HSN Code | Description of Service | GST Rate |
---|---|---|
9983 |
Other professional, technical and business services (except research, development, legal and accounting services) | |
99831 |
Management consulting and management services; information technology services |
|
998311 |
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain managementThis service code includes providing advice, guidance and operational assistance concerning decision areas that are financial in nature, such as: i. working capital and liquidity management, determination of an appropriate capital structure; ii. analysis of capital investment proposals; iii. asset management; development of accounting systems and budgeting and budgetary controls; iv. financial consulting services related to mergers, acquisitions, etc. such as advice on methods of valuations, methods of payment, methods of control, international finance This service code also includes providing advice, guidance and operational assistance concerning business policy and strategy and the overall planning, structuring and control of an organization. More specifically, general management consulting assignments may deal with one or a combination of the following: i. policy formulation; ii. determination of the organizational structure (decision-making system) that will most effectively meet the objectives of the organization; iii. legal organization; iv. strategic business plans; v. corporate development and restructuring consulting services, such as on mergers, acquisitions, joint ventures, strategic alliances, diversification, privatization; vi. defining a management information system; vii. development of management reports and controls; business turnaround plans; viii. management audits; development of profit improvement programmes; other matters that are of particular interest to the higher management of an organization This service code also includes providing advice, guidance and operational assistance concerning the human resources strategies, policies, practices and procedures of an organization. Human resources consulting assignments may deal with one or more of the following: i. recruitment, compensation, benefits, performance measurement and appraisal; ii. organizational development (improving functioning within and between groups); employee training and development needs; iii. outplacement procedures and plans for assistance to employees; iv. succession planning; v. compliance with government regulations in areas such as health, safety, workers' compensation and employment equity; labour-management relations; human resources audits This service code also includes providing advice, guidance and operational assistance concerning the marketing strategy and marketing operation of an organization. Marketing management consulting assignments may deal with one or a combination of the following: i. analysis and formulation of a marketing strategy; ii. formulation of customer service programmes, pricing, advertising and distribution channels; iii. sales management and sales staff training; iv. organization of marketing channels (sale to wholesalers or directly to retailers, direct mail, franchise, etc.), package design and other matters related to the marketing strategy and operations of an organization This service code also includes i. providing advice, guidance and operational assistance concerning improvements to systems and procedures; ii. improvements to office and service operations, such as office layout, workflow planning, work standards; iii. office automation, such as the selection and installation of automated systems; iv. product development, quality assurance and quality management; plant safety, security and protection; v. services provided by agronomists and agricultural economists This service code also includes i. providing advice, guidance and operational assistance concerning integrated supply chain management, i.e. a bundled product that includes inventory management, warehousing and storage and distribution services; ii. providing advice, guidance and operational assistance concerning logistic management, such as inventory management logistic consulting, that is keeping track of the existing inventory, determining the most effective inventory requirements for a client; iii. distribution and transportation logistic consulting, including the processes used by a client to store, handle and move goods within an organization, to ship goods from the client to the customers; warehousing and storage logistic consulting including the processes of receiving, storing and issuing an item; maintenance logistics consulting; iv. provision of a bundled service package that combines information technologyintensive services with labour (manual or professional depending on the solution), machinery and facilities to support, host and manage a business process for a client, including financial business processes, such as financial transaction processing, credit card processing, payment services, lending services; human resource business processes, such as benefits administration, payroll processing, personnel administration; supply chain management business processes, such as inventory management, procurement services, logistics services, production scheduling and order processing; customer relations management business processes, such as helpdesk, call centre, customer service; vertical market business processes, conducted by specific industries such as electric, chemical, petroleum; other business processes for a client; strategic management services provided by head offices to other units of the same company or enterprise; v. Other management consulting services, n.e.c. This service code does not include: - security brokerage services, cf. 997152 - portfolio management services (except for pension funds), cf. 997153 - pension fund management, cf. 997164 - public relations services, cf. 998312 - advertising services, cf. 998361 |
|
998312 |
