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LIST OF SERVICES WITH ACCOUNTING CODES AND EFFECTIVE DATE -SERVICE TAX

LIST OF SERVICES WITH ACCOUNTING CODES AND EFFECTIVE DATE

SrNo Service Name  

e-Return Code

Accounting Codes-

Service

 

Accounting Codes-

Other / Interest

Accounting Codes-

Penalties

Clause  u/s 65 Clause  u/s 65(105) Effective Date
1 Accommodation Service 1462428 00441070 00441071 00441479 (zzzzw) 01-May-2011
2 Advertising Agency Service 388 00440013 00440016 00441299 (2) (e) 01-Nov-1996
3 Advertising Space or Time Services 471 00440354 00440355 00441443 (zzzm) 01-May-2006
4 Air Travel Agents (International) 455 00440032 00440033 00441304 (4) (l) 01-Jul-1997
5 Air Travel For International Journey 473 00440362 00440363 00441445 (56a) (zzzo) 01-May-2006
6 Airport Services 446 00440258 00440259 00441391 (3c) (zzm) 10-Sep-2004
7 Architect’s Services 395 00440072 00440073 00441314 (6) (p) 16-Oct-1998
8 Asset Management service 487 00440418 00440419 00441459 (zzzzc) 01-Jun-2007
9 ATM Operations, Maintenance and Mgmt. 469 00440346 00440347 00441441 (9b) (zzzk) 01-May-2006
10 Auctioneers Services 476 00440370 00440371 00441448 (7a) (zzzr) 01-May-2006
11 Banking and other Financial Services 415 00440173 00440174 00441339 (12) (zm) 01-Apr-2012
12 Beauty Treatment Services 430 00440209 00440210 00441361 (17) (zq) 16-Aug-2002
13 Broadcasting Services 413 00440165 00440166 00441336 (15) (zk) 16-Jul-2001
14 Business Auxiliary Services (Cycle/Sewing Machines) 442 00440225 00440226 00441371 (19) (zzb) 07-Jan-2003
15 Business Exhibition Services 445 00440254 00440255 00441390 (19a) (zzo) 10-Sep-2004
16 Business Support Services 475 00440366 00440367 00441447 (104c) (zzzq) 01-May-2006
17 Cable Operator’s Services 431 00440217 00440218 00441366 (22) (zs) 16-Aug-2002
18 Cargo Handing Services 425 00440189 00440190 00441348 (23) (zr) 16-Aug-2002
19 Chartered Accountant Services 387 00440092 00440093 00441319 (83) (s) 16-Oct-1998
20 Cleaning Services 461 00440318 00440319 00441434 (24b) (zzzd) 16-Jun-2005
21 Clearing and Forwarding Agents 390 00440045 00440046 00441306 (25) (j) 16-Jul-1997
22 Commercial or Industrial Construction Service 453 00440290 00440291 00441399 (25b) (zzq)
23 Commercial Training and Coaching 438 00440229 00440230 00441374 (26) (zzc) 07-Jan-2003
24 Commercial Use or Exploitation of Any Event 346712 00440607 00440608 00441474 (zzzzr) 01-Jul-2010
25 Commodity Exchange Service 492 00440438 00440439 00441464 (zzzzh) 16-May-2008
26 Company Secretaries Services 397 00440100 00440101 00441321 (85) (u) 16-Oct-1998
27 Construction of Residential Complex 465 00440334 00440335 00441438 (91a) (zzzh)
28 Consulting Engineers 391 00440057 00440058 00441310 (31) (g) 07-Jul-1997
29 Convention Services 411 00440133 00440134 00441328 (32) (zc) 16-Jul-2001
30 Copyright service – transfer temporarily/ permit use or enjoyment 346714 00440613 00440614 00441476 (zzzzt) 01-Jul-2010
31 Cosmetic or Plastic Surgery Services 495 00440460 00440463 00441467 (zzzzk) 01-Sep-2009
32 Cost Accountant Services 409 00440096 00440097 00441320 (84) (t) 16-Oct-1998
33 Courier Agency 392 00440014 00440018 00441300 (33) (f) 01-Nov-1996
34 Credit Card Related Services 481 00440394 00440395 00441453 (33a) (zzzw) 01-May-2006
35 Credit Rating Agencies 400 00440088 00440089 00441318 (34) (x) 16-Oct-1998
36 Custom House Agent 403 00440026 00440027 00441302 (35) (h) 15-Jun-1997
37 Design service 488 00440422 00440423 00441460 (36b) (zzzzd) 01-Jun-2007
38 Development & Supply of content service 486 00440414 00440415 00441458 (36c) (zzzzb) 01-Jun-2007
