In the interest of Assessee, Name of Services along with their codes to
be used in GAR-7 prescribed under Rule 26 of Central Government Account
(Receipts & Payment) Rules, 1983 is provided in the below table.
Service
Name
|
Tax
|
Interest/ Penalty
|
SALE OF
SPACE OR TIME ADVERTISEMENT
|
440354
|
440355
|
ADVERTISING
AGENCY
|
440013
|
440016
|
AIR
TRANSPORT OF PASSENGER
|
440362
|
440363
|
AIR
TRAVEL AGENCT
|
440032
|
440033
|
AIRPORT
SERVICES
|
440258
|
440259
|
ARCHITECTS
SERVICES
|
440072
|
440073
|
ASSET
MANAGEMENT
|
440418
|
440419
|
ATM
OPERATIONS
|
440346
|
440347
|
AUCTIONEERS
SERVICES
|
440370
|
440371
|
BANKING
AND FINANCIAL
|
440173
|
440174
|
BEAUTY
PARLOURS
|
440209
|
440210
|
BROADCASTING
SERVICE
|
440165
|
440166
|
BUSINESS
AND EXHIBITION SERVICES
|
440254
|
440255
|
BUSINESS
AUXILIARY SERVICES
|
440225
|
440226
|
BUSINESS
SUPPORT SERVICES
|
440366
|
440367
|
CABLE
OPERATORS
|
440217
|
440218
|
CARGO
HANDLING SERVICES
|
440189
|
440190
|
CHARTERED
ACCOUNTANTS
|
440092
|
440093
|
CLEANING
SERVICES
|
440318
|
440319
|
CLEARING
AND FORWARDING AGENCY
|
440045
|
440046
|
COMMERCIAL
TRAINING & COACHING
|
440229
|
440230
|
COMMODITY
EXCHANGE SERVICE
|
440438
|
440439
|
COMPANY
SECRETARIES
|
440100
|
440101
|
CONSTRUCTION
OF RESIDENTIAL COMPLEX
|
440334
|
440335
|
CONSTRUCTION
SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL
STRUCTURES
|
440290
|
440291
|
CONSULTING
ENGINEER
|
440057
|
440058
|
CONVENTION
SERVICE
|
440133
|
440134
|
COSMETICS
& PLASTIC SURGERY SERVICES
|
440460
|
440463
|
COST
ACCOUNTANTS
|
440096
|
440097
|
COURIER
AGENCY
|
440014
|
440018
|
CREDIT
CARD RELATED SERVICES
|
440394
|
440395
|
CREDIT
RATING AGENCIES
|
440088
|
440089
|
CUSTOM
HOUSE AGENT
|
440026
|
440027
|
DESIGN
SERVICES
|
440422
|
440423
|
DEVELOPMENT
AND SUPPLY OF CONTENT SEVICES
|
440414
|
440415
|
DREDGING
SERVICES
|
440310
|
440311
|
DRY
CLEANING SERVICES
|
440221
|
440222
|
ERECTION,COMMISSIONING
AND INSTALLATION
|
440233
|
440234
|
EVENT
MANAGEMENT SERVICE
|
440197
|
440198
|
**FACSIMILE
SERVICES (FAX)
|
440149
|
440150
|
FASHION
DESIGNER SERVICES
|
440213
|
440214
|
FORWARD
CONTRACT SERVICES
|
440282
|
440283
|
FRANCHISE
SERVICES
|
440237
|
440238
|
GENERAL
INSURANCE BUSINESS
|
440005
|
440006
|
GOODS
TRANSPORT OPERATOR
|
440067
|
440068
|
HEALTH
CLUB AND FITNESS CENTER
|
440205
|
440206
|
INFORMATION
TECHNOLOGY SOFTWARE SEVICE
|
440452
|
440450
|
INSURANCE
AUXILIARY
|
440169
|
440170
|
INTELLECTUAL
PROPERTY SERVICES OTHER THAN COPYRIGHT
|
440278
|
440279
|
INTERIOR
DECORATORS/ DESIGNER'S SEVICE
|
440076
|
440077
|
INTERNET
CAFE
|
440241
|
440242
|
INTERNET
TELECOMMUNICATION / (TELEPHONY) SERVICE
|
440382
|
440383
|
**LEASED
CIRCUITS
|
440137
|
440138
|
LEGAL
CONSULTANCY SERVICES
|
440480
|
440483
|
LIFE
INSURANCE SERVICES
|
440185
|
440186
|
MAILING
LIST COMPILATION
