PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES

Transcription

1 PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group Section 5 : Construction Services Heading No.9954 Service Code (Tariff) Construction Services Service Description Group Group Construction Services of Buildings Construction of single dwelling or multi dewlling or multi-storied residential buildings Construction of other residential buildings such as old age homes, homeless shelters, hostels etc Construction of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. Construction of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction Services of other buildings n.e.c Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above General construction of civil engineering works General construction of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction of harbours, waterways, dams, water mains and lines, irrigation and other waterworks General construction of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. General construction of local water & sewage pipelines, electricity and communication cables & related works General construction of mines and industrial plants General Construction of Power Plants and its related infrastructure General construction of outdoor sport and recreation facilities General construction of other civil engineering works n.e.c. Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.

2 Group Group Group Group Site preparation Demolition Site formation and clearance including preparation to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches Excavating and earthmoving Water well drilling and septic system installation Other site preparation n.e.c Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above Assembly and erection of prefabricated constructions Installation, assembly and erection of prefabricated buildings Installation, assembly and erection of other prefabricated structures and constructions Installation of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) Other assembly and erection n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Special trade construction Pile driving and foundation Building framing & Roof Framing Roofing and waterproofing Concrete Structural steel erection Masonry Scaffolding Other special trade construction n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Installation Electrical installation including Electrical wiring & fitting, fire alarm installation, burglar alarm system installation Water plumbing and drain laying Heating, ventilation and air conditioning equipment installation Gas fitting installation Insulation Lift and escalator installation Other installation n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

3 Group Building completion and finishing Glazing Plastering Painting Floor and wall tiling Other floor laying, wall covering and wall papering Joinery and carpentry Fencing and railing Other building completion and finishing n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services Heading No Group Heading No Group Services in wholesale trade Services provided for a fee/commission or contract basis on wholesale trade Services in retail trade Services provided for a fee/commission or contract basis on retail trade Heading No Group Accommodation, Food and beverage Accommodation Room or unit accommodation provided by Hotels, INN, Guest House, Club etc Camp site Recreational and vacation camp Group Other accommodation Room or unit accommodation for students in student residences Room or unit accommodation provided by Hostels, Camps, Paying Guest etc Other room or unit accommodation n.e.c. Group Food, edible preparations, alchoholic & non-alchocholic beverages serving Services provided by Restaurants, Cafes and similar eating facilities including takeaway, Room and door delivery of food. Services provided by Hotels, INN, Guest House, Club etc including Room, takeaway and door delivery of food. Services provided in Canteen and other similar establishments

4 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions Catering in trains, flights etc Preparation and/or supply of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators Other contract food Other food, edible preparations, alchoholic & non-alchocholic beverages serving n.e.c. Heading No Group Group Heading No Group Passenger transport Local transport and sightseeing transportation of passengers Local land transport of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles Taxi including radio taxi & other similar ; Non-scheduled local bus and coach charter Other land transportation of passengers. Local water transport of passengers by ferries, cruises etc Sightseeing transportation by rail, land, water & air Other local transportation of passengers n.e.c. Long-distance transport of passengers Long-distance transport of passengers through Rail network by Railways, Metro etc Long-distance transport of passengers through Road by Bus, Car, non-scheduled long distance bus and coach, stage carriage etc Taxi including radio taxi & other similar Coastal and transoceanic (overseas) water transport of passengers by Ferries, Cruise Ships etc Domestic/International Scheduled Air transport of passengers Domestic/international non-scheduled air transport of Passengers Space transport of passengers Other long-distance transportation of passengers n.e.c. Goods Transport Services Land transport of Goods Road transport of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. Railway transport of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc Transport of petroleum & natural gas, water, sewerage and other goods via pipeline Other land transport of goods n.e.c.