39 Dredging Services 459 00440310 00440311 00441432 (36a) (zzzb) 16-Jun-2005
40 Dry Cleaning Services 432 00440221 00440222 00441369 (37) (zt) 16-Aug-2002
41 Electricity Exchange Service 346713 00440610 00440611 00441475 (zzzzs) 01-Jul-2010
42 Erection Comminssioning and Installation 441 00440233 00440234 00441376 (39a) (zzd) 07-Jan-2003
43 Event Management Services 427 00440197 00440198 00441353 (40) (zu) 16-Aug-2002
44 Fashion Designer 433 00440213 00440214 00441363 (43) (zv) 16-Aug-2002
45 Foreign exchange broker service 5841985 00440173 00440174 00441339 (12) (zzk) 16-Jul-2001
46 Forward Contract 449 00440282 00440283 00441397 (46a) (zzy) 10-Sep-2004
47 Franchisee Services 444 00440237 00440238 00441384 (47) (zze) 07-Jan-2003
48 Games of Chance 346708 00440595 00440596 00441470 (zzzzn) 01-Jul-2010
49 General Insurance Business 404 00440005 00440006 00441297 (58) (d) 01-Jul-1994
50 Health Clubs & Fitness Centres 429 00440205 00440206 00441358 (51) (zw) 16-Aug-2002
51 Health Services 346709 00440598 00440599 00441471 (zzzzo) 01-Jul-2010
52 Information Technology Software Service 489 00440452 00440450 00441461 (53a) (zzzze) 16-May-2008
53 INSURANCE AUXILIARY – GENERAL INSURANCE 414 00440169 00440170 00441338 (55) (zl) 16-Jul-2001
54 INSURANCE AUXILIARY – LIFE INSURANCE 5841986 00440169 00440170 00441338 (55) (zy) 16-Jul-2001
55 Intellectual Property Services Other Than Copyright 451 00440278 00440279 00441396 (55a) (zzr) 10-Sep-2004
56 Interior Decorators 385 00440076 00440077 00441315 (59) (q) 16-Oct-1998
57 Internet Cafe Services 443 00440241 00440242 00441386 (57) (zzf) 07-Jan-2003
58 Internet Telecommunication Service 479 00440382 00440383 00441451 (57a) (zzzu) 01-May-2006
59 Legal Consultancy Services 497 00440480 00440483 00441469 (zzzzm) 01-Sep-2009
60 Life Insurance Services 434 00440185 00440186 00441346 (61) (zx) 16-Aug-2002
61 Mailing List Compilation 464 00440330 00440331 00441437 (63a) (zzzg) 16-Jun-2005
62 Maintenance of Medical Records 346710 00440601 00440602 00441472 (zzzzp) 01-Jul-2010
63 Maintenance or Repair Services 440 00440245 00440246 00441388 (64) (zzg) 07-Jan-2003
64 Management Consultancy 386 00440116 00440117 00441325 (65) (r) 16-Oct-1998
65 Mandap Keepers 393 00440035 00440036 00441305 (66) (m) 01-Jul-1997
66 Manpower Recruitment Agency/ Supply 405 00440060 00440061 00441311 (68) (k) 07-Jul-1997
67 Market Research Agencies 401 00440112 00440113 00441324 (69) (y) 16-Oct-1998
68 Membership Of Clubs 462 00440322 00440323 00441435 (25a) (zzze) 16-Jun-2005
69 Mining Service 483 00440402 00440403 00441455 (zzzy) 01-Jun-2007
70 Online Information & Data Base Access/retrieval 412 00440153 00440154 00441333 (75) (zh) 16-Jul-2001
71 Opinion Poll Services 448 00440274 00440275 00441395 (75a) (zzs) 10-Sep-2004
72 Other port (minor port) service 5841987 00440177 00440178 00441341 (82) (zzl) 16-Jul-2001
73 OTHER TAXABLE SERVICES-Other than the 119 Listed 500 00441480 00441481 00441485 01-Jul-2012
74 Outdoor Catering Services 436 00440051 00440052 00441308 (76a) (zzt) 10-Sep-2004
75 Packaging Services 463 00440326 00440327 00441436 (76b) (zzzf) 16-Jun-2005
76 Pandal or Shamiana 437 00440054 00440055 00441309 (77b) (zzw) 10-Sep-2004
77 Photography Services 410 00440129 00440130 00441327 (78) (zb) 16-Jul-2001
78 Port Services 416 00440177 00440178 00441341 (82) (zn) 16-Jul-2001
79 Processing and Clearing House Service 493 00440442 00440443 00441465 (86d) (zzzzi) 16-May-2008