Business consulting services including public relations servicesThis service code includes providing advice, guidance and operational assistance concerning regional, industrial or tourism development; providing advice, guidance and operational assistance concerning methods to improve the image and relations of an organization or individual with the general public, government, voters, shareholders and others; other business consulting services n.e.c. This service code does not include: - planning and creating of advertising, cf. 998361 - public opinion polling services, cf. 998372 |
|
998313 |
Information technology (IT) consulting and support servicesThis service code includes i. providing advice or expert opinion on technical matters related to the use of information technology, such as advice on matters such as hardware and software requirements and procurement, systems integration, systems security, provision of expert testimony on IT related issues; ii. providing technical expertise to solve problems for the client in using software, hardware, or an entire computer system, such as provision of customer support in using or troubleshooting the software, upgrade services and the provision of patches and updates, provision of customer support in using or troubleshooting the computer hardware, including testing and cleaning on a routine basis and repair of IT equipment, technical assistance in moving a client's computer system to a new location, provision of customer support in using or troubleshooting the computer hardware and software in combination; iii. providing technical expertise to solve specialized problems for the client in using a computer system, such as auditing or assessing computer operations without providing advice or other follow-up action including auditing, assessing and documenting a server, network or process for components, capabilities, performance, or security; iv. data recovery services, i.e. retrieving a client's data from a damaged or unstable hard drive or other storage medium, or providing standby computer equipment and duplicate software in a separate location to enable a client to relocate regular staff to resume and maintain routine computerized operations in event of a disaster such as a fire or flood; v. other IT technical support services n.e.c. This service code does not include: - providing advice, guidance and operational assistance concerning the use of information technology by businesses, such as the development of an e-commerce strategy, cf. 998311 - service contracts where advice is bundled with the design and development of an IT solution (website, database, specific application, network, etc.), cf. the appropriate information technology (IT) design and development service under 998314 |
|
998314 |
Information technology (IT) design and development servicesThis service code includes i. provision of technical expertise to design and/or develop an IT solution such as custom applications, networks, and computer systems; ii. services of designing the structure and/or writing the computer code necessary to create and/or implement a software application, such as designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page, designing the structure and content of a database and/or writing the computer code necessary to create and implement a database, designing the structure and writing the computer code necessary to design and develop a custom software application, customization and integration, adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients' information system environment; iii. designing, developing and implementing customer's networks such as intranets, extranets and virtual private networks; network security design and development services, i.e. designing, developing and implementing software, hardware and procedures to control access to data and programs and to allow for the safe exchange of information over a network; iv. combined service of assessing an organization's computer requirements, advising on hardware and software acquisitions, developing system specification and putting the new system in place; v. computer systems integration services, i.e. an analysis of the client's current computer system, present and future computing requirements, the purchase of new equipment and software, and the integration of the new and old systems components to create a new integrated system; vi. software originals (i.e. a set of instructions that is to be used in a computing device in order to bring about a specific result), which can be protected and licensed as intellectual property This service code does not include: - service contracts where the design and development of a web page is bundled with the hosting of the web page, cf. 998315 - service contracts where the design and development of the application is bundled with the hosting and management of the application on an ongoing basis, cf. 998315 - service contracts where the design and development of a database is bundled with the ongoing management of the data holdings, cf. 998315 - services of day-to-day management of the client's network, cf. 998316 - wholesale and retail sale services of software, cf. 996111, 996211 |
|
998315 |