5 Group Water transport of goods Coastal and transoceanic (overseas) water transport of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc Inland water transport of goods by refrigerator vessels, tankers and other vessels. Group Air and space transport of goods Air transport of letters & parcels and other goods Space transport of freight Heading No Group Rental of transport vehicles with or without operators Rental of transport vehicles with or without operators Rental of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator Rental of water vessels including passenger vessels, freight vessels etc with or without operator Rental of aircraft including passenger aircrafts, freight aircrafts etc with or without operator Rental of other transport vehicles n.e.c. with or without operator Heading No.9967 Group Group Group Group Supporting in transport Cargo handling Container handling Customs House Agent Clearing and forwarding Other cargo and baggage handling Storage and warehousing Refrigerated storage Bulk liquid or gas storage Other storage and warehousing Supporting for railway transport Railway pushing or towing Other supporting for railway transport n.e.c. Supporting for road transport Bus station Operation of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation Parking lot Towing for commercial and private vehicles Other supporting for road transport n.e.c.

6 Group Group Group Heading No Group Heading No Group Group Supporting for water transport (coastal, transoceanic and inland waterways) Port and waterway operation (excl. cargo handling) such as operation of ports, docks, light houses, light ships etc Pilotage and berthing Vessel salvage and refloating Other supporting for water transport n.e.c. Supporting for air or space transport Airport operation (excl. cargo handling) Air traffic control Other supporting for air transport Supporting for space transport Other supporting transport Goods transport agency for road transport Goods transport agency for other modes of transport Other goods transport Other supporting transport n.e.c Postal and courier Postal and courier Postal including post office counter, mail box rental Courier Local delivery Other Delivery Services n.e.c Electricity, gas, water and other distribution Electricity and gas distribution Electricity transmission Electricity distribution Gas distribution Water distribution and other Water distribution Services involving distribution of steam, hot water and air conditioning supply etc Other similar. Section 7: Financial and related ; real estate ; and rental and leasing Heading No Group Financial and related Financial (except investment banking, insurance and pension ) Central banking

7 Deposit Credit-granting including stand-by commitment, guarantees & securities Financial leasing Other financial (except investment banking, insurance and pension ) Group Group Group Group Group Investment banking Investment banking Insurance and pension (excluding reinsurance ) pension Life insurance (excluding reinsurance ) Accident and health insurance Motor vehicle insurance Marine, aviation, and other transport insurance Freight insurance & Travel insurance Other property insurance Other non-life insurance (excluding reinsurance ) Reinsurance Life reinsurance Accident and health reinsurance Motor vehicle reinsurance Marine, aviation and other transport reinsurance ser Freight reinsurance Other property reinsurance Other non-life reinsurance Services auxiliary to financial (other than to insurance and pensions) Services related to investment banking such as mergers & acquisition, corporate finance & venture capital Brokerage and related securities and commodities including commodity exchange Portfolio management except pension funds Trust and custody Services related to the administration of financial markets Financial consultancy Foreign exchange Financial transactions processing and clearing house Other auxiliary to financial Services auxillary to insurance and pensions Insurance brokerage and agency Insurance claims adjustment

8 Actuarial Pension fund management Other auxiliary to insurance and pensions Group Heading No.9972 Group Group Services of holding financial assets Services of holding equity of subsidiary companies Services of holding securities and other assets of trusts and funds and similar financial entities Real estate Real estate involving owned or leased property Rental or leasing involving own or leased residential property Rental or leasing involving own or leased nonresidential property Trade of buildings Trade of time-share properties Trade of vacant and subdivided land Real estate on a fee/commission basis or contract basis Property management on a fee/commission basis or contract basis Building sales on a fee/commission basis or contract basis Land sales on a fee/commission basis or contract basis Real estate appraisal on a fee/commission basis or contract basis Heading no.9973 Group Leasing or rental with or without operator Leasing or rental concerning machinery and equipment with or without operator Leasing or rental concerning transport equipments including containers, with or without operator Leasing or rental concerning agricultural machinery and equipment with or without operator Leasing or rental concerning construction machinery and equipment with or without operator Leasing or rental concerning office machinery and equipment (except computers) with or without operator Leasing or rental concerning computers with or without operators Leasing or rental concerning telecommunications equipment with or without operator Leasing or rental concerning other machinery and equipments with or without operator Group Leasing or rental concerning other goods Leasing or rental concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) Leasing or rental concerning video tapes and disks (Home entertainment equipment )

