BROAD STRUCTURE

(Sections, Divisions and Groups)

Section A Agriculture, forestry and fishing

Division 01 Crop and animal production, hunting and related service activities

Group 011 Growing of non-perennial crops

Group 012 Growing of perennial crops
Group 013 Plant propagation
Group 014 Animal production
Group 015 Mixed farming
Group 016 Support activities to agriculture and post-harvest crop activities
Group 017 Hunting, trapping and related service activities

Division 02 Forestry and logging

Group 021 Silviculture and other forestry activities

Group 022 Logging
Group 023 Gathering of non-wood forest products
Group 024 Support services to forestry

Division 03 Fishing and aquaculture

Group 031 Fishing

Group 032 Aquaculture

Section B Mining and quarrying

Division 05 Mining of coal and lignite

Group 051 Mining of hard coal

Group 052 Mining of lignite

Division 06 Extraction of crude petroleum and natural gas

Group 061 Extraction of crude petroleum

Group 062 Extraction of natural gas

Division 07 Mining of metal ores

Group 071 Mining of iron ores

Group 072 Mining of non-ferrous metal ores

Division 08 Other mining and quarrying

Group 081 Quarrying of stone, sand and clay

Group 089 Mining and quarrying n.e.c.

13
Division 09 Mining support service activities

Group 091 Support activities for petroleum and natural gas mining
Group 099 Support activities for other mining and quarrying

Section C Manufacturing

Division 10 Manufacture of food products

Group 101 Processing and preserving of meat

Group 102 Processing and preserving of fish, crustaceans and molluscs
Group 103 Processing and preserving of fruit and vegetables
Group 104 Manufacture of vegetable and animal oils and fats
Group 105 Manufacture of dairy products
Group 106 Manufacture of grain mill products, starches and starch products
Group 107 Manufacture of other food products
Group 108 Manufacture of prepared animal feeds

Division 11 Manufacture of beverages

Group 110 Manufacture of beverages

Division 12 Manufacture of tobacco products

Group 120 Manufacture of tobacco products

Division 13 Manufacture of textiles

Group 131 Spinning, weaving and finishing of textiles

Group 139 Manufacture of other textiles

Division 14 Manufacture of wearing apparel

Group 141 Manufacture of wearing apparel, except fur apparel

Group 142 Manufacture of articles of fur
Group 143 Manufacture of knitted and crocheted apparel

Division 15 Manufacture of leather and related products

Group 151 Tanning and dressing of leather; manufacture of luggage, handbags, saddlery
and harness; dressing and dyeing of fur
Group 152 Manufacture of footwear

Division 16 Manufacture of wood and products of wood and cork, except furniture;
manufacture of articles of straw and plaiting materials

Group 161 Sawmilling and planing of wood

Group 162 Manufacture of products of wood, cork, straw and plaiting materials

14
Division 17 Manufacture of paper and paper products

Group 170 Manufacture of paper and paper products

Division 18 Printing and reproduction of recorded media

Group 181 Printing and service activities related to printing

Group 182 Reproduction of recorded media

Division 19 Manufacture of coke and refined petroleum products

Group 191 Manufacture of coke oven products

Group 192 Manufacture of refined petroleum products

Division 20 Manufacture of chemicals and chemical products

Group 201 Manufacture of basic chemicals, fertilizer and nitrogen compounds, plastics
and synthetic rubber in primary forms
Group 202 Manufacture of other chemical products
Group 203 Manufacture of man-made fibres

Division 21 Manufacture of pharmaceuticals, medicinal chemical and botanical products

Group 210 Manufacture of pharmaceuticals, medicinal chemical and botanical products

Division 22 Manufacture of rubber and plastics products

Group 221 Manufacture of rubber products

Group 222 Manufacture of plastics products

Division 23 Manufacture of other non-metallic mineral products

Group 231 Manufacture of glass and glass products

Group 239 Manufacture of non-metallic mineral products n.e.c.

Division 24 Manufacture of basic metals

Group 241 Manufacture of basic iron and steel

Group 242 Manufacture of basic precious and other non-ferrous metals
Group 243 Casting of metals

Division 25 Manufacture of fabricated metal products, except machinery and equipment

Group 251 Manufacture of structural metal products, tanks, reservoirs and steam
generators
Group 252 Manufacture of weapons and ammunition
Group 259 Manufacture of other fabricated metal products; metalworking service
activities

15
Division 26 Manufacture of computer, electronic and optical products

Group 261 Manufacture of electronic components

Group 262 Manufacture of computers and peripheral equipment
Group 263 Manufacture of communication equipment
Group 264 Manufacture of consumer electronics
Group 265 Manufacture of measuring, testing, navigating and control equipment;
watches and clocks
Group 266 Manufacture of irradiation, electromedical and electrotherapeutic
equipment
Group 267 Manufacture of optical instruments and equipment
Group 268 Manufacture of magnetic and optical media

Division 27 Manufacture of electrical equipment

Group 271 Manufacture of electric motors, generators, transformers and electricity

distribution and control apparatus
Group 272 Manufacture of batteries and accumulators
Group 273 Manufacture of wiring and wiring devices
Group 274 Manufacture of electric lighting equipment
Group 275 Manufacture of domestic appliances
Group 279 Manufacture of other electrical equipment

Division 28 Manufacture of machinery and equipment n.e.c.

Group 281 Manufacture of general purpose machinery

Group 282 Manufacture of special-purpose machinery

Division 29 Manufacture of motor vehicles, trailers and semi-trailers

Group 291 Manufacture of motor vehicles

Group 292 Manufacture of bodies (coachwork) for motor vehicles; manufacture of
trailers and semi-trailers
Group 293 Manufacture of parts and accessories for motor vehicles

Division 30 Manufacture of other transport equipment

Group 301 Building of ships and boats

Group 302 Manufacture of railway locomotives and rolling stock
Group 303 Manufacture of air and spacecraft and related machinery
Group 304 Manufacture of military fighting vehicles
Group 309 Manufacture of transport equipment n.e.c.

Division 31 Manufacture of furniture

Group 310 Manufacture of furniture

16
Division 32 Other manufacturing

Group 321 Manufacture of jewellery, bijouterie and related articles

Group 322 Manufacture of musical instruments
Group 323 Manufacture of sports goods
Group 324 Manufacture of games and toys
Group 325 Manufacture of medical and dental instruments and supplies
Group 329 Other manufacturing n.e.c.