Hosting and information technology (IT) infrastructure provisioning servicesThis service code includes i. provision of information technology (IT) infrastructure (hardware, software and networks) to process data, host applications and host processes for a client; provision of the infrastructure to host a customer's website and related files in a location that provides fast, reliable connection to the Internet that may be limited to storage on a single server, in either shared or dedicated capacity, without the service provider managing or integrating software applications (Software hosted on the server is the client's responsibility and service level guarantees are standardized and limited in scope), a bundled service package that consists of the hosting and management of the website and related applications; ii. provision of leased software applications from a centralized, hosted, and managed computing environment with integration to the systems and infrastructure of the client (Frequently, consulting, customization and systems integration services are bundled with the hosting and management of the application),where the leased application is not customized and not integrated with other applications of the client (The application is usually accessed over the Word Wide Web. A common example is office suite software applications.); iii. collocation services, i.e. the provision of rack space within a secured facility for the placement of servers and enterprise platforms (The service includes the space for the client's hardware and software, connection to the Internet or other communication networks, and routine monitoring of servers. Clients are responsible for the management of the operating system, hardware, and software); iv. data storage services, i.e. managing or administrating the storage and backup management of data such as remote back-up services, storage, or hierarchical storage management(migration); v. data management services, i.e. on-going management and administration of data as an organizational resource (Services may include performing data modeling, data mobilization, data mapping/rationalization, data mining and system architecture.); vi. video and audio streaming services, i.e. sending audio and video data over the Internet or providing services associated with the storage, production (including encoding), and support of video and audio streaming over the Internet; other IT hosting or infrastructure provisioning services such as hosting client's application, processing client's data and computer timeshare Note: An important characteristic of this service is the promise of a secure and reliable site and Internet connections that can be quickly scaled to accommodate variations in traffic use. Frequently, consulting, customization and systems integration are part of the package. Applications are frequently e-commerce-related and enable on-line storefronts, shopping carts and catalogues with advanced and complex features such as order processing, fulfillment, procurement, invoicing, transaction processing, customer relations management and back-end database and data warehouse integration and migration services. |
|
998316 |
IT infrastructure and network management servicesThis service code includes i. managing and monitoring a client's IT infrastructure including hardware, software and networks; ii. managing and monitoring communication networks and connected hardware to diagnose networking problems and gather capacity and usage statistics for the administration and fine-tuning of network traffic. These services also remotely manage security systems or provide security-related servicesprovision of day-to-day management and operation of a client's computer system |
|
998319 |
Other information technology services n.e.cThis service code includes i. coordination and supervision of resources in preparing, running and completing a project on behalf of the client; ii. project management services, which can involve budgeting, accounting and cost control, procurement, planning of time scales and other operating conditions, coordination of subcontractors' work, inspection and quality control, etc; iii. project management services that include management and office management services, with or without the provision of their own staff; other information technology services n.e.c. This service code does not include: - construction project management services, cf. 998339 |
|
99832 |
Architectural services, urban and land planning and landscape architectural services |
|
998321 |
Architectural advisory servicesThis service code includes advisory and pre-design services; preparation of designs and construction documents; plans, studies and other advisory services related to the design of buildings; provision of advice, studies and reports on architectural matters; expert witness services in the field of architecture consisting in the provision of testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge of architecture, is recognized as being qualified to render an informed opinion on matters relating to that field or subject This service code does not include: - provision of advice, studies and reports on architectural matters done in a bundle with other architectural services for a specific project, cf. according to the type of project under, 998322, 998323, 998324 |
|
998322 |
Architectural services for residential building projectsThis service code includes architectural services for single-family residential projects and multi-family residential projects. |
|
998323 |
Architectural services for non-residential building projectsThis service code includes architectural services for office building projects, retail and restaurant projects, hotels and convention centres, health care projects, entertainment, recreational and cultural building projects, educational building projects, industrial building projects, transportation and distribution facility projects and other non-residential building projects |
|
998324 |
Historical restoration architectural servicesThis service code includes architectural services that incorporate legal requirements to preserve or restore the historic character of a building |
|
998325 |
Urban planning servicesThis service code includes i. development of plans concerning land use, site selection, control and utilization, road systems and servicing of land with a view to creating and maintaining systematic, coordinated urban development, such as comprehensive urban plans, community urban plans, element urban plans for specific amenities or objectives such as transportation, utilities, etc.; feasibility studies; ii. studies of environmental impact and economic assessments of urban development plans; iii. urban planning advisory services, such as expert witness, policy and programme evaluation |
