Index of Taxable Services

Code Clause Taxable Service Date

001 65(105)(a) Stock-Broker 01-07-1994

002 65(105)(zzzx) Telecommunication Service 01-06-2007
003 65(105)(d) General Insurance 01-07-1994
004 65(105)(e) Advertisement Agency 01-11-1996
005 65(105)(f) Courier 01-11-1996
006 65(105)(g) Consulting Engineer 07-07-1997
007 65(105)(h) Custom House Agent 15-06-1997
008 65(105)(i) Steamer Agent 15-06-1997
009 65(105)(j) Clearing & Forwarding Agent 16-07-1997
010 65(105)(k) Manpower Recruitment and Supply 07-07-1997
Agency
011 65(105)(l) Air Travel Agent 01-07-1997
012 65(105)(m) Mandap Keeper 01-07-1997
013 65(105)(n) Tour operator 01-04-2000
014 65(105)(o) Rent-A-Cab scheme operator 01-04-2000
015 65(105)(p) Architect 16-10-1998
016 65(105)(q) Interior decorator 16-10-1998
017 65(105)(r) Management or Business consultant 16-10-1998
018 65(105)(s) Chartered Accountant 16-10-1998
019 65(105)(t) Cost Accountant 16-10-1998
020 65(105)(u) Company Secretary 16-10-1998
021 65(105)(v) Real Estate Agent 16-10-1998
022 65(105)(w) Security Agency 16-10-1998
023 65(105)(x) Credit Rating Agency 16-10-1998
024 65(105)(y) Market Research Agency 16-10-1998
025 65(105)(z) Underwriter 16-10-1998
026 65(105)(za) Scientific and Technical consultancy 16-07-2001
027 65(105)(zb) Photography 16-07-2001
028 65(105)(zc) Convention Centre 16-07-2001
029 65(105)(zh) Online Information & Data Base Access or 16-07-2001
retrieval
030 65(105)(zi) Video-tape Production 16-07-2001
031 65(105)(zj) Sound Recording 16-07-2001
032 65(105)(zk) Broadcasting agency or organization 16-07-2001
033 65(105)(zl) Insurance auxiliary services concerning 16-07-2001
general insurance business
034 65(105)(zm) Banking or Financial Services 16-07-2001
035 65(105)(zn) Port 16-07-2001
036 65(105)(zo) Repair, Reconditioning, Restoration or 16-07-2001
Decoration of Motor Vehicle
037 65(105)(zq) Beauty Treatment 16-08-2002
038 65(105)(zr) Cargo Handling 16-08-2002
039 65(105)(zs) Cable Operator 10-08-2002
040 65(105)(zt) Dry Cleaning 16-08-2002
041 65(105)(zu) Event Management 16-08-2002
042 65(105)(zv) Fashion Designer 16-08-2002
043 65(105)(zw) Health Club & Fitness 16-08-2002
044 65(105)(zx) Life insurance in relation to risk cover 10-09-2004
045 65(105)(zy) Insurance auxiliary services concerning life 16-08-2002
insurance business
046 65(105)(zz) Rail Travel Agent 16-08-2002
047 65(105)(zza) Storage and warehousing 16-08-2002
048 65(105)(zzb) Business Auxiliary Service 01-07-2003
049 65(105)(zzc) Commercial Training or Coaching Centre 01-07-2003
050 65(105)(zzd) Erection, Commissioning or Installation 01-07-2003
051 65(105)(zze) Franchise 01-07-2003
052 65(105)(zzf) Internet Cafe 01-07-2003
053 65(105)(zzg) Management, maintenance or repair 01-07-2003
054 65(105)(zzh) Technical testing and analysis 01-07-2003
055 65(105)(zzi) Technical inspection and certification 01-07-2003
056 65(105)(zzk) Foreign Exchange Broker 01-07-2003
057 65(105)(zzl) Other Port 01-07-2003
058 65(105)(zzm) Airport Services 10-09-2004
059 65(105)(zzn) Transport of Goods by Aircraft 10-09-2004
060 65(105)(zzo) Business Exhibition 10-09-2004
061 65(105)(zzp) Transport of goods by road 10-09-2004
062 65(105)(zzq) Commercial or Industrial Construction 10-09-2004
Service
063 65(105)(zzr) Intellectual Property 10-09-2004
064 65(105)(zzs) Opinion Poll 10-09-2004
065 65(105)(zzt) Outdoor Caterer 10-09-2004
066 65(105)(zzu) Programme Producer 10-09-2004
067 65(105)(zzv) Survey and Exploration of Mineral Oil and 10-09-2004
Gas
068 65(105)(zzw) Pandal or shamiana 10-09-2004
069 65(105)(zzx) Travel Agent - Other 10-09-2004
070 65(105)(zzy) Forward Contract 10-09-2004