Division 33 Repair and installation of machinery and equipment

Group 331 Repair of fabricated metal products, machinery and equipment

Group 332 Installation of industrial machinery and equipment

Section D Electricity, gas, steam and air conditioning supply

Division 35 Electricity, gas, steam and air conditioning supply

Group 351 Electric power generation, transmission and distribution

Group 352 Manufacture of gas; distribution of gaseous fuels through mains
Group 353 Steam and air conditioning supply

Section E Water supply; sewerage, waste management and remediation activities

Division 36 Water collection, treatment and supply

Group 360 Water collection, treatment and supply

Division 37 Sewerage

Group 370 Sewerage

Division 38 Waste collection, treatment and disposal activities; materials recovery

Group 381 Waste collection

Group 382 Waste treatment and disposal
Group 383 Materials recovery

Division 39 Remediation activities and other waste management services

Group 390 Remediation activities and other waste management services

Section F Construction

Division 41 Construction of buildings

Group 410 Construction of buildings

17
Division 42 Civil engineering

Group 421 Construction of roads and railways

Group 422 Construction of utility projects
Group 429 Construction of other civil engineering projects

Division 43 Specialized construction activities

Group 431 Demolition and site preparation

Group 432 Electrical, plumbing and other construction installation activities
Group 433 Building completion and finishing
Group 439 Other specialized construction activities

Section G Wholesale and retail trade; repair of motor vehicles and motorcycles

Division 45 Wholesale and retail trade and repair of motor vehicles and motorcycles

Group 451 Sale of motor vehicles

Group 452 Maintenance and repair of motor vehicles
Group 453 Sale of motor vehicle parts and accessories
Group 454 Sale, maintenance and repair of motorcycles and related parts and
accessories

Division 46 Wholesale trade, except of motor vehicles and motorcycles

Group 461 Wholesale on a fee or contract basis

Group 462 Wholesale of agricultural raw materials and live animals
Group 463 Wholesale of food, beverages and tobacco
Group 464 Wholesale of household goods
Group 465 Wholesale of machinery, equipment and supplies
Group 466 Other specialized wholesale
Group 469 Non-specialized wholesale trade

Division 47 Retail trade, except of motor vehicles and motorcycles

Group 471 Retail sale in non-specialized stores

Group 472 Retail sale of food, beverages and tobacco in specialized stores
Group 473 Retail sale of automotive fuel in specialized stores
Group 474 Retail sale of information and communications equipment in specialized
stores
Group 475 Retail sale of other household equipment in specialized stores
Group 476 Retail sale of cultural and recreation goods in specialized stores
Group 477 Retail sale of other goods in specialized stores
Group 478 Retail sale via stalls and markets
Group 479 Retail trade not in stores, stalls or markets

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Section H Transportation and storage

Division 49 Land transport and transport via pipelines

Group 491 Transport via railways

Group 492 Other land transport
Group 493 Transport via pipeline

Division 50 Water transport

Group 501 Sea and coastal water transport

Group 502 Inland water transport

Division 51 Air transport

Group 511 Passenger air transport

Group 512 Freight air transport

Division 52 Warehousing and support activities for transportation

Group 521 Warehousing and storage

Group 522 Support activities for transportation

Division 53 Postal and courier activities

Group 531 Postal activities

Group 532 Courier activities

Section I Accommodation and Food service activities

Division 55 Accommodation

Group 551 Short term accommodation activities

Group 552 Camping grounds, recreational vehicle parks and trailer parks
Group 559 Other accommodation

Division 56 Food and beverage service activities

Group 561 Restaurants and mobile food service activities

Group 562 Event catering and other food service activities
Group 563 Beverage serving activities

Section J Information and communication

Division 58 Publishing activities

Group 581 Publishing of books, periodicals and other publishing activities

Group 582 Software publishing

19
Division 59 Motion picture, video and television programme production, sound recording
and music publishing activities

Group 591 Motion picture, video and television programme activities

Group 592 Sound recording and music publishing activities

Division 60 Broadcasting and programming activities

Group 601 Radio broadcasting

Group 602 Television programming and broadcasting activities

Division 61 Telecommunications

Group 611 Wired telecommunications activities

Group 612 Wireless telecommunications activities
Group 613 Satellite telecommunications activities
Group 619 Other telecommunications activities

Division 62 Computer programming, consultancy and related activities

Group 620 Computer programming, consultancy and related activities

Division 63 Information service activities

Group 631 Data processing, hosting and related activities; web portals
Group 639 Other information service activities

Section K Financial and insurance activities

Division 64 Financial service activities, except insurance and pension funding

Group 641 Monetary intermediation

Group 642 Activities of holding companies
Group 643 Trusts, funds and other financial vehicles
Group 649 Other financial service activities, except insurance and pension funding
activities

Division 65 Insurance, reinsurance and pension funding, except compulsory social

security

Group 651 Insurance

Group 652 Reinsurance
Group 653 Pension funding

Division 66 Other financial activities

Group 661 Activities auxiliary to financial service activities, except insurance and
pension funding

20
Group 662 Activities auxiliary to insurance and pension funding
Group 663 Fund management activities

Section L Real estate activities

Division 68 Real estate activities

Group 681 Real estate activities with own or leased property

Group 682 Real estate activities on a fee or contract basis

Section M Professional, scientific and technical activities

Division 69 Legal and accounting activities

Group 691 Legal activities

Group 692 Accounting, bookkeeping and auditing activities; tax consultancy

Division 70 Activities of head offices; management consultancy activities

Group 701 Activities of head offices

Group 702 Management consultancy activities

Division 71 Architecture and engineering activities; technical testing and analysis

Group 711 Architectural and engineering activities and related technical consultancy
Group 712 Technical testing and analysis

Division 72 Scientific research and development

Group 721 Research and experimental development on natural sciences and

engineering
Group 722 Research and experimental development on social sciences and humanities

Division 73 Advertising and market research

Group 731 Advertising

Group 732 Market research and public opinion polling

Division 74 Other professional, scientific and technical activities

Group 741 Specialized design activities

Group 742 Photographic activities
Group 749 Other professional, scientific and technical activities n.e.c.

