As per the Service Tax (Fifth Amendment) Rules, 2012 which came into force on 30th November, 2012 vide Notification No. 48/2012-ST, the following is the list of Accounting Codes for payment of Service Tax of various Taxable Services.
S. No. | Finance Act,1994 erstwhile Section 65(105) | Descriptions of Taxable Services | Accounting Codes | |||
Tax Collection | Other Receipts (interest) | Penalties | Deduct Refunds (for use by the field formations) | |||
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
1 | (a) | Stockbroker service | 00440008 | 00440009 | 00441298 | 00440121 |
* | (b) | Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440003 | 00440119 | 00441296 | 00440122 |
* | (c) | Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440015 | 00440020 | 00441301 | 00440021 |
2 | (d) | General insurance service | 00440005 | 00440006 | 00441297 | 00440120 |
3 | (e) | Advertising agency services | 00440013 | 00440016 | 00441299 | 00440017 |
4 | (f) | Courier agency service | 00440014 | 00440018 | 00441300 | 00440019 |
5 | (g) | Consulting engineer services | 00440057 | 00440058 | 00441310 | 00440059 |
6 | (h) | Custom House Agent service | 00440026 | 00440027 | 00441302 | 00440028 |
7 | (i) | Steamer agent services | 00440029 | 00440030 | 00441303 | 00440031 |
8 | (j) | Clearing and forwarding agent services | 00440045 | 00440046 | 00441306 | 00440047 |
9 | (k) | Manpower recruitment/supply agency service | 00440060 | 00440061 | 00441311 | 00440062 |
* | (ka) | Goods Transport Operator [This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service รข€“ (zzp)] | 00440067 | 00440068 | 00441313 | 00440069 |
10 | (l) | Air travel agent services | 00440032 | 00440033 | 00441304 | 00440034 |
11 | (m) | Mandap keeper service | 00440035 | 00440036 | 00441305 | 00440037 |
12 | (n) | Tour operator services | 00440063 | 00440064 | 00441312 | 00440065 |
13 | (o) | Rent-a-cab scheme operator services | 00440048 | 00440049 | 00441307 | 00440050 |
14 | (p) | Architect services | 00440072 | 00440073 | 00441314 | 00440074 |
15 | (q) | Interior decoration/ Designer services | 00440076 | 00440077 | 00441315 | 00440078 |
16 | ( r) | Management or business consultant service | 00440116 | 00440117 | 00441325 | 00440118 |
17 | (s) | Chartered accountant services | 00440092 | 00440093 | 00441319 | 00440094 |
18 | (t) | Cost accountant service | 00440096 | 00440097 | 00441320 | 00440098 |
19 | (u) | Company secretary service | 00440100 | 00440101 | 00441321 | 00440102 |
20 | (v) | Real estate agent service | 00440104 | 00440105 | 00441322 | 00440106 |
21 | (w) | Security/ detective agency service | 00440108 | 00440109 | 00441323 | 00440110 |
22 | (x) | Credit rating agency service | 00440088 | 00440089 | 00441318 | 00440090 |
23 | (y) | Market research agency service | 00440112 | 00440113 | 00441324 | 00440114 |
24 | (z) | Underwriter service | 00440084 | 00440085 | 00441317 | 00440086 |
* | (za) | Mechanised slaughterhouse service [omitted vide Finance Act, 2001] | 00440080 | 00440081 | 00441316 | 00440082 |
25 | (za) | Scientific & technical consultancy services | 00440125 | 00440126 | 00441326 | 00440127 |
26 | (zb) | Photography service | 00440129 | 00440130 | 00441327 | 00440131 |
27 | (zc) | Convention service | 00440133 | 00440134 | 00441328 | 00440135 |
* | (zd) | Telegraph authority รข€“ leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440137 | 00440138 | 00441329 | 00440139 |
* | (ze) | Telegraph authority รข€“ telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440141 | 00440142 | 00441330 | 00440143 |
* | (zf) | Telegraph authority รข€“ telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440145 | 00440146 | 00441331 | 00440147 |
* | (zg) | Telegraph authority รข€“ facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)] | 00440149 | 00440150 | 00441332 | 00440151 |
28 | (zh) | Online information and database access service and/ or retrieval service through computer network | 00440153 | 00440154 | 00441333 | 00440155 |
29 | (zi) | Video production agency/ video tape production service | 00440157 | 00440158 | 00441334 | 00440159 |
30 | (zj) | Sound recording studio or agency services | 00440161 | 00440162 | 00441335 | 00440163 |
31 | (zk) | Broadcasting service | 00440165 | 00440166 | 00441336 | 00440167 |
32 | (zl) | Insurance auxiliary service in relation to general insurance | 00440169 | 00440170 | 00441338 | 00440171 |
33 | (zm) | Banking and other Financial services | 00440173 | 00440174 | 00441339 | 00440175 |
34 | (zn) | Port service (major ports) | 00440177 | 00440178 | 00441341 | 00440179 |