|
440330
|
440331
|
MAINTENANCE
OR REPAIR SERVICE
|
440245
|
440246
|
MANAGEMENT
CONSULTANTS
|
440116
|
440117
|
MANAGEMENT
OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE
|
440430
|
440431
|
MANDAP
KEEPER
|
440035
|
440036
|
MANPOWER
RECRUITMENT AGENCY
|
440060
|
440061
|
MARKET
RESEARCH AGENCY
|
440112
|
440113
|
MEMBERSHIP
OF CLUBS
|
440322
|
440323
|
MINING
SERVICES
|
440402
|
440403
|
ONLINE
INFORMATION AND DATA
|
440153
|
440154
|
OPINION
POLL SERVICES
|
440274
|
440275
|
OUTDOOR
CATERING
|
440051
|
440052
|
**PAGER
SERVICES (RADIO PAGING)
|
440015
|
440020
|
PACKAGING
SERVICES
|
440326
|
440327
|
PANDAL
OR SHAMIANA SERVICES
|
440054
|
440055
|
PHOTOGRAPHY
SERVICE
|
440129
|
440130
|
PORT
SERVICES
|
440177
|
440178
|
PROCESSING
& CLEARINGHOUSE SERVICES
|
440442
|
440443
|
PUBLIC
RELATIONS SERVICES
|
440374
|
440375
|
RAIL
TRAVEL AGENT
|
440201
|
440202
|
REAL
ESTATE AGENTS
|
440104
|
440105
|
RECOVERY
AGENT
|
440350
|
440351
|
REGISTRAR
TO AN ISSUE
|
440338
|
440339
|
RENT-
A-CAB OPERATORS
|
440048
|
440049
|
RENTING
OF IMMOVABLE PROPERTY SERVICES
|
440406
|
440407
|
SCIENTIFIC
AND TECHNICAL CONSULTANCY
|
440125
|
440126
|
SECURITY
/ DETECTIVE AGENCIES
|
440108
|
440109
|
SERVICING
OF MOTOR VEHICLES (AUTHORISED SERVICE STATION)
|
440181
|
440182
|
SHARE
TRANSFER AGENT
|
440342
|
440343
|
SHIP
MANAGEMENT SERVICE
|
440378
|
440379
|
SITE
PREPARATION AND CLEARANCE
|
440306
|
440307
|
SOUND
RECORDING SERVICE
|
440161
|
440162
|
SPONSORSHIP
SERVICE
|
440358
|
440359
|
STEAMER
AGENT
|
440029
|
440030
|
STOCK
BROKER
|
440008
|
440009
|
STOCK
EXCHANGE SERVICE
|
440434
|
440435
|
STORAGE
AND WAREHOUSE SERVICE
|
440193
|
440194
|
SUPPLY
OF TANGIBLE GOODS FOR USE SERVICE
|
440445
|
440447
|
SURVEY
AND EXPLORATION OF MINERAL
|
440270
|
440271
|
SURVEY
AND MAP MAKING
|
440314
|
440315
|
**TELEGRAPH
SERVICE
|
440141
|
440142
|
**TELEPHONE
SERVICES
|
440003
|
440119
|
**TELEX
SERVICES
|
440145
|
440146
|
TECHNICAL
TESTING,INSPECTION, CERTIFICATION
|
440249
|
440250
|
TELECOMMUNICATION
SERVICES
|
440398
|
440399
|
TOUR
OPERATOR
|
440063
|
440064
|
TRANSPORT
BY CRUISE SHIPS
|
440386
|
440387
|
TRANSPORT
OF COASTAL GOODS AND GOODS THROUGH NATIONAL WATERWAYS AND INLAND WATER
|
440470
|
440473
|
TRANSPORT
OF GOODS BY AIR
|
440266
|
440267
|
TRANSPORT
OF GOODS BY PIPELINE OR OTHER CONDUIT
|
440302
|
440303
|
TRANSPORT
OF GOODS BY RAIL
|
440390
|
440391
|
TRANSPORT
OF GOODS BY ROAD
|
440262
|
440263
|
TRAVEL
AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)
|
440294
|
440295
|
TV OR
RADIO PROGRAMME PRODUCER SERVICES
|
440286
|
440287
|
UNDER
WRITERS
|
440084
|
440085
|
VIDEO
TAPE PRODUCTION
|
440157
|
440158
|
WORKS
CONTRACT SERVICES
|
440410
|
440411
|
**SERVICES MERGED WITH TELECOMMUNICATIONS SERVICES W.E.F.
01/06/2007 (NOT TO BE USED FOR PAYMENT OF SERVICE TAX)