Division 75 Veterinary activities

Group 750 Veterinary activities

21
Section N Administrative and support service activities

Division 77 Rental and leasing activities

Group 771 Renting and leasing of motor vehicles

Group 772 Renting and leasing of personal and household goods
Group 773 Renting and leasing of other machinery, equipment and tangible goods
n.e.c.
Group 774 Leasing of nonfinancial intangible assets

Division 78 Employment activities

Group 781 Activities of employment placement agencies

Group 782 Temporary employment agency activities
Group 783 Human resources provision and management of human resources functions

Division 79 Travel agency, tour operator and other reservation service activities

Group 791 Travel agency and tour operator activities

Group 799 Other reservation service activities

Division 80 Security and investigation activities

Group 801 Private security activities

Group 802 Security systems service activities
Group 803 Investigation activities

Division 81 Services to buildings and landscape activities

Group 811 Combined facilities support activities

Group 812 Cleaning activities
Group 813 Landscape care and maintenance service activities

Division 82 Office administrative, office support and other business support activities

Group 821 Office administrative and support activities

Group 822 Activities of call centres
Group 823 Organization of conventions and trade shows
Group 829 Business support service activities n.e.c.

Section O Public administration and defence; compulsory social security

Division 84 Public administration and defence; compulsory social security

Group 841 Administration of the State and the economic and social policy of the
community
Group 842 Provision of services to the community as a whole
Group 843 Compulsory social security activities

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Section P Education

Division 85 Education

Group 851 Primary education

Group 852 Secondary education
Group 853 Higher education
Group 854 Other education
Group 855 Educational support services

Section Q Human health and social work activities

Division 86 Human health activities

Group 861 Hospital activities

Group 862 Medical and dental practice activities
Group 869 Other human health activities

Division 87 Residential care activities

Group 871 Nursing care facilities

Group 872 Residential care activities for mental retardation, mental health and substance
abuse
Group 873 Residential care activities for the elderly and disabled
Group 879 Other residential care activities n.e.c.

Division 88 Social work activities without accommodation

Group 881 Social work activities without accommodation for the elderly and disabled
Group 889 Other social work activities without accommodation n.e.c.

Section R Arts, entertainment and recreation

Division 90 Creative, arts and entertainment activities

Group 900 Creative, arts and entertainment activities

Division 91 Libraries, archives, museums and other cultural activities

Group 910 Libraries, archives, museums and other cultural activities

Division 92 Gambling and betting activities

Group 920 Gambling and betting activities

Division 93 Sports activities and amusement and recreation activities

Group 931 Sports activities

Group 932 Other amusement and recreation activities

23
Section S Other service activities

Division 94 Activities of membership organizations

Group 941 Activities of business, employers and professional membership

organizations
Group 942 Activities of trade unions
Group 949 Activities of other membership organizations

Division 95 Repair of computers and personal and household goods

Group 951 Repair of computers and communication equipment

Group 952 Repair of personal and household goods

Division 96 Other personal service activities

Group 960 Other personal service activities

Section T Activities of households as employers; undifferentiated goods- and

services producing activities of households for own use

Division 97 Activities of households as employers of domestic personnel

Group 970 Activities of households as employers of domestic personnel

Division 98 Undifferentiated goods- and services-producing activities of private

households for own use

Group 981 Undifferentiated goods-producing activities of private households for own

use
Group 982 Undifferentiated service-producing activities of private households for own
use

Section U Activities of extraterritorial organizations and bodies

Division 99 Activities of extraterritorial organizations and bodies

Group 990 Activities of extraterritorial organizations and bodies

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 Part-II
Detailed Structure
{ NIC-2008}
 Detailed Structure
Group Class Sub- Description
class
SECTION A : AGRICULTURE, FORESTY AND FISHING

Division 01 : Crop and animal production, hunting and

related service activities
011 Growing of non-perennial crops
0111 Growing of cereals (except rice), leguminous crops and oil seeds
This class includes all forms of growing of cereals, leguminous crops and
oil seeds in open fields, including those considered organic farming and the
growing of genetically modified crops. The growing of these crops is often
combined within agricultural units
This class excludes:
- growing of maize for fodder, see 0119
01111 Growing of wheat
01112 Growing of jowar, bajra and millets
01113 Growing of other cereals
01114 Growing of pulses (dal) and other leguminous crops such as peas and beans,
not used as oilseeds
01115 Growing of mustard oil seed
01116 Growing of groundnut oil seed
01117 Growing of sunflower oil seed
01118 Growing of soya bean oil seed
01119 Growing of other oil seeds
0112 Growing of rice
This class includes the growing of rice, including organic farming and the
growing of genetically modified rice.
01121 Organic farming of basmati rice
01122 Organic farming of non-basmati rice
01123 Inorganic farming of basmati rice
01124 Inorganic farming of non-basmati rice
0113 Growing of vegetables and melons, roots and tubers
This class excludes:
- growing of mushroom spawn, see 0130
- growing of chilies and peppers (capsicum spp.) and other spices and
aromatic crops, see 0128
01131 Growing of asparagus, cabbages, cauliflower, broccoli, lettuce, chicory,
spinach and other leafy or stem vegetables
01132 Growing of cucumbers, gherkins, aubergines, tomatoes, watermelons,
cantaloupes , melons and other fruit-bearing vegetables
01133 Growing of onion
01134 Growing of carrots, beets,turnips, garlic, leeks and other root, bulb
vegetables(onion excluded)
01135 Growing of potatoes and other tubers such as sweet potatoes, cassava,
yams
01136 Growing of mushrooms and truffles
01137 Growing of vegetable seeds (except beet seed)
01139 Growing of vegetables, n.e.c.

26
Group Class Sub- Description
class

0114 Growing of sugar cane

This class excludes:
- growing of sugar beet, see 0113
01140 Growing of sugar cane
0115 Growing of tobacco
This class includes growing of unmanufactured (cured stemmed/stripped)
tobacco
01150 Growing of tobacco
0116 Growing of fibre crops
01161 Growing of cotton
01162 Growing of jute
01169 Growing of other fibre crops
0119 Growing of other non-perennial crop
This class excludes:
- growing of non-perennial spice, aromatic, drug and pharmaceutical crops,
see 0128
01191 Growing of rose
01192 Growing of gladiolus
01193 Growing of other flowers, including production of cut flowers, flower buds
and flower seeds
01199 Growing of other non-perennial crops including beet seed and padding
materials, n.e.c.
012 Growing of perennial crops
0121 Growing of grapes
This class includes growing of wine grapes and table grapes in vineyards
This class excludes:
- manufacture of wine, see 1102
01210 Growing of grapes
0122 Growing of tropical and subtropical fruits
01221 Growing of mangoes
01222 Growing of bananas
01223 Growing of pineapples
01224 Growing of lichchis
01225 Growing of guava
01229 Growing of other tropical and sub tropical fruits
0123 Growing of citrus fruits
01231 Growing of oranges
01232 Growing of mousambi (grape fruit)
01233 Growing of lemons and lime
01239 Growing of other citrus fruits
0124 Growing of pome fruits and stone fruits
01241 Growing of apples
01242 Growing of appricots, peaches and nectarines
01243 Growing of cherries and sour cherries