|
998326 |
Rural land planning servicesThis service code includes development of plans that describe the long-term objectives of rural areas for the development of infrastructure, housing, industry, commercial, recreational and other facilities; comprehensive plans covering a large geographical area, for a lengthy time period |
|
998327 |
Project site master planning servicesThis service code includes providing plans for a construction site, showing the proposed location of buildings, roads, parking lots and other features, for residential building projects, non-residential building projects. recreational and open-space projects etc. |
|
998328 |
Landscape architectural services and advisory servicesThis service code includes i. architectural services concerned with the design of the landscape. Landscape architectural services include the provision of designs and construction documents, plans, studies and other services related to specific landscape projects; ii. landscape architecture services for residential building projects such as single-family residential projects, multi-family residential projects, residential subdivision projects; iii. landscape architecture services for non-residential building projects such as corporate building projects, hotels, convention centres, stadiums and arenas, educational building projects, health care, penal institutions, other nonresidential building projects; iv. landscape architecture services for recreational and open-space projects such as city centres and public squares, non-building recreational facilities, parks and natural areas, transportation corridors, resorts, other recreational and open space projects; v. landscape architecture services related to preparing and modifying terrain such as land clearing and grading plans, drainage designs, erosion and sediment control designs, retaining wall designs, outdoor sprinkler system plans; vi. facilitating access to a site such as lighting plans, signage plans, trail and path plans, accessibility designs; vii. provision of advice, studies and reports on landscape architecture matters; viii. expert witness services in the field of landscape architecture consisting in the provision of testimony before a court or administrative body, by a witness who, by virtue of experience, training, skill or knowledge of landscape architecture, is recognized as being qualified to render an informed opinion on matters relating to that field or subject Note: The architectural services may be provided in a bundle covering all stages of a building project, including the advisory, pre-design and design stages, or they may be provided individually. |
|
99833 |
Engineering servicesThis group includes application of physical laws and principles in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems. Services of this type involve the provision of designs, plans, and studies related to engineering projects. |
|
998331 |
Engineering advisory servicesThis service code includes provision of advice to clients concerning engineering principles and methods, when performed independently of an engineering project, including policy analysis, regulatory studies and audits; provision of testimony by a witness who, by virtue of experience, training, skill or knowledge of engineering, is recognized as being qualified to render an informed opinion on such matters; engineering investigation of a failed engineered system or structure to determine causal factors This service code does not include: - advice, studies, and reports performed in conjunction with a project, cf. based on the project type under 998332, 998333, 998334, 998335, 998336, 998337, 998338 |
|
998332 |
Engineering services for building projectsThis service code includes i. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for building projects like provision of designs, plans, and studies related to residential building projects, such as new and existing homes, row housing, apartments, etc., mixed-use buildings that are predominantly used for residential housing; ii. provision of designs, plans, and studies related to new and existing commercial, public and institutional building projects, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes, such as office buildings, shopping centres, hotels and restaurants, service stations and warehouses, bus and truck terminals, hospitals, schools, churches, prisons, stadiums and arenas, libraries and museums; engineering advisory services that are related to specific residential, commercial, public or institutional building projects This service code does not include: - engineering advisory services not related to a specific project, cf. 998331 |
|
998333 |
Engineering services for industrial and manufacturing projectsThis service code includes i. The application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for industrial and manufacturing projects like engineering services related to industrial facilities and processes such as mining and metallurgical facilities such as mines, smelters, mills, mineral refineries, including integrated facility and process engineering projects; mining and metallurgical processes, such as mineral extraction, smelting, refining, metal forming; petroleum and petrochemical facilities such as oil and gas platforms, refineries, petrochemical plants, including integrated facility and process engineering projects; processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation, mixing; microelectronics facilities and processes, such as those that produce microprocessors, silicon chips and wafers, microcircuits, and semiconductors; textile and clothing facilities and processes; iron and steel facilities and processes; other industrial and manufacturing facilities and processes, n.e.c.; ii. Engineering services related to the design of industrial and manufactured products, such as industrial machinery such as agricultural, construction, mining, metalworking, commercial and service industry, heating, ventilating and air-conditioning, power transmission machinery, electronic equipment such as computers and peripheral equipment, communications equipment, audio and video equipment, semiconductors and other electronic components, electrical equipment such as lighting, major and minor appliances and components thereof, transportation equipment such as motor vehicles, aircraft, trains, marine vessels, space vehicles, industrial and manufactured products not elsewhere classified This service code does not include: - research and development services in engineering, cf. 998112 - industrial design services, cf. 998391 |