80 Promotion of a ‘brand’ of goods, services, events, business entity etc 346711 00440604 00440605 00441473 (zzzzq) 01-Jul-2010
81 Providing of Preferential Location or External/Internal Development of Complexes 346715 00440616 00440617 00441477 (zzzzu) 01-Jul-2010
82 Public Relations Services 477 00440374 00440375 00441449 (86c) (zzzs) 01-May-2006
83 Rail Travel Agents 428 00440201 00440202 00441356 (87) (zz) 16-Aug-2002
84 Real Estate Agents 398 00440104 00440105 00441322 (89) (v) 16-Oct-1998
85 Recovery Agents 470 00440350 00440351 00441442 (zzzl) 01-May-2006
86 Registrar To An Issue Services 467 00440338 00440339 00441439 (89c) (zzzi) 01-May-2006
87 Rent-a-cab Scheme Services 389 00440048 00440049 00441307 (91) (o) 04-Jan-2000
88 Renting of Immovable property service 484 00440406 00440407 00441456 (90a) (zzzz) 01-Jun-2007
89 Restaurant Service 1462427 00441067 00441068 00441478 (zzzzv) 01-May-2011
90 Scientific & Technical Consulting 424 00440125 00440126 00441326 (92) (za) 16-Jul-2001
91 Security Agencies 399 00440108 00440109 00441323 (94) (w) 16-Oct-1998
92 Servicing of Motor Vehicles 417 00440181 00440182 00441343 (9) (zo) 16-Jul-2001
93 Share Transfer Agent 468 00440342 00440343 00441440 (95a) (zzzj) 01-May-2006
94 Ship Management Services 478 00440378 00440379 00441450 (96a) (zzzt) 01-May-2006
95 Site Preparation and Clearance 458 00440306 00440307 00441431 (97a) (zzza) 16-Jun-2005
96 Sound Recording Services 419 00440161 00440162 00441335 (99) (zj) 16-Jul-2001
97 Sponsorships Services 472 00440358 00440359 00441444 (99a) (zzzn) 01-May-2006
98 Steamer Agents 406 00440029 00440030 00441303 (100) (i) 15-Jun-1997
99 Stock Broker 407 00440008 00440009 00441298 (101) (a) 01-Jul-1994
100 Stock Exchange Service 491 00440434 00440435 00441463 (zzzzg) 16-May-2008
101 Storage & Warehousing 426 00440193 00440194 00441350 (102) (zza) 16-Aug-2002
102 Supply of Tangible Goods For Use Service 494 00440445 00440447 00441466 (zzzzj) 16-May-2008
103 Survey and exploration of minerals 450 00440270 00440271 00441394 (104a) (zzv) 10-Sep-2004
104 Survey and Map Making Services 460 00440314 00440315 00441433 (104b) (zzzc) 16-Jun-2005
105 Technical Inspection and certification 439 00440249 00440250 00441389 (109) (zzi) 01-Jul-2003
106 Technical Testing and Analysis 578020 00440249 00440250 00441389 (106) (zzh) 01-Jul-2003
107 Telecommunication Service 482 00440398 00440399 00441454 (109a) (zzzx) 01-Jun-2007
108 Tour Operators 396 00440063 00440064 00441312 (115) (n) 01-Apr-2000
109 Transport by Cruise Ship Services 480 00440386 00440387 00441452 (zzzv) 01-May-2006
110 Transport of goods by air Services 447 00440266 00440267 00441393 (3b) (zzn) 10-Sep-2004
111 Transport Of Goods By Pipeline 457 00440302 00440303 00441430 (zzz) 16-Jun-2005
112 Transport of Goods By Rail 474 00440390 00440391 00441446 (zzzp) 01-May-2006
113 Transport of Goods By Road 456 00440262 00440263 00441392 (50b) (zzp) 10-Sep-2004
114 Transport of Goods through Waterways 496 00440470 00440473 00441468 (zzzzl) 01-Sep-2009
115 Travel Agents (Other than Air/Rail Travel Agents) 454 00440294 00440295 00441400 (115a) (zzx) 10-Sep-2004
116 TV/ Radio Programme Production 452 00440286 00440287 00441398 (86a) (zzu) 10-Sep-2004
117 ULIP Investment Management Services 490 00440430 00440431 00441462 (zzzzf) 16-May-2008
118 Under Writers 402 00440084 00440085 00441317 (116) (z) 16-Oct-1998
119 Video Tape Production Services 418 00440157 00440158 00441334 (119) (zi) 16-Jul-2001
120 Works Contract Services 485 00440410 00440411 00441457 (zzzza) 01-Jun-2007

 

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