27
Group Class Sub- Description
class

01249 Growing of other pome fruits and stone fruits

0125 Growing of other tree and bush fruits and nuts
This class excludes:
- growing of coconuts, see 0126
01251 Growing of strawberries and other berries
01252 Growing of edible nuts (almonds, cashew nuts, chestnuts, hazelnuts
pistachios, walnuts and other nuts)
01259 Growing of other tree and bush fruits, n.e.c.
0126 Growing of oleaginous fruits
This class excludes:
- growing of soya beans, groundnuts and other oil seeds, see 0111
01261 Growing of coconut
01262 Growing of olives and oil palms
01269 Growing of other oleaginous fruits
0127 Growing of beverage crops
01271 Growing of tea
01272 Growing of coffee
01273 Growing of cocoa
01279 Growing of other beverage crops
0128 Growing of spices, aromatic, drug and pharmaceutical crops
01281 Growing of ginger
01282 Growing of chili
01283 Growing of cardamoms
01284 Growing of perennial and non-perennial spices and aromatic crops (pepper,
capsicum, nutmeg, mace, anise, badian and fennel, cinnamon (canella),
cloves, vanilla and other spices and aromatic crops)
01285 Growing of drug and narcotic crops
01286 Growing of plants used primarily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar purposes
01287 Growing of heena leaves (mehendi)
0129 Growing of other perennial crops
This class excludes:
- gathering of tree sap or rubber-like gums in the wild, see 0230
01291 Growing of rubber trees
01292 Growing of trees for extraction of sap
01293 Growing of bamboo and cane
01299 Growing of other perennial crops, n.e.c.
013 Plant propagation
0130 Plant propagation
This class includes the production of all vegetative planting materials
including cuttings, suckers and seedlings for direct plant propagation or to
create plant grafting stock into which selected scion is grafted for eventual
planting to produce crops.
This class excludes:
- operation of forest tree nurseries, see 0210
01301 Growing of plants for planting

28
Group Class Sub- Description
class

014 Animal production

0141 Raising of cattle and buffaloes
This class excludes:
- processing of milk, see 1050
01411 Raising and breeding of cattle and buffaloes
01412 Production of milk from cows or buffaloes
01413 Production of bovine semen
0142 Raising of horses and other equines
This class includes raising and breeding of horses, asses, mules or hinnies
This class excludes:
- operation of racing and riding stables, see 9319
01420 Raising of horses and other equines
0143 Raising and breeding of camels and camelids
This class includes raising and breeding of camels (dromedary) and
camelids
01430 Raising and breeding of camels and camelids
0144 Raising of sheep and goats
This class excludes:
- sheep shearing on a fee or contract basis, see 0162
- production of pulled wool, see 1010
- processing of milk, see 1050
01441 Raising and breeding of sheep and goats
01442 Production of milk from sheep or goat
01443 Production of raw wool
0145 Raising of swine/pigs
01450 Raising of swine/pigs (including breeding of swine/pigs)
0146 Raising of poultry
This class excludes:
- production of feathers or down, see 1010
01461 Raising and breeding of chickens and capons, ducks, geese, turkeys and
guinea fowls chickens and capons, ducks, geese, turkeys and guinea fowls
01462 Production of eggs
01463 Operation of poultry hatcheries
0149 Raising of other animals
This class excludes:
- production of hides and skins originating from hunting and trapping, see
0170
- operation of frog farms, crocodile farms, marine worm farms, see 0321,
0322
- operation of fish farms, see 0321, 0322
- training of pet animals, see 9609
01491 Raising and breeding of pet animals (cats, dogs, birds, hamsters etc.)
01492 Bee-keeping and production of honey and beeswax
01493 Raising of silk worms, production of silk worm cocoons
01499 Raising of other animals, n.e.c.

29
Group Class Sub- Description
class

015 Mixed farming

0150 Mixed farming
This class includes the combined production of crops and animals without a
specialized production of crops or animals. The size of the overall farming
operation is not a determining factor. If either production of crops or animals
in a given unit exceeds 66 per cent or more of standard gross margins, the
combined activity should not be included here, but allocated to crop or
animal farming.
This class excludes:
- mixed crop farming, see groups 011 and 012
- mixed animal farming, see group 014
01500 Mixed farming
016 Support activities to agriculture and post-harvest crop activities
0161 Support activities for crop production
This class excludes:
- post-harvest crop activities, see 0163
- activities of agronomists and agricultural economists, see 7490
- landscape architecture, see 7110
- landscape gardening, planting, see 8130
- maintenance of land to keep it in good ecological condition, see 8130
- organization of agricultural shows and fairs, see 8230

01611 Agricultural activities on a fee or contract basis (preparation of fields,

establishing a crop, treatment of crops, crop spraying, trimming of fruit trees
and vines, transplanting of rice, thinning of beets, harvesting, pest control in
connection with agriculture etc.)
01612 Operation of agricultural irrigation equipment
01619 Other supporting activities including agricultural gardening (excluding
parks and gardening activities),n.e.c.
0162 Support activities for animal production
This class includes agricultural activities on a fee or contract basis such
as activities to promote propagation, growth and output of animals, herd
testing services, droving services, agistment services, poultry caponizing,
coop cleaning etc. activities related to artificial insemination, stud services,
sheep shearing, farm animal boarding and care, activities of farriers
This class excludes:
- provision of space for animal boarding only, see 6810
- veterinary activities, see 7500
- vaccination of animals, see 7500
- renting of animals (e.g. herds), see 7730
- service activities to promote commercial hunting and trapping, see 9499
- pet boarding, see 9609
01620 Support activities for animal production
0163 Post-harvest crop activities
This class excludes:
- preparation of agricultural products by the producer, see corresponding
class in groups 011 or 012
- stemming and redrying of tobacco, see 1200

