services 560 9991 g provided to the community as a whole;

compulsory social security services 561 (93;;‘;1; Administrative services of the government 562 999111 | Overall Government public services FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% ©3 Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group 1] 2) @) @) Public administrative services related to the 563 999112 provision of educational, health care, cultural and other social services, excluding social security service 564 999113 Publ‘lc admlnls‘tratlve services related to the more efficient operation of business 565 999119 Other admlnlstrat}ve services of the government nowhere else classified 566 Group Public administrative services provided to the 99912 community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 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 Admlr}l§tr§t1ve services related to the detention or rehabilitation of criminals Public administrative services related to other 575 999129 |public order and safety affairs nowhere else classified 576 Group Administrative services related to compulsory 99913 social security schemes Administrative services related to sickness, 577 999131 |maternity or temporary disablement benefit schemes Administrative services related to government employee pension schemes; old-age disability or 578 999132 survivors' benefit schemes, other than for government employees 579 999133 Admlnlstrgtlve services related to unemployment compensation benefit schemes 580 999134 Administrative services related to family and child allowance programmes Heading : .

581 9992 Education services 0¥ FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or N (Tariff) Group

(1) (2) (3) (4) Group . . .

582 99921 Pre-primary education services 583 999210 | Pre-primary education services 584 Group Primary education services 99922 v 585 999220 | Primary education services 586 Group Secondary Education Services 99923 id 587 999231 | Secondary education services, general 588 999232 Secor}da.ry education services, technical and vocational Group . . .

589 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 Group it . .

594 99925 Specialised education services 595 999259 | Specialised education services 596 Group Other education and training services and 99929 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 099295 | Services involving F)Ondlflct ‘of ‘exammatlon for admission to educational institutions 602 999299 | Other educational support services 603 Heading Human health and social care services 9993 Group .

604 99931 Human health services 605 999311 | Inpatient services 606 999312 | Medical and dental services 607 999313 | Childbirth and related services FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I oy Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) 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 Other human health services including 612 999319 | homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group Residential care services for the elderly and 99932 disabled 614 999321 Resiglential health-care services other than by hospitals 615 099322 Residentia} care fiefvices for the elderly and persons with disabilities 616 Group Other social services with accommodation 99933 Residential care services for children suffering from 617 999331 | mental retardation, mental health illnesses or substance abuse 618 099332 Other social services with accommodation for children Residential care services for adults suffering from 619 999333 | mental retardation, mental health illnesses or substance abuse 620 999334 Other social services with accommodation for adults 621 Group Social services without accommodation for the 99934 elderly and disabled 622 999341 | Vocational rehabilitation services Other social services without accommodation for 623 999349 the elderly and disabled nowhere else classified 624 (9;;;‘;1; Other social services without accommodation 625 999351 | Child day-care services Guidance and counseling services nowhere else 626 999352 classified related to children 627 999353 | Welfare services without accommodation 628 999359 Other social services without accommodation nowhere else classified 0§ FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) (4) . Sewage and waste collection, treatment and Heading N . N 629 9994 disposal and other environmental protection services Group Sewerage, sewage treatment and septic tank 630 . N 99941 cleaning services 631 999411 | Sewerage and sewage treatment services 632 999412 | Septic tank emptying and cleaning services Group . .

633 99942 Waste collection services 634 999421 | Collection services of hazardous waste 635 099422 Colleqtlon services of non-hazardous recyclable materials 636 999423 | General waste collection services, residential 637 099424 General Waste collection services, other nowhere else classified Group . .

638 99943 Waste treatment and disposal services 639 999431 WasFe preparation, consolidation and storage services 640 999432 | Hazardous waste treatment and disposal services 641 999433 Nonjhazardous waste treatment and disposal services Group P .

642 99944 Remediation services 643 999441 | Site remediation and clean-up services 644 099442 Conta.lr}ment, cqntrol and monltorlng services and other site remediation services 645 999443 | Building remediation services 646 999449 | Other remediation services nowhere else classified Group PO P .

647 99945 Sanitation and similar services 648 999451 | Sweeping and snow removal services 649 999459 | Other sanitation services nowhere else classified Group 650 99949 Others 651 999490 Other enylronmental protection services nowhere else classified FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I 0o Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or Tariff Group (Tariff)

(1) (2) (3) (4) 652 Ig-l;;gmg Services of membership organisations 653 Group Services furnished by business, employers and 99951 professional organisations Services 654 999511 Serv1qes ‘furnlshed by business and employers organisations 655 999512 | Services furnished by professional organisations Group . : :

656 99952 Services furnished by trade unions 657 999520 | Services furnished by trade unions 658 Group Services furnished by other membership 99959 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 Serv1qes ) provided by othgr membership organisations nowhere else classified 668 Ig-l;;gmg Recreational, cultural and sporting services Group P .