9 Leasing or rental concerning furniture and other household appliances Leasing or rental concerning pleasure and leisure equipment Leasing or rental concerning household linen Leasing or rental concerning textiles, clothing and footwear Leasing or rental concerning do-it-yourself machinery and equipment Leasing or rental concerning other goods Group Licensing for the right to use intellectual property and similar products Licensing for the right to use computer software and databases. Licensing for the right to broadcast and show original films, sound recordings, radio and television programme etc Licensing for the right to reproduce original art works Licensing for the right to reprint and copy manuscripts, books, journals and periodicals Licensing for the right to use R&D products Licensing for the right to use trademarks and franchises Licensing for the right to use minerals including its exploration and evaluation Licensing for right to use other natural resources including telecommunication spectrum Licensing for the right to use other intellectual property products and other rescources n.e.c Section 8 : Business and Production Services Heading no Group Research and development Research and experimental development in natural sciences and engineering. Research and experimental development in natural sciences Research and experimental development in engineering and technology Research and experimental development in medical sciences and pharmacy. Research and experimental development in agricultural sciences. Group Research and experimental development in social sciences and humanities. Research and experimental development in social sciences. Research and experimental development in humanities

10 Group Interdisciplinary research. Interdisciplinary research and experimental development. Group Heading no Group Group Group Group Heading no Group Research and development originals Research and development originals in pharmaceuticals Research and development originals in agriculture Research and development originals in biotechnology Research and development originals in computer related sciences Research and development originals in other fields n.e.c. Legal and accounting Legal Legal advisory and representation concerning criminal law Legal advisory and representation concerning other fields of law Legal documentation and certification concerning patents, copyrights and other intellectual property rights Legal documentation and certification concerning other documents Arbitration and conciliation Other legal n.e.c. Accounting, auditing and bookkeeping Financial auditing Accounting and bookkeeping Payroll Other similar n.e.c Tax consultancy and preparation Corporate tax consulting and preparation Individual tax preparation and planning Insolvency and receivership Insolvency and receivership Other professional, technical and business Management consulting and management ; information technology. Management consulting and management including financial, strategic, human resources, marketing, operations and supply chain management Business consulting including pubic relations Information technology (IT) consulting and support Information technology (IT) design and development Hosting and information technology (IT) infrastructure provisioning IT infrastructure and network management Other information technology n.e.c

11 Group Group Group Group Group Architectural, urban and land planning and landscape architectural Architectural advisory Architectural for residential building projects Architectural for non-residential building projects Historical restoration architectural Urban planning Rural land planning Project site master planning Landscape architectural and advisory Engineering Engineering advisory Engineering for building projects Engineering for industrial and manufacturing projects Engineering for transportation projects Engineering for power projects Engineering for telecommunications and broadcasting projects Engineering for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering for other projects n.e.c Project management for construction projects Scientific and other technical Geological and geophysical consulting Subsurface surveying Mineral exploration and evaluation Surface surveying and map-making Weather forecasting and meteorological Technical testing and analysis Certification of ships, aircraft, dams, etc Certification and authentication of works of art Other technical and scientific n.e.c. Veterinary Veterinary for pet animals Veterinary for livestock Other veterinary n.e.c. Advertising and provision of advertising space or time Advertising Services Purchase or sale of advertising space or time, on commission Sale of advertising space in print media (except on commission) Sale of TV and radio advertising time Sale of Internet advertising space