|
998334 |
Engineering services for transportation projectsThis service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for transportation infrastructure projects like engineering services (including provision of designs, plans, and studies) related to highways, roads and streets, including elevated highways used for motor vehicle traffic; bridges and tunnels; ancillary road transport facilities such as rest stops, weigh stations, toll booths; mass transit systems, such as light rail or subway systems; railways and related structures; railway bridges and tunnels; marine and inland ports; harbours, locks, canals, and dams primarily used for transportation purposes; airports, runways, hangars; other aviation facilities; space transportation projects; oil and gas transportation projects; other transportation projects n.e.c. |
|
998335 |
Engineering services for power projectsThis service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for electricity generation, transmission and distribution projects like engineering services related to facilities that generate electrical power from coal and other fossil-fuel energy such as oil and gas, nuclear energy, the energy in falling water, other energy, such as solar power, wind power, geothermal power including cogeneration facilities, engineering services related to overhead or underground electrical power transmission and distribution lines |
|
998336 |
Engineering services for telecommunications and broadcasting projectsThis service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for telecommunication and broadcasting projects like engineering services related to systems for the transmission of voice and data between network termination points by copper wire, fibre-optic cable, co-axial cable, and hybrid fibre-coax cable; engineering services related to systems for the transmission of voice, data and programming between network termination points by short-wave or microwave, such as wireless telephony systems, satellite radio systems, direct-broadcast satellite systems; engineering services related to systems for the transmission of radio and television signals; engineering services related to systems for the transmission or distribution of voice, data or programming, not elsewhere classified |
|
998337 |
Engineering services for waste management projects (hazardous and non-hazardous) including water, sewerage and drainage projectsThis service code includes 1. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for waste management projects like engineering services related to household garbage collection and disposal systems, such as recycling facilities, composting facilities, transfer stations, resource recovery facilities, landfill sites; 2. engineering services related to programmes for the collection, treatment, recycling, and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems; 3. engineering services related to programmes for hazardous waste remediation, such as management of nuclear waste, chemical agent destruction, brownfield redevelopment, groundwater modeling, contaminated site remediation. This service code also includes 1. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for water treatment and distribution systems, sewer systems, sewage treatment plants and drainage projects like engineering services related to systems for the collection, distribution, treatment, and disposal of water such as drinking water distribution systems, pumping stations, reservoirs, water storage facilities, water transmission and distribution mains including dams used primarily for local drinking water distribution and desalination plants; 2. systems for storm water management, drainage and detention systems including dams used primarily for flood control; 3. systems for the collection, treatment, and disposal of waste water, except industrial waste water; 4. irrigation systems and water pipelines including dams primarily used for irrigation |
|
998338 |
Engineering services for other projects n.e.c.This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for projects not elsewhere classified like engineering services related to outdoor sport and recreation facilities, natural gas and steam distribution projects, other utility projects n.e.c.; engineering services related to systems, processes, facilities or products not elsewhere classified including the provision of designs, plans and studies related to them |
|
998339 |
Project management services for construction projectsThis service code includes services of assuming overall responsibility for the successful completion of a construction project on behalf of a client, including organizing the financing and the design, requesting tenders, and performing management and control functions; project management services provided by engineers or architects This service code does not include: - general construction services, cf. 99541, 99542 |
|
99834 |
Scientific and other technical services |
|
998341 |