30
Group Class Sub- Description
class

- marketing activities of commission merchants and cooperative associations,

see division 46
- wholesale of agricultural raw materials, see 4620
01631 Preparation of crops for primary markets, i.e. cleaning, trimming, grading,
disinfecting
01632 Cotton ginning, cleaning and bailing
01633 Preparation of tobacco leaves
01639 Other post harvest crop activities, n.e.c.
0164 Seed processing for propagation
This class includes all post-harvest activities aimed at improving the
propagation quality of seed through the removal of non-seed materials,
undersized, mechanically or insect-damaged and immature seeds as well as
removing the seed moisture to a safe level for seed storage. This activity
includes the drying, cleaning, grading and treating of seeds until they are
marketed. The treatment of genetically modified seeds is included here.
This class excludes:
- growing of seeds, see groups 011 and 012
- processing of seeds to obtain oil, see 1040
- research to develop or modify new forms of seeds, see 7210
01640 Seed processing for propagation
017 Hunting, trapping and related service activities
0170 Hunting, trapping and related service activities
This class includes taking of animals (dead or alive) for food, fur, skin, or
for use in research, in zoos or as pets, production of fur skins, reptile or bird
skins from hunting or trapping activities
This class excludes:
- production of fur skins, reptile or bird skins from ranching operations, see
group 014
- raising of game animals on ranching operations, see 0149
- catching of whales, see 0311
- production of hides and skins originating from slaughterhouses, see 1010
- hunting for sport or recreation and related service activities, see 9319
- service activities to promote hunting and trapping, see 9499
01700 Hunting, trapping and related service activities
Division 02 : Forestry and logging
021 Silviculture and other forestry activities
0210 Silviculture and other forestry activities
This class excludes:
- growing of Christmas trees, see 0129
- operation of tree nurseries, see 0130
- gathering of wild growing non-wood forest products, see 0230
- production of wood chips and particles, see 1610
02101 Growing of standing timber (planting, replanting, transplanting, thinning
and conserving of forests and timber tracts)
02102 Operation of forest tree nurseries

31
Group Class Sub- Description
class

02109 Other foresty activities including growing of pulpwood,firewood etc

022 Logging
0220 Logging
This class excludes:
- growing of Christmas trees, see 0129
- growing of standing timber: planting, replanting, transplanting, thinning
and conserving of forests and timber tracts, see 0210
- gathering of wild growing non-wood forest products, see 0230
- production of wood chips and particles, see 1610
- production of charcoal through distillation of wood, see 2011
02201 Gathering and preparation of fire wood
02202 Logging camps and loggers primarily engaged in felling timber and
producing wood in the rough such as pitprops, split poles, pickets, hewn
railway ties
02203 Production of charcoal in the forest (using traditional methods)
02209 Other logging activities, n.e.c.
023 Gathering of non-wood forest products
0230 Gathering of non-wood forest products
This class excludes:
- managed production of any of these products (except growing of cork
trees), see division 01
- growing of mushrooms or truffles, see 0113
- growing of berries or nuts, see 0125
- gathering of fire wood, see 0220
- production of wood chips, see 1610
02301 Gathering of tendu leaves
02302 Gathering of lac, resins and rubber-like gums
02303 Gathering of wild growing mushrooms, truffles, berries, nuts, cork, balsams,
vegetable hair, eelgrass, mosses, lichens
02309 Gathering of non-wood forest products, n.e.c.
024 Support services to forestry
0240 Support services to forestry
This class excludes:
- operation of forest tree nurseries, see 0210
02401 Forestry service activities (forest management consulting services, forestry
inventories, timber evaluation, forest pest control)
02402 Logging service activities such as transport of logs within the forest
Division 03 : Fishing and aquaculture
031 Fishing
0311 Marine fishing
This class excludes:
- capturing of marine mammals, except whales, e.g. walruses, seals, see
0170
- processing of fish, crustaceans and molluscs on factory ships or in factories
ashore, see 1020
- rental of pleasure boats with crew for sea and coastal water transport (e.g.
for fishing cruises), see 5011

32
Group Class Sub- Description
class

- fishing inspection, protection and patrol services, see 8423

- fishing practiced for sport or recreation and related services, see 9319
- operation of sport fishing preserves, see 9319
03111 Fishing on a commercial basis including taking of marine crustaceans and
molluscs in ocean and coastal waters
03112 Gathering of other marine organisms and materials such as natural pearls,
sponges, coral and algae
03113 Activities of vessels engaged in fishing and in processing and preserving of
fish
0312 Freash water fishing
This class excludes:
- processing of fish, crustaceans and molluscs, see 1020
- fishing inspection, protection and patrol services, see 8423
- fishing practiced for sport or recreation and related services, see 9319
- operation of sport fishing preserves, see 9319
03121 Fishing and taking of freshwater crustaceans and molluscs on a commercial
basis in inland waters
03122 Taking and gathering of freshwater aquatic animals
032 Aquaculture
0321 Marine aquaculture
This class excludes:
- frog farming, see 0322
- operation of sport fishing preserves, see 9319
03211 Fish farming in sea water including farming of marine ornamental fish
03212 Culture of crustaceans, bivalves, other mollusks and other aquatic animals
in sea water
03213 Growing of edible seaweeds
03214 Aquaculture activities in brackish waters and in salt water filled tanks or
reservoirs
03215 Operation of fish hatcheries (marine)
03219 Other marine aquaculture, n.e.c.
0322 Freshwater aquaculture
This class excludes:
- aquaculture activities in salt water filled tanks and reservoirs, see 0321
- operation of sport fishing preserves, see 9319
03221 Fish farming in freshwater including farming of freshwater ornamental fish
03222 Culture of freshwater crustaceans, bivalves, other mollusks and other aquatic
animals
03223 Operation of fish hatcheries (fresh-water)
03229 Other freshwater aquaculture ctivities, n.e.c.
SECTION B : MINING AND QUARRYING
Division 05 : Mining of coal and lignite
051 Mining of hard coal