12 Sale of other advertising space or time (except on commission) Group Group Group Heading no Group Group Group Market research and public opinion polling Market research Public opinion polling Photography & Videography and their processing Portrait photography Advertising and related photography Event photography and event videography Specialty photography Restoration and retouching of photography Photographic & videographic processing Other Photography & Videography and their processing n.e.c Other professional, technical and business. Specialty design including interior design, fashion design, industrial design and other specialty design Design originals Scientific and technical consulting Original compilations of facts/information Translation and interpretation Trademarks and franchises Sponsorship Services & Brand Promotion Services Other professional, technical and business n.e.c. Telecommunications, broadcasting and information supply Telephony and other telecommunications Carrier Fixed telephony Mobile telecommunications Private network Data transmission Other telecommunications including Fax, Telex n.e.c. Internet telecommunications Internet backbone Internet access in wired and wireless mode Fax, telephony over the Internet Audio conferencing and video conferencing over the Internet Other Internet telecommunications n.e.c. On-line content On-line text based information such as online books, newpapers, periodicals, directories etc On-line audio content

13 On-line video content Software downloads Other on-line contents n.e.c. Group Group Group Heading no Group Group Group News agency News agency to newspapers and periodicals Services of independent journalists and press photographers News agency to audiovisual media Library and archive Library Operation of public archives including digital archives Operation of historical archives including digital archives Broadcasting, programming and programme distribution Radio broadcast originals Television broadcast originals Radio channel programmes Television channel programmes Broadcasting Home programme distribution Support Employment including personnel search/referral service & labour supply service Executive/retained personnel search Permanent placement, other than executive search Contract staffing Temporary staffing Long-term staffing (pay rolling) Temporary staffing-to-permanent placement Co-employment staffing Other employment & labour supply n.e.c Investigation and security Investigation Security consulting Security systems Armoured car Guard Training of guard dogs Polygraph Fingerprinting Other security n.e.c. Cleaning Disinfecting and exterminating

14 Window cleaning General cleaning Specialized cleaning for reservoirs and tanks Sterilization of objects or premises (operating rooms) Furnace and chimney cleaning Exterior cleaning of buildings of all types Cleaning of transportation equipment Other cleaning n.e.c. Group Group Group Heading no.9986 Group Packaging Packaging of goods for others Parcel packing and gift wrapping Coin and currency packing Other packaging n.e.c Travel arrangement, tour operator and related Reservation for transportation Reservation for accommodation, cruises and package tours Reservation for convention centres, congress centres and exhibition halls Reservation for event tickets, cinema halls, entertainment and recreational and other reservation Tour operator Tourist guide Tourism promotion and visitor information Other travel arrangement and related n.e.c Other support Credit reporting & rating Collection agency Telephone-based support Combined office administrative Specialized office support such as duplicating, mailing, document preparation etc Events, Exhibitions, Conventions and trade shows organisation and assistance Landscape care and maintenance Other information n.e.c Other support n.e.c. Support to agriculture, hunting, forestry, fishing, mining and utilities. Support to agriculture, hunting, forestry and fishing Support to crop production Animal husbandry Support to hunting Support to forestry and logging Support to fishing

15 Other support to agriculture, hunting, forestry and fishing Group Group Heading no Group Group Support to mining Support to oil and gas extraction Support to other mining n.e.c. Support to electricity, gas and water distribution Support to electricity transmission and distribution Support to gas distribution Support to water distribution Support to Distribution of steam, hot water and air-conditioning supply Maintenance, repair and installation (except construction) Maintenance and repair of fabricated metal products, machinery and equipment Maintenance and repair of fabricated metal products, except machinery and equipment Maintenance and repair of office and accounting machinery Maintenance and repair of computers and peripheral equipment Maintenance and repair of transport machinery and equipment Maintenance and repair of electrical household appliances Maintenance and repair of telecommunication equipments and apparatus Maintenance and repair of commercial and industrial machinery Maintenance and repair of elevators and escalators Maintenance and repair of other machinery and equipments Repair of other goods Repair of footwear and leather goods Repair of watches, clocks and jewellery Repair of garments and household textiles Repair of furniture Repair of bicycles Maintenance and repair of musical instruments Repair for photographic equipment and cameras Maintenance and repair of other goods n.e.c. Group Installation (other than construction) Installation of fabricated metal products, except machinery and equipment. Installation of industrial, manufacturing and service industry machinery and equipment. Installation of office and accounting machinery and computers