Geological and geophysical consulting servicesThis service code includes provision of advice, guidance and operational assistance concerning the location of mineral deposits, oil and gas fields and groundwater by studying the properties of the earth and rock formations and structures; provision of advice with regard to exploration and development of mineral, oil and natural gas properties, including pre-feasibility and feasibility studies; project evaluation services; evaluation of geological, geophysical and geochemical anomalies; surface geological mapping or surveying; providing information on subsurface earth formations by different methods such as seismographic, gravimetric, magnetometric methods & other subsurface surveying methods This service code does not include - test drilling and boring work, cf. 995432 |
|
998343 |
Mineral exploration and evaluationThis service code includes mineral exploration and evaluation information, obtained on own account basis Note: This intellectual property product may be produced with the intent to sell or license the information to others. |
|
998342 |
Surface surveying and map-making servicesThis service code includes gathering of information on the shape, position and/or boundaries of a portion of the earth's surface by different methods, including transit, photogrammetric and hydrographic surveying, for the purpose of preparing maps; collection of data by satellite; land surveying services (e.g., marking of property, boundary marking); preparation and revision of maps of all kinds (e.g., road, cadastral, topographic, planimetric, hydrographic), using the results of survey activities, other maps and other information sources This service code does not include: - publishing of maps, atlases and globes, cf. 998911 |
|
998345 |
Weather forecasting and meteorological servicesThis service code includes providing meteorological analysis of the atmosphere and predicting weather processes and weather conditions |
|
998346 |
Technical testing and analysis servicesThis service code includes 1. testing and analysis of the chemical and biological properties of materials such as air, water, waste (municipal and industrial), fuels, metal, soil, minerals, food and chemicals; 2. testing and analysis in related scientific fields such as microbiology, biochemistry, bacteriology, etc.; 3. testing and analysis of physical properties such as strength, ductility, electrical conductivity or radioactivity of materials such as metals, plastics, textiles, woods, glass, concrete and other materials; tests for tension, hardness, impact resistance, fatigue resistance and high-temperature effects; 4. testing and analysis of the mechanical and electrical characteristics of complete machinery, motors, automobiles, tools, appliances, communication equipment and other equipment incorporating mechanical and electrical components. The results of the testing and analysis generally take the form of an assessment of the performance and behavioural characteristics of the object tested. Tests may be performed using models or mock-ups of ships, aircraft, dams, etc.; 5. periodical technical inspection of automobiles, motorcycles, buses, lorries, trucks and other road transport vehicles; testing and analysis of a technical or scientific nature that does not alter the object being tested; 6. radiographic, magnetic, and ultrasonic testing of machine parts and structures in order to identify defects. These tests are often conducted on site.; 7. radiological inspection of welds This service code does not include: - damage assessment services, cf. 997162 - assessment of damages on behalf of insurance companies, cf. 9971620 - medical and dental analyses and testing services, cf. 99931 |
|
998347 |
Certification of ships, aircraft, damsThis service code includes testing and analysis of a technical or scientific nature of ships, aircraft, dams, etc. using radiographic, magnetic, and ultrasonic testing and certifying them |
|
998348 |
Certification and authentication of works of artThis service code includes testing and analysis of a technical or scientific nature of works of art using radiographic, magnetic, and ultrasonic testing and certifying them |
|
998349 |
Other technical and scientific services n.e.c.This service code includes all other technical testing and analysis services not elsewhere classified |
|
99835 |
Veterinary services |
|
998351 |
Veterinary services for pet animalsThis service code includes animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to pet animals. The services are aimed at curing, restoring and/or maintaining the health of the animal; hospital, laboratory and technical services for pet animals; provision of dietary recommendations for pet animals |
|
998352 |
Veterinary services for livestockThis service code includes animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to livestock. The services are aimed at curing, restoring and/or maintaining the health of the animal; hospital, laboratory and technical services for livestock; provision of dietary recommendations for livestock This service code does not include: - services related to animal husbandry such as artificial insemination, cf. 998612 |
|
998359 |
Other veterinary servicesThis service code includes animal and veterinary hospital and non-hospital medical, surgical and dental services delivered to animals other than pets or livestock (including zoo animals and animals raised for their fur production or other products). The services are aimed at curing, restoring and/or maintaining the health of the animal; hospital, laboratory and technical services for animals other than pets or livestock; provision of dietary recommendations for animals other than pets or livestock This service code does not include: - services related to animal husbandry such as artificial insemination, cf. 998612 |
|
99836 |
Advertising services and provision of advertising space or time |
|
998361 |