33
Group Class Sub- Description
class

0510 Mining of hard coal

This class excludes:
- lignite mining, see 0520
- peat digging and agglomeration of peat, see 0892
- test drilling for coal mining, see 0990
- support activities for hard coal mining, see 0990
- coke ovens producing solid fuels, see 1910
- manufacture of hard coal briquettes, see 1920
- work performed to develop or prepare properties for coal mining, see
4312
05101 Opencast mining of hard coal
05102 Belowground mining of hard coal
05103 Cleaning, sizing, grading, pulverizing, compressing etc. of coal
05109 Other operations relating to mining and agglomeration of hard coal
052 Mining of lignite
0520 Mining of lignite
This class excludes:
- hard coal mining, see 0510
- peat digging, see 0892
- test drilling for coal mining, see 0990
- support activities for lignite mining, see 0990
- manufacture of lignite fuel briquettes, see 1920
- work performed to develop or prepare properties for coal mining, see
4312
05201 Opencast mining of lignite (brown coal)
05202 Belowground mining of lignite (brown coal)
05203 Washing, dehydrating, pulverizing, compressing of lignite
05209 Other operations relating to mining and agglomeration of lignite
Division 06 : Extraction of crude petroleum and natural gas
061 Extraction of crude petroleum
0610 Extraction of crude petroleum
This class excludes:
- support activities for oil and gas extraction, see 0910
- oil and gas exploration, see 0910
- manufacture of refined petroleum products, see 1920
- recovery of liquefied petroleum gases in the refining of petroleum, see
1920
- operation of pipelines, see 4930
06101 Off shore extraction of crude petroleum
06102 On shore extraction of crude petroleum
062 Extraction of natural gas
0620 Extraction of natural gas
This class excludes:
- support activities for oil and gas extraction, see 0910
- oil and gas exploration, see 0910
- recovery of liquefied petroleum gases in the refining of petroleum, see
1920
- manufacture of industrial gases, see 2011

34
Group Class Sub- Description
class

- operation of pipelines, see 4930

06201 Offshore Extraction of natural gas
06202 On shore Extraction of natural gas
Division 07 : Mining of metal ores
071 Mining of iron ores
0710 Mining of iron ores
This class includes mining of ores valued chiefly for iron content, beneficiation
and agglomeration of iron ores
This class excludes:
- extraction and preparation of pyrites and pyrrhotite (except roasting), see
0891
07100 Mining of iron ores
072 Mining of non-ferrous metal ores
0721 Mining of uranium and thorium ores
This class includes mining of ores chiefly valued for uranium and thorium
content (pitchblende etc.), concentration of such ores, production of
yellowcake
This class excludes:
- enrichment of uranium and thorium ores, see 2011
- production of uranium metal from pitchblende or other ores, see 2420
- smelting and refining of uranium, see 2420
07210 Mining of uranium and thorium ores
0729 Mining of other non-ferrous metal ores
This class excludes:
- mining and preparation of uranium and thorium ores, see 0721
- production of aluminium oxide and mattes of nickel or of copper, see
2420
07291 Mining of copper ore
07292 Mining of aluminium ore (bauxite)
07293 Mining of manganese ore
07294 Mining of chromium ore
07295 Mining of precious metal ore (gold, silver)
07296 Mining of lead and znic ore
07299 Mining of other non-ferrous metal ores, n.e.c. [titanium ( ilmenite and
rutile) ,niobium, tantalum, vanadium or zirconium ores; tin bearing ores;
and, nickel, cobalt, tungsten, molybdenum, antimony and other non-ferrous
metal ores]
Division 08 : Other Mining and quarrying
081 Quarrying of stone, sand and clay
0810 Quarrying of stone, sand and clay
This class excludes:
- mining of bituminous sand, see 0610
- mining of chemical and fertilizer minerals, see 0891
- production of calcined dolomite, see 2394
- cutting, shaping and finishing of stone outside quarries, see 2396
08101 Quarrying of marble

35
Group Class Sub- Description
class

08102 Quarrying of granite

08103 Quarrying of slate and building and monumental stone other than marble
and granite
08104 Mining of dolomite
08105 Mining of gypsum including selenite
08106 Operation of sand or gravel pits, basalt / porphyry, clay (ordinary), crushing
and breaking of stone for use as a flux or raw material in lime or cement,
manufacture or as building material, road metal or ballast and other materials
for construction
08107 Mining/quarrying of limestone, limeshell, ‘kankar’ and other calcareous
minerals including calcite, chalk and shale
08108 Mining of clays (kaolin, ball clay, wollastonite, bentonite, fuller’s earth, fire
clay etc. )
08109 Mining of refractory non-clay minerals (andalusite, kyanite, sillimanite,
dunite, diaspore magnesite, diaspore, magnesite)
089 Mining and quarrying n.e.c.
0891 Mining of chemical and fertilizer minerals
This class excludes:
- extraction of salt, see 0893
- roasting of iron pyrites, see 2011
- manufacture of synthetic fertilizers and nitrogen compounds, see 2012
08911 Mining of native sulphur or pyrites and pyrrhotites valued chiefly for
sulphur
08912 Mining of natural phosphates including apatite minerals
08913 Mining of earth colours (ochre including red oxide).
08914 Mining of fluorspar
08915 Mining of barytes
08919 Mining of potash bearing salts/minerals; borate minerals and other fertiliser
and chemical minerals n.e.c.
0892 Extraction and agglomeration of peat
This class excludes:
- service activities incidental to peat mining, see 0990
- manufacture of articles of peat, see 2399
08920 Extraction and agglomeration of peat
0893 Extraction of salt
This class excludes:
- processing of salt into food-grade salt, e.g. iodized salt, see 1079
- potable water production by evaporation of saline water, see 3600
08931 Salt mining, quarrying, screening etc.
08932 Salt production by evaporation of sea water or other saline waters
0899 Other mining and quarrying n.e.c.
08991 Mining of gemstones (agate, diamond, emerald, garnet (gem), jasper, rubby/
saphire etc.
08992 Mining and quarrying of abrasive materials (pumice stone, emery, corundum,
garnet and other natural abrasives)
08993 Mining of mica

36
Group Class Sub- Description
class
08994 Mining of natural graphite
08995 Mining of asbestos
08996 Mining of vermiculite, perlite and chlorites
08997 Mining of felspar and silica minerals including quartz, quartzite and fuch.
Quartzite
08998 Mining of talc/ steatite
08999 Mining of laterite, diatomite and silicious fossil meals (e.g. diatomite); and
other natural fluxes; natural asphalt or bitumen and other mining n.e.c.
Division 09 : Mining support service activities
091 Support activities for petroleum and natural gas mining
0910 Support activities for petroleum and natural gas mining
This class excludes:
- service activities performed by operators of oil or gas fields, see 0610,
0620
- specialized repair of mining machinery, see 3312
- liquefaction and regasification of natural gas for purpose of transport, done
off the mine site, see 5221
- geophysical, geologic and seismic surveying, see 7110
09101 Services incidental to off shore oil extraction
09102 Services incidental to on shore oil extraction
09103 Services incidental to off shore gas extraction
09104 Services incidental to on shore gas extraction
099 Support activities for other mining and quarrying
0990 Support activities for other mining and quarrying
This class includes support services on a fee or contract basis, required
for mining activities of divisions 05, 07 and 08 (exploration services, e.g.
traditional prospecting methods, such as taking core samples and making
geological observations at prospective sites, draining and pumping services,
on a fee or contract basis, test drilling and test hole boring)
This class excludes:
- operating mines or quarries on a contract or fee basis, see division 05, 07
or 08
- specialized repair of mining machinery, see 3312
- geophysical surveying services, on a contract or fee basis, see 7110
09900 Support activities for other mining and quarrying
SECTION C : MANUFACTURING
Division 10 : Manufacture of food products
101 Processing and preserving of meat
1010 Processing and preserving of meat
This class includes non edible by products
This class excludes:
- manufacture of prepared frozen meat and poultry dishes, see 1075
- manufacture of soup containing meat, see 1079
- wholesale trade of meat, see 4630
- packaging of meat, see 8292