16 Installation of radio, television and communications equipment and apparatus Installation of professional medical machinery and equipment, and precision and optical instruments Installation of electrical machinery and apparatus n.e.c Installation of other goods n.e.c. Heading no Group Group Group Group Manufacturing on physical inputs (goods) owned by others Food, beverage and tobacco manufacturing Meat processing Fish processing Fruit and vegetables processing Vegetable and animal oil and fat manufacturing Dairy product manufacturing Other food product manufacturing Prepared animal feeds manufacturing Beverage manufacturing Tobacco manufacturing n.e.c. Textile, wearing apparel and leather manufacturing Textile manufacturing Wearing apparel manufacturing Leather and leather product manufacturing Wood and paper manufacturing Wood and wood product manufacturing Paper and paper product manufacturing Petroleum, chemical and pharmaceutical product manufacturing Coke and refined petroleum product manufacturing Chemical product manufacturing Pharmaceutical product manufacturing Group Group Rubber, plastic and other non-metallic mineral product manufacturing service Rubber and plastic product manufacturing Plastic product manufacturing Other non-metallic mineral product manufacturing Basic metal manufacturing Basic metal manufacturing Group Fabricated metal product, machinery and equipment manufacturing Structural metal product, tank, reservoir and steam generator manufacturing

17 Weapon and ammunition manufacturing Other fabricated metal product manufacturing and metal treatment Computer, electronic and optical product manufacturing Electrical equipment manufacturing General-purpose machinery manufacturing n.e.c Special-purpose machinery manufacturing Group Group Heading no Group Transport equipment manufacturing Motor vehicle and trailer manufacturing Other transport equipment manufacturing Other manufacturing Furniture manufacturing Jewellery manufacturing Imitation jewellery manufacturing Musical instrument manufacturing Sports goods manufacturing Game and toy manufacturing Medical and dental instrument and supply manufacturing Other manufacturing n.e.c. Other manufacturing ; publishing, printing and reproduction ; materials recovery Publishing, printing and reproduction Publishing, on a fee or contract basis Printing and reproduction of recorded media, on a fee or contract basis Group Moulding, pressing, stamping, extruding and similar plastic manufacturing Moulding, pressing, stamping, extruding and similar plastic manufacturing Group Casting, forging, stamping and similar metal manufacturing Iron and steel casting Non-ferrous metal casting Metal forging, pressing, stamping, roll forming and powder metallurgy Group Materials recovery (recycling), on a fee or contract basis Metal waste and scrap recovery (recycling), on a fee or contract basis Non-metal waste and scrap recovery (recycling), on a fee or contract basis Section 9 : Community, Social & Personal

18 Services and other miscellaneous Heading No Group Group Public administration and other provided to the community as a whole; compulsory social security Administrative of the government Overall Government public Public administrative related to the provision of educational, health care, cultural and other social, excluding social security service. Public administrative related to the more efficient operation of business Other administrative of the government n.e.c Public administrative provided to the community as a whole Public administrative related to external affairs, diplomatic and consular abroad Services related to foreign economic aid Services related to foreign military aid Military defence Civil defence Police and fire protection Public administrative related to law courts Administrative related to the detention or rehabilitation of criminals Public administrative related to other public order and safety affairs n.e.c. Group Administrative related to compulsory social security schemes. Administrative related to sickness, maternity or temporary disablement benefit schemes. Administrative related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees Administrative related to unemployment compensation benefit schemes Administrative related to family and child allowance programmes Heading no Group Group Group Education Pre-primary education Pre-primary education Primary education Primary education Secondary Education Services Secondary education, general