071 65(105)(zzz) Transport of goods other than water 16-06-2005
through pipeline or other conduit
072 65(105)(zzza) Site formation and clearance, excavation 16-06-2005
and earthmoving and demolition and such
other activities
073 65(105)(zzzb) Dredging Service 16-06-2005
074 65(105)(zzzc) Survey and Map Making 16-06-2005
075 65(105)(zzzd) Cleaning Activity 16-06-2005
076 65(105)(zzze) Club or Association 16-06-2005
077 65(105)(zzzf) Packing Activity 16-06-2005
078 65(105)(zzzg) Mailing List Compilation and Mailing 16-06-2005
079 65(105)(zzzh) Construction of Complex 16-06-2005
080 65(105)(zzzi) Registrar to an issue 01-05-2006
081 65(105)(zzzj) Share Transfer Agent 01-05-2006
082 65(105)(zzzk) ATM operations, maintenance or 01-05-2006
management
083 65(105)(zzzl) Recovery Agent 01-05-2006
084 65(105)(zzzm) Sale of space or time for advertisement 01-05-2006
085 65(105)(zzzn) Sponsorship 01-05-2006
086 65(105)(zzzo) Transport of passenger embarking in India 01-05-2006
for international journey by air
087 65(105)(zzzp) Transport of goods by Rail 01-05-2006
088 65(105)(zzzq) Support services of business or commerce 01-05-2006
089 65(105)(zzzr) Auctioneers 01-05-2006
090 65(105)(zzzs) Public Relation 01-05-2006
091 65(105)(zzzt) Ship Management 01-05-2006
092 65(105)(zzzu) Internet Telephony 01-05-2006
093 65(105)(zzzv) Transport by Cruise Ship 01-05-2006
094 65(105)(zzzw) Credit / Debit / Charge or Other payment 01-05-2006
Card
095 65(105)(zzzy) Mining 01-06-2007
096 65(105)(zzzz) Renting of immovable property 01-06-2007
097 65(105)(zzzza) Works contract 01-06-2007
098 65(105)(zzzzb) Development and Supply of Contents 01-06-2007
099 65(105)(zzzzc) Asset management service 01-06-2007
100 65(105)(zzzzd) Design Services 01-06-2007
101 65(105)(zzzze) Information Technology Software Services 16-05-2008
102 65(105)(zzzzf) Management of Investment ULIP Service 16-05-2008
103 65(105)(zzzzg) Stock Exchange Service 16-05-2008
104 65(105)(zzzzh) Commodity Exchange Service 16-05-2008
105 65(105)(zzzzi) Processing and Clearing House Service 16-05-2008
106 65(105)(zzzzj) Supply of Tangible Goods Service 16-05-2008
107 65(105)(zzzzk) Cosmetic Surgery or Plastic Surgery 01-09-2009
Service
108 65(105)(zzzzl) Transport of Coastal Goods; and Goods 01-09-2009
transported through Inland water Service
109 65(105)(zzzzm) Legal Consultancy Service 01-09-2009
110 65(105)(zzzzn) Promoting, marketing or organizing of 01-07-2010
games of chance, including lottery, Bingo
or Lotto
111 65(105)(zzzzo) Health service: (a) health check-up 01-07-2010
undertaken by hospitals or medical
establishments for employees of business
entities and (b) health services provided
under health insurance schemes offered by
insurance companies
112 65(105)(zzzzp) Maintenance of medical records of 01-07-2010
employees of business entity
113 65(105)(zzzzq) Promoting a brand of goods, services, 01-07-2010
events, business entities, etc
114 65(105)(zzzzr) Permitting commercial use or exploitation 01-07-2010
of any event organized by a person or
organization
115 65(105)(zzzzs) Electricity exchange 01-07-2010
116 65(105)(zzzzt) Copyrights - (a) transferring temporarily or 01-07-2010
(b) permitting the right to use or enjoyment
of any copyright and services related two
types of copyright not covered under
 Intellectual Property Right(IPR) Service,
namely those on (a) cinematographic films
and (b) sound recording
117 65(105)(zzzzu) Preferential Location - Special service 01-07-2010
provided by a builder etc, to the prospective
tax buyers such as providing preferential
location or external or internal development
of complexes on extra charges