37
Group Class Sub- Description
class

10101 Mutton-slaughtering, preparation

10102 Beef-slaughtering, preparation
10103 Pork-slaughtering, preparation
10104 Poultry and other slaughtering, preparation
10105 Preservation, Processing and canning of meat
10106 Production of hides and skins originating from slaughterhouses
10107 Rendering of lard and other edible fats of animal origin
10108 Production and processing of animal offal
10109 Production, processing and preserving of other meat and meat products
n.e.c.
102 Processing and preserving of fish, crustaceans and molluscs and
products thereof
1020 Processing and preserving of fish, crustaceans and molluscs and
products thereof
This class excludes:
- processing of whales on land or specialized vessels, see 1010
- production of oils and fats from marine material, see 1040
- manufacture of prepared frozen fish dishes, see 1075
- manufacture of fish soups, see 1079
10201 Sun-drying of fish
10202 Artificial dehydration of fish and sea food
10203 Radiation preservation of fish and similar food
10204 Processing and preserving of fish crustacean and similar foods
10205 Processing and canning of fish
10206 Processing and canning of frog legs
10207 Production of fishmeal for human consumption or animal feed
10209 Production, processing and preservation of other fish products n.e.c.
103 Processing and preserving of fruit and vegetables
1030 Processing and preserving of fruit and vegetables
This class excludes:
- manufacture of flour or meal of dried leguminous vegetables, see 1061
- preservation of fruit and nuts in sugar, see 1073
- manufacture of prepared vegetable dishes, see 1075
- manufacture of artificial concentrates, see 1079
10301 Sun-drying of fruit and vegetables
10302 Artificial dehydration of fruit and vegetables
10303 Radiation preservation of fruit and vegetables
10304 Manufacture of fruit or vegetable juices and their concentrates, squashes
and powder
10305 Manufacture of sauces, jams, jellies and marmalades
10306 Manufacture of pickles, chutney etc.
10307 Canning of fruits and vegetables
10308 Manufacture of potato flour & meals and prepared meals of vegetables
10309 Preservation of fruit and vegetables n.e.c.

38
Group Class Sub- Description
class

104 Manufacture of vegetable and animal oils and fats

1040 Manufacture of vegetable and animal oils and fats
This class excludes:
- rendering and refining of lard and other edible animal fats, see 1010
- wet corn milling, see 1062
- production of essential oils, see 2029
- treatment of oil and fats by chemical processes, see 2029
10401 Manufacture of hydrogenated oil and vanaspati ghee
10402 Manufacture of vegetable oils and fats excluding corn oil
10403 Manufacture of edible animal oils and fats
10404 Manufacture of fish oil
10405 Manufacture of non-edible animal oil and fats
10406 Manufacture of oil cakes & meals incl. residual products, e.g.
Oleostearin,Palmstearin
10407 Manufacture of non-defatted flour or meals of oilseeds, oilnuts or kernels
10409 Manufacture of other vegetable oil, animal oil and fats n.e.c
105 Manufacture of dairy products
1050 Manufacture of dairy products
This class excludes:
- production of raw milk (cattle), see 0141
- production of raw milk (camels, etc.), see 0143
- production of raw milk (sheep, goats, horses, asses, etc.), see 0144
- manufacture of non-dairy milk and cheese substitutes, see 1079
- activities of ice cream parlours, see 5610
10501 Manufacture of pasteurised milk whether or not in bottles/ polythene packs
etc. (plain or flavoured)
10502 Manufacture of milk-powder, ice-cream powder and condensed milk except
baby milk food
10503 Manufacture of baby milk foods
10504 Manufacture of cream, butter, cheese, curd, ghee, khoya etc.
10505 Manufacture of ice-cream, kulfi etc.
10509 Manufacture of other dairy products n.e.c.
106 Manufacture of grain mill products, starches and starch products
1061 Manufacture of grain mill products
This class excludes:
- manufacture of potato flour and meal, see 1030
- wet corn milling, see 1062
10611 Flour milling
10612 Rice milling
10613 Dal (pulses) milling
10614 Grain milling other than wheat, rice and dal
10615 Vegetable milling (production of flour or meal of dried leguminous
vegetables(except dal), of roots or tubers, or of edible nuts)
10616 Manufacture of cereal breakfast foods obtained by roasting or swelling
cereal grains

39
Group Class Sub- Description
class

10617 Manufacture of flour mixes and prepared blended flour and dough for bread,
cakes, biscuits
10618 Manufacture of other readymade mixed powders like idli, gulabjamun etc.
10619 Other grain milling and processing n.e.c.
1062 Manufacture of starches and starch products
This class excludes:
- manufacture of lactose (milk sugar), see 1050
- production of cane or beet sugar, see 1072
10621 Manufacture of starches from rice, potatoes, maize etc.
10622 Manufacture of sago and sago products
10623 Manufacture of glucose, glucose syrup, maltose etc.
10624 Manufacture of gluten
10625 Manufacture of tapioca and tapioca substitutes prepared from starch
10626 Manufacture of corn oil
10629 Manufacture of other starch products n.e.c.
107 Manufacture of other food products
1071 Manufacture of bakery products
This class excludes:
- manufacture of farinaceous products (pastas), see 1074
- manufacture of potato snacks, see 1030
- heating up of bakery items for immediate consumption, see division 56
10711 Manufacture of bread
10712 Manufacture of biscuits, cakes, pastries, rusks etc.
10719 Manufacture of other bakery products n.e.c.
1072 Manufacture of sugar
This class excludes:
- manufacture of glucose, glucose syrup, maltose, see 1062
10721 Manufacture or refining of sugar (sucrose) from sugercane
10722 Manufacture of `gur’ from sugarcane
10723 Manufacture of `gur’ from other than sugarcane
10724 Manufacture of `khandsari’ sugar from sugarcane
10725 Manufacture of `khandsari’ suger from other than sugarcane
10726 Manufacture of `boora’ and candy from sugarcane
10727 Manufacture of `boora’ and candy from other than sugarcane
10728 Manufacture of molasses
10729 Manufacture of sugar from other sources (juice of palm, suger beet etc.)
1073 Manufacture of cocoa, chocolate and sugar confectionery
This class excludes:
- manufacture of sucrose sugar, see 1072
10731 Manufacture of cocoa products
10732 Manufacture of chocolate and chocolate confectionery
10733 Manufacture of sugar confectionery (except sweetmeats)
10734 Manufacture sweetmeats includind dairy based sweetmeats
10735 Manufacture of chewing gum