Advertising servicesThis service code includes planning, concept development and execution of the full range of services for an advertising campaign, including creating the basic idea for an advertisement, writing the words and scenarios for advertisements, selection of media to be used, design of ads, illustrations, posters, etc., writing of scenarios for advertising movies, placement of advertisements in media; development and organization of direct marketing advertising campaigns, i.e. sending advertising and promotional messages directly to consumers through methods such as direct mail and telemarketing, rather than via mass media; aerial advertising services; delivery services of free samples and other advertising material; demonstration and presentation of advertising services at point of sale; sales promotion (if no orders are received) This service code does not include: - public relations services, cf. 998312 - separate placement of advertisements in media, cf. 998362 - separate market research services, cf. 99837 - separate photography services related to advertising, cf. 998382 - separate graphic design services for advertising, cf. 998391 - separate production of films for advertising, cf. 999612 - modeling agency services, cf. 998599 - advertising mailing services, cf. 998595 |
|
998362 |
Purchase or sale of advertising space or time, on commissionThis service code includes sale or leasing of advertising time or space, on commission; services of media buying agencies, which buy media space or time on behalf of advertisers or advertising agencies |
|
998363 |
Sale of advertising space in print media (except on commission)This service code includes sale of advertising space in books, brochures, pamphlets, etc.; sale of advertising space in newspapers, journals and periodicals; sale of advertising space in postcards, timetables, forms, posters or other printed matter |
|
998364 |
Sale of TV/radio advertising time (except on commission)This service code includes sale of TV and radio advertising time |
|
998365 |
Sale of Internet advertising space (except on commission)This service code includes sale of Internet advertising space |
|
998366 |
Sale of other advertising space or time (except on commission)This service code includes: - sale of advertising space on billboards, buildings, vehicles, etc . - sale of advertising space in electronic media other than on-line - sale of advertising space in video and motion pictures (product placement) - sale of naming rights for tournaments, stadiums, etc. |
|
99837 |
Market research and public opinion polling services |
|
998371 |
Market research servicesThis service code includes market analysis, analysis of competition and the behaviour of consumers; use of research monographs, statistics, econometric models, surveys, etc. |
|
998372 |
Public opinion polling servicesThis service code includes investigation services designed to secure information on public opinions regarding social, economic, political and other issues This service code does not include: - public relations services, cf. 998312 |
|
99838 |
Photography and videography and their processing services |
|
998381 |
Portrait photography servicesThis service code includes services consisting of photographing persons or other subjects in studios or other locations such as clients' offices or homes. Generally included with these services is the development and printing of such pictures according to customer specifications such as passport or identification photographs; infant and child portraits; family or military portraits; studio fashion photos; corporate pictures. |
|
998382 |
Advertising and related photography servicesThis service code includes services consisting of photographing merchandise, industrial products, fashion clothes and other apparel, machinery, buildings, persons and other subjects for use in public relations; photographic services for advertising displays, brochures, newspaper advertisements, catalogues |
|
998383 |
Event photography and event videography servicesThis service code includes services consisting of photographing or videotaping live events, such as weddings, graduations, conventions, receptions, fashion shows, sports and news events or any other events of current interest. This service code does not include: - TV programme production services, cf. 999612 |
|
998384 |
Specialty photography servicesThis service code includes services consisting of photographing landscapes, structures and other surfaces from aircraft or helicopters; services consisting of photographing persons, objects or scenery using special apparatus and techniques. Examples of such services are underwater photography, medical and biological photography, photomicrography This service code does not include: - photogrammetric recordings and collection of data by satellites, cf. 998342 - services of press photographers and photojournalists, cf. 99844 - x-rays, scans and other medical imaging services, cf. 999319 |
|
998385 |
Restoration and retouching services of photographyThis service code includes services consisting of old photograph restoration; retouching and other special photographic effects |
|
998386 |
Photographic and videographic processing servicesThis service code includes developing of negatives and the printing of pictures for others according to customer specifications such as enlargement of negatives or slides, black and white processing; colour printing of images from film or digital media; slide and negative duplicates, reprints, etc.; developing of film for both amateur photographers and commercial clients; preparing of photographic slides; copying of films; converting of photographs and films to other media This service code does not include: - motion picture film processing and post-production services, cf. 999613 |
|
998389 |
Other photography and videography and their processing services n.e.c.This service code includes microfilming services This service code does not include -photocopying services, cf. 998595 |
|
99839 |
Other professional, technical and business services |
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998391 |