35 | (zo) | Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05] | 00440181 | 00440182 | 00441343 | 00440183 |
* | (zp) | Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)] | ----------- | -------------- | ----------- | ------------- |
36 | (zq) | Beauty parlours /beauty treatment | 00440209 | 00440210 | 00441361 | 00440211 |
37 | (zr) | Cargo handling service | 00440189 | 00440190 | 00441348 | 00440191 |
38 | (zs) | Cable operators | 00440217 | 00440218 | 00441366 | 00440219 |
39 | (zt) | Dry cleaning service | 00440221 | 00440222 | 00441369 | 00440223 |
40 | (zu) | Event management | 00440197 | 00440198 | 00441353 | 00440199 |
41 | (zv) | Fashion design | 00440213 | 00440214 | 00441363 | 00440215 |
42 | (zw) | Health club and fitness centre service | 00440205 | 00440206 | 00441358 | 00440207 |
43 | (zx) | Life insurance service | 00440185 | 00440186 | 00441346 | 00440187 |
44 | (zy) | Insurance auxiliary service concerning life insurance business | 00440185 | 00440186 | 00441346 | 00440187 |
45 | (zz) | Rail travel agent's service | 00440201 | 00440202 | 00441356 | 00440203 |
46 | (zza) | Storage and warehousing services | 00440193 | 00440194 | 00441350 | 00440195 |
47 | (zzb) | Business auxiliary service | 00440225 | 00440226 | 00441371 | 00440227 |
48 | (zzc) | Commercial training or coaching | 00440229 | 00440230 | 00441374 | 00440231 |
49 | (zzd) | Erection, commissioning and installation | 00440233 | 00440234 | 00441376 | 00440235 |
50 | (zze) | Franchise service | 00440237 | 00440238 | 00441384 | 00440239 |
51 | (zzf) | Internet cafรฉ | 00440241 | 00440242 | 00441386 | 00440243 |
52 | (zzg) | Maintenance or repair service | 00440245 | 00440246 | 00441388 | 00440247 |
53 | (zzh) | Technical testing and analysis service | 00440249 | 00440250 | 00441389 | 00440251 |
54 | (zzi) | Technical inspection and certification agency service | 00440249 | 00440250 | 00441389 | 00440251 |
* | (zzj) | Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)] | --------- | ----------- | ------------ | ---------- |
55 | (zzk) | Foreign exchange broker service | 00440173 | 00440174 | 00441339 | 00440175 |
56 | (zzl) | Other port (minor port) service | 00440177 | 00440178 | 00441341 | 00440179 |
57 | (zzm) | Airport services by airport authority | 00440258 | 00440259 | 00441391 | 00440260 |
58 | (zzn) | Transport of goods by air | 00440266 | 00440267 | 00441393 | 00440268 |
59 | (zzo) | Business exhibition service | 00440254 | 00440255 | 00441390 | 00440256 |
60 | (zzp) | Transport of goods by road/goods transport agency service | 00440262 | 00440263 | 00441392 | 00440264 |
61 | (zzq) | Construction services other than residential complex, including commercial/industrial buildings or civil structures | 00440290 | 00440291 | 00441399 | 00440292 |
62 | (zzr) | Services by holder of intellectual property right providing intellectual property services other than copyright | 00440278 | 00440279 | 00441396 | 00440280 |
63 | (zzs) | Opinion poll agency service | 00440274 | 00440275 | 00441395 | 00440276 |
64 | (zzt) | Outdoor catering | 00440051 | 00440052 | 00441308 | 00440053 |
65 | (zzu) | Services by a programme producer | 00440286 | 00440287 | 00441398 | 00440288 |
66 | (zzv) | Survey and exploration of mineral | 00440270 | 00440271 | 00441394 | 00440272 |
67 | (zzw) | Pandal or shamiana service | 00440054 | 00440055 | 00441309 | 00440056 |
68 | (zzx) | Travel agent for booking of passage(other than air/rail travel agents) | 00440294 | 00440295 | 00441400 | 00440296 |
69 | (zzy) | Services provided by recognised/registered associations in relation to forward contracts | 00440282 | 00440283 | 00441397 | 00440284 |
70 | (zzz) | Transport of goods through pipeline or other conduit | 00440302 | 00440303 | 00441430 | 00440304 |
71 | (zzza) | Site formation and clearance, excavation, earth moving and demolition services | 00440306 | 00440307 | 00441431 | 00440308 |
72 | (zzzb) | Dredging of rivers, ports harbours, backwaters, estuaries, etc. | 00440310 | 00440311 | 00441432 | 00440312 |
73 | (zzzc) | Survey and map making service | 00440314 | 00440315 | 00441433 | 00440316 |
74 | (zzzd) | Cleaning services | 00440318 | 00440319 | 00441434 | 00440320 |
75 | (zzze) | Club or association service | 00440322 | 00440323 | 00441435 | 00440324 |
76 | (zzzf) | Packaging service | 00440326 | 00440327 | 00441436 | 00440328 |
77 | (zzzg) | Mailing list compilation and mailing service | 00440330 | 00440331 | 00441437 | 00440332 |
78 | (zzzh) | Construction of residential complex service | 00440334 | 00440335 | 00441438 | 00440336 |
79 | (zzzi) | Service provided by a registrar to an issue | 00440338 | 00440339 | 00441439 | 00440340 |