40
Group Class Sub- Description
class

10736 Preserving in sugar of fruit, nuts, fruit peels and other parts of plants
10739 Manufacture of other cocoa, chocolate, sugar confectionery products n.e.c.
1074 Manufacture of macaroni, noodles, couscous and similar farinaceous
products
This class includes manufacture of pastas such as macaroni and noodles,
whether or not cooked or stuffed, manufacture of couscous, manufacture of
canned or frozen pasta products
This class excludes:
- manufacture of soup containing pasta, see 1079
10740 Manufacture of macaroni, noodles, couscous and similar farinaceous
products
1075 Manufacture of prepared meals and dishes
This class includes manufacture of ready-made (i.e. prepared, seasoned
and cooked) meals and dishes, in frozen or canned form. These dishes are
usually packaged and labeled for re-sale, i.e. this class does not include the
preparation of meals for immediate consumption, such as in restaurants
This class excludes:
- wholesale of prepared meals and dishes, see 4630
- retail sale of prepared meals and dishes in stores, see 4711, 4721
- activities of food service contractors, see 5629
10750 Manufacture of prepared meals and dishes
1079 Manufacture of other food products n.e.c.
This class excludes:
- growing of spice crops, see 0128
- manufacture of inulin, see 1062
- manufacture of frozen pizza, see 1075
- manufacture of spirits, beer, wine and soft drinks, see division 11
- preparation of botanical products for pharmaceutical use, see 2100
10791 Processing and blending of tea including manufacture of instant tea
10792 Coffee curing, roasting, grinding blending etc. and manufacturing of coffee
products
10793 Processing of edible nuts
10794 Manufacture of malted foods including foods for infants and handicapped
10795 Grinding and processing of spices
10796 Manufacture of papads, appalam and similar food products
10797 Manufacture of vitaminised high protein flour, frying of dal and other
cereals
10798 Processing of salt into food-grade salt, e.g. iodized salt
10799 Other semi-processed, processed or instant foods n.e.c. except farinaceous
products and malted foods and manufacturing activities like manufacture of
egg powder, sambar powder etc. (this excludes the activities covered under
10619)
108 Manufacture of prepared animal feeds
1080 Manufacture of prepared animal feeds
This class excludes:
- production of fishmeal for animal feed, see 1020
- production of oilseed cake, see 1040
- activities resulting in by-products usable as animal feed without special
treatment, e.g. oilseeds (see 1040), grain milling residues (see 1061) etc.

41
Group Class Sub- Description
class

10801 Manufacture of cattle feed

10802 Manufacture of poultry feed
10803 Manufacture of prepared feeds for pets, including dogs, cats, birds, fish etc.
10809 Manufacture of other animal feeds n.e.c.
Division 11 : Manufacture of beverages
110 Manufacture of beverages
1101 Distilling, rectifying and blending of spirits; ethyl alcohol production
from fermented materials
This class excludes:
- manufacture of ethyl alcohol, see 2011
- manufacture of non-distilled alcoholic beverages, see 1102, 1103
- merely bottling and labeling, see 4630 (if performed as part of wholesale)
and 8292 (if performed on a fee or contract basis)
11011 Manufacture of distilled, potable, alcoholic beverages such as whisky,
brandy, gin, “mixed drinks” etc.
11012 Manufacture of country liquor
11019 Distilling, rectifying and blending of spirits
1102 Manufacture of wines
This class excludes:
- manufacture of vinegar, see 1079
- merely bottling and labeling, see 4630 (if performed as part of wholesale)
and 8292 (if performed on a fee or contract basis)Sub class Description
11020 Manufacture of wines
1103 Manufacture of malt liquors and malt
11031 Manufacture of beer
11032 Manufacture of malt liquors other than beer
11033 Manufacture of malt
11039 Manufacture of malt liquors and malt n.e.c.
1104 Manufacture of soft drinks; production of mineral waters and other
bottled waters
This class excludes:
- production of fruit and vegetable juice, see 1030
- manufacture of milk-based drinks, see 1050
- manufacture of coffee, tea and maté products, see 1079
- manufacture of non-alcoholic wine, see 1102
- manufacture of non-alcoholic beer, see 1103
- merely bottling and labeling, see 4630 (if performed as part of wholesale)
and 8292 (if performed on a fee or contract basis)
11041 Manufacture of aerated drinks
11042 Manufacture of synthetic flavoured concentrates and syrups
11043 Manufacture of mineral water
11044 Manufacture of ice
11045 Manufacture of soft drinks
11049 Manufacture of other non-alcoholic beverages n.e.c.

42
Group Class Sub- Description
class

Division 12 : Manufacture of tobacco products

120 Manufacture of tobacco products
1200 Manufacture of tobacco products
This class excludes:
- growing or preliminary processing of tobacco, see 0115, 0163
12001 Stemming and redrying of tobacco
12002 Manufacture of bidi
12003 Manufacture of cigarettes, cigarette tobacco
12004 Manufacture of cigars and cheroots
12005 Manufacture of snuff
12006 Manufacture of zarda
12007 Manufacture of catechu(katha) and chewing lime
12008 Manufacture of pan masala and related products.
12009 Manufacture of other tobacco products including chewing tobacco n.e.c.
Division 13 : Manufacture of textiles
131 Spinning, weaving and finishing of textiles
1311 Preparation and spinning of textile fibres
This class excludes:
- preparatory operations carried out in combination with agriculture or
farming, see 01
- retting