669 99961 Audiovisual and related services 670 999611 | Sound recording services 671 999612 Motion picture, v1c‘1eotape,‘ television and radio programme production services 672 999613 | Audiovisual post-production services 673 999614 Motion plcFurg, ‘v1deotape and television programme distribution services 674 999615 | Motion picture projection services 675 Group Performing arts and other live entertainment 99962 event presentation and promotion services ve FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chap.ter, Service S. Section, . s . Code Service Description No. | Heading or (Tariff) Group

(1) (2) (3) _ 4 .

676 999621 Peerrmlng arts event promotion and organisation services 677 099622 Peerrmlng arts event production and presentation services 678 999623 | Performing arts facility operation services 679 099629 Othgr performing arts a_pd live entertainment services nowhere else classified 680 Group Services of performing and other artists 99963 Services of performing artists including actors, 681 999631 |readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services ) of authors, composers, ‘sculptors and other artists, except performing artists Original works of authors, composers and other 683 999633 | artists except performing artists, painters and sculptors Group . .

684 99964 Museum and preservation services 685 099641 Museum aqd ‘preservatlon services of historical sites and buildings 686 999642 | Botanical, zoological and nature reserve services Group . .

687 99965 Sports and recreational sports services 688 999651 Sport§ aqd recre;tlonal sports event promotion and organisation services 689 999652 Spor‘ts and recreational sports facility operation services 690 999659 Other sports a_nd recreational sports services nowhere else classified 691 Group Services of athletes and related support services 99966 PP 692 999661 | Services of athletes 693 999662 | Support services related to sports and recreation Group . .

694 99969 Other amusement and recreational services 695 999691 | Amusement park and similar attraction services FERT I I STETENTT 9T IR-3, J ], R0%9/3TE ¢, T ]I o] Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, . s . Code Service Description No. | Heading or N (Tariff) Group

(1) (2) (3) _ B . I _ _ 696 099692 Gambhng ?nd betting services including similar online services 697 999693 | Coin-operated amusement machine services 698 999694 | Lottery services 699 999699 Other recreatlon and amusement services nowhere else classified Heading .

700 9997 Other services Group . . . .

701 99971 Washing, cleaning and dyeing services 702 999711 | Coin-operated laundry services 703 999712 Dry—c‘leamng‘ services (including fur product cleaning services) 704 999713 | Other textile cleaning services 705 999714 | Pressing services 706 999715 | Dyeing and colouring services 707 999719 Other washing, ?leanlng and dyeing services nowhere else classified 708 | Group Beauty and physical well-bei i 99972 eauty and physical well-being services 709 999721 | Hairdressing and barbers services 710 999722 Cosmetic treatment 11nc1ud1ng cosmetic or plastic surgery), manicuring and pedicuring services 711 999723 Physical well-being services including health club and fitness centre 712 999729 Other beauty treatment services nowhere else classified Group . . .

713 99973 Funeral, cremation and undertaking services 714 999731 | Cemeteries and cremation services 715 999732 | Undertaking services Group . .

716 99979 Other miscellaneous services 717 999791 Services involving commercial use or exploitation of any event 718 999792 | Agreeing to do an act 719 999793 | Agreeing to refrain from doing an act ¢o FEWTE I TS0 STATERUT HRT TR-3, ST R, R0%9/3ATWE ¢, T 1]I% Annexure: Scheme of Classification of Services Chapter, .

. Service S. Section, N I : Code Service Description No. | Heading or Tariff Group (Tariff)

(1) (2) (3) (4) 720 999794 | Agreeing to tolerate an act 701 999795 Conduct of religious ceremonies or rituals by persons 722 999799 | Other services nowhere else classified Heading : .

723 9998 Domestic services Group : .

724 99980 Domestic services 725 999800 | Domestic services both part time and full time 796 Heading Services provided by extraterritorial 9999 organisations and bodies 707 Group Services provided by extraterritorial 99990 organisations and bodies 708 999900 Services provided by extraterritorial organisations and bodies By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.

MGST Tax Rate Notification for Services dated 29/06/2017.

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