80 | (zzzj) | Service provided by a share transfer agent | 00440342 | 00440343 | 00441440 | 00440344 |
81 | (zzzk) | Automated Teller Machine operations, maintenance or management service | 00440346 | 00440347 | 00441441 | 00440348 |
82 | (zzzl) | Service provided by a recovery agent | 00440350 | 00440351 | 00441442 | 00440352 |
83 | (zzzm) | Selling of space or time slots for advertisements | 00440354 | 00440355 | 00441443 | 00440356 |
84 | (zzzn) | Sponsorship service provided to body-corporate or firm including sports sponsorships | 00440358 | 00440359 | 00441444 | 00440360 |
85 | (zzzo) | Transport of passengers embarking on domestic/international journey by air | 00440362 | 00440363 | 00441445 | 00440364 |
86 | (zzzp) | Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) | 00440390 | 00440391 | 00441446 | 00440392 |
87 | (zzzq) | Business support service | 00440366 | 00440367 | 00441447 | 00440368 |
88 | (zzzr) | Auction service | 00440370 | 00440371 | 00441448 | 00440372 |
89 | (zzzs) | Public relation management service | 00440374 | 00440375 | 00441449 | 00440376 |
90 | (zzzt) | Ship management service | 00440378 | 00440379 | 00441450 | 00440380 |
91 | (zzzu) | Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) | 00440382 | 00440383 | 00441451 | 00440384 |
92 | (zzzv) | Transport of persons by cruise ship | 00440386 | 00440387 | 00441452 | 00440388 |
93 | (zzzw) | Credit card, debit card, charge card or other payment card related services | 00440394 | 00440395 | 00441453 | 00440396 |
94 | (zzzx) | Services of telegraph authority in relation to telecommunication service | 00440398 | 00440399 | 00441454 | 00440400 |
95 | (zzzy) | Mining of mineral, oil or gas service | 00440402 | 00440403 | 00441455 | 00440404 |
96 | (zzzz) | Renting of immovable property services | 00440406 | 00440407 | 00441456 | 00440408 |
97 | (zzzza) | Works contract service | 00440410 | 00440411 | 00441457 | 00440412 |
98 | (zzzzb) | Development and supply of content for use in telecom services, advertising agency, etc. | 00440414 | 00440415 | 00441458 | 00440416 |
99 | (zzzzc) | Asset management including portfolio management and fund management | 00440418 | 00440419 | 00441459 | 00440420 |
100 | (zzzzd) | Design service other than interior decoration and fashion designing | 00440422 | 00440423 | 00441460 | 00440424 |
101 | (zzzze) | Information technology software service | 00440452 | 00440450 | 00441461 | 00440451 |
102 | (zzzzf) | Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) | 00440430 | 00440431 | 00441462 | 00440432 |
103 | (zzzzg) | Services provided by a recognized stock exchange in relation to transaction in securities | 00440434 | 00440435 | 00441463 | 00440436 |
104 | (zzzzh) | Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts | 00440438 | 00440439 | 00441464 | 00440440 |
105 | (zzzzi) | Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts | 00440442 | 00440443 | 00441465 | 00440446 |
106 | (zzzzj) | Services provided by any person in relation to supply of tangible goods | 00440445 | 00440447 | 00441466 | 00440448 |
107 | (zzzzk) | Cosmetic and plastic surgery service | 00440460 | 00440463 | 00441467 | 00440466 |
108 | (zzzzl) | Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) | 00440470 | 00440473 | 00441468 | 00440476 |
109 | (zzzzm) | Legal consultancy service | 00440480 | 00440483 | 00441469 | 00440486 |
110 | (zzzzn) | Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. | 00440595 | 00440596 | 00441470 | 00440597 |
111 | (zzzzo) | Health services by a clinical establishment, health check-up/diagnosis , etc. | 00440598 | 00440599 | 00441471 | 00440600 |
112 | (zzzzp) | Maintenance of medical records | 00440601 | 00440602 | 00441472 | 00440603 |
113 | (zzzzq) | Service of promotion or marketing of brand of goods/services/events | 00440604 | 00440605 | 00441473 | 00440606 |
11 | (zzzzr) | Service of permitting commercial use or exploitation of events | 00440607 | 00440608 | 00441474 | 00440609 |
115 | (zzzzs) | Electricity exchange service | 00440610 | 00440611 | 00441475 | 00440612 |
116 | (zzzzt) | Copyright service รข€“ transfer temporarily/ permit use or enjoyment | 00440613 | 00440614 | 00441476 | 00440615 |
117 | (zzzzu) | Special services provided by builders | 00440616 | 00440617 | 00441477 | 00440618 |
118 | (zzzzv) | Restaurant service | 00441067 | 00441068 | 00441478 | 00441069 |
119 | (zzzzw) | Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. | 00441070 | 00441071 | 00441479 | 00441072 |
120 | Other taxable services [ services other than the 119 listed above] | 00441480 | 00441481 | 00441485 | 00441482 |