19 Secondary education, technical and vocational. Group Group Group Heading no Group Group Group Group Higher education Higher education, general Higher education, technical Higher education, vocational Other higher education Specialised education Specialised education Other education & training and educational support Cultural education Sports and recreation education Commercial training and coaching Other education and training n.e.c involving conduct of examination for admission to educational institutions Other Educational support Human health and social care Human health Inpatient Medical and dental Childbirth and related Nursing and Physiotherapeutic Ambulance Medical Laboratory and Diagnostic-imaging Blood, sperm and organ bank Other human health including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. Residential care for the elderly and disabled Residential health-care other than by hospitals Residential care for the elderly and persons with disabilities Other social with accommodation Residential care for children suffering from mental retardation, mental health illnesses or substance abuse Other social with accommodation for children Residential care for adults suffering from mental retardation, mental health illnesses or substance abuse Other social with accommodation for adults Social without accommodation for the elderly and disabled Vocational rehabilitation Other social without accommodation for the elderly and disabled n.e.c.

20 Group Other social without accommodation Child day-care Guidance and counseling n.e.c. related to children Welfare without accommodation Other social without accommodation n.e.c. Heading no.9994 Sewage and waste collection, treatment and disposal and other environmental protection Group Sewerage, sewage treatment and septic tank cleaning Sewerage and sewage treatment Septic tank emptying and cleaning Group Waste collection Collection of hazardous waste Collection of non-hazardous recyclable materials General waste collection, residential General waste collection, other n.e.c. Group Waste treatment and disposal Waste preparation, consolidation and storage Hazardous waste treatment and disposal Non-hazardous waste treatment and disposal Group Remediation Site remediation and clean-up Containment, control and monitoring and other site remediation Building remediation Other remediation n.e.c. Group Sanitation and similar Sweeping and snow removal Other sanitation n.e.c. Group Others Other environmental protection n.e.c. Heading no.9995 Group Services of membership organizations Services furnished by business, employers and professional organizations Services Services furnished by business and employers organizations Services furnished by professional organizations Group Services furnished by trade unions Services furnished by trade unions Group Services furnished by other membership organizations

21 Religious Services furnished by political organizations Services furnished by human rights organizations Cultural and recreational associations Services furnished by environmental advocacy groups Services provided by youth associations Other civic and social organizations Home owners associations Services provided by other membership organizations n.e.c. Heading No.9996 Group Group Recreational, cultural and sporting Audiovisual and related Sound recording Motion picture, videotape, television and radio programme production Audiovisual post-production Motion picture, videotape and television programme distribution Motion picture projection Performing arts and other live entertainment event presentation and promotion Performing arts event promotion and organization Performing arts event production and presentation Performing arts facility operation Other performing arts and live entertainment n.e.c. Group Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc Services of authors, composers, sculptors and other artists, except performing artists Original works of authors, composers and other artists except performing artists, painters and sculptors Group Group Group Museum and preservation Museum and preservation of historical sites and buildings Botanical, zoological and nature reserve Sports and recreational sports Sports and recreational sports event promotion and organization Sports and recreational sports facility operation Other sports and recreational sports n.e.c. Services of athletes and related support Services of athletes Support related to sports and recreation

22 Group Heading No.9997 Group Group Group Group Heading No Group Heading No Group Other amusement and recreational Amusement park and similar attraction Gambling and betting including similar online Coin-operated amusement machine Lottery Other recreation and amusement n.e.c. Other Washing, cleaning and dyeing Coin-operated laundry Dry-cleaning (including fur product cleaning ) Other textile cleaning Pressing Dyeing and colouring Other washing, cleaning and dyeing n.e.c Beauty and physical well-being Hairdressing and barbers Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring Physical well-being including health club & fitness centre Other beauty treatment n.e.c. Funeral, cremation and undertaking Cemeteries and cremation Undertaking Other miscellaneous Services involving commercial use or exploitation of any event Agreeing to do an act Agreeing to refrain from doing an act Agreeing to tolerate an act Conduct of religious ceremonies/rituals by persons Other n.e.c. Domestic Domestic Domestic both part time & full time Services provided by extraterritorial organizations and bodies. Services provided by extraterritorial organizations and bodies Services provided by extraterritorial organizations and bodies