Specialty design services including interior design, fashion design, industrial design and other specialty design servicesThis service code includes i. planning and designing of interior spaces to meet the physical, aesthetic and functional needs of people; drawing up of designs for interior decorating; interior decorating, including dressing of windows and stalls; ii. design services for industrial products, i.e. creating and developing designs and specifications that optimize the use, value and appearance of products, including the determination of the materials, construction, mechanism, shape, colour and surface finishes of the product, taking into consideration human characteristics and needs, safety, market appeal and efficiency in production, distribution, use and maintenance; iii. creating designs and preparing patterns for a variety of products by harmonizing aesthetic considerations with technical and other requirements, such as furniture designs, aesthetic design for various other customer products, package design services, production of three-dimensional models, graphic design services, including graphic design for advertising purposes This service code does not include: - design as integral component of a full advertising service, cf. 998361 - engineering services for the design of industrial products, cf. 998333 - interior architectural services, i.e. involving fundamental alteration of rooms in addition to consideration of colour, material or functionality, cf. 998322, 998323, 998324 |
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998392 |
Design originalsThis service code includes original design concepts, produced on own account, industrial product designs; aesthetic designs; graphic designs Note: This intellectual property product is typically produced with the intent to sell or license the information to others. |
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998393 |
Scientific and technical consulting services n.e.c.This service code includes i. environmental assessments, i.e. objective studies undertaken for any one or more of the following purposes: identify whether or not environmental contamination exists at a particular site, and if so determined, the source, nature, and extent of the contamination; assess the risk to public safety and health from environmental contamination associated with a project that is proposed or in place; ii. evaluate the impact on the ecology or economy of environmental changes resulting from human or natural activities; iii. environmental audits, i.e. independent assessment of the current status of a party's compliance with applicable environmental requirements or of a party's environmental compliance policies, practices and controls; iv. site remediation planning services, i.e. preparation of plans for the abatement of environmental contamination, usually at a specific site, that incorporate such technical or other requirements as may be prescribed by law or regulation; v. evaluation of environmental studies, i.e. provision of analysis that explains the strengths or weaknesses of an environmental study and provides the basis for alternative judgments. The evaluation of environmental studies may also include an analysis of future responses to environmental regulators; natural resource management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for ecologically sustainable development and use of: land; forests; bodies of water; gas, oil, and mineral deposits; wildlife populations and other natural resources; vi. waste management consulting, i.e. provision of objective information, advice, or guidance concerning the best practices for the minimization, transport, handling, disposal and/or recycling of waste; vii. environmental policy development consulting, i.e. advising public or private institutions on the design, development and implementation of environmental statutes, regulations, standards, or practices; viii. other environmental consulting services n.e.c.; ix. scientific consulting services from mathematicians, statisticians, etc.; |
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998394 |
Original compilations of facts/informationThis service code includes original compilations of facts or information (i.e. databases) organized for retrieval and consultation, including mailing lists. Note: These compilations are protectable in their presentation, but not their content. This service code does not include -mailing list compilation services, cf. 998595 |
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998395 |
Translation and interpretation servicesThis service code includes services generally related to the translation of texts from one language to another, resulting in a written document; interpretation services are generally concerned with stating orally in one language what has been stated orally in another language |
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998396 |
Trademarks and franchisesThis service code includes original trademarks and franchises, i.e. the legally registered ownership of a certain brand name. Note: These products are produced on own account with the intent of deriving benefits from allowing others to use these trademarks or franchises. This service code does not include: - licensing services for the right to use trademarks and franchises, cf. 997336 - research and development work leading to a product or concept that is being trademarked, cf. 9981 - advisory services for the organization of marketing channels (including franchises), cf. 998311 - management services for rights to trademarks and franchises, cf. 998599 |
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998399 |
Other professional, technical and business services, n.e.c.This service code includes drafting services (detailed layouts, drawings, plans and illustrations of buildings, structures, systems or components from engineering and architectural specifications, done by architectural draftsmen or engineering technicians); compilation services of facts and information (i.e. databases), n.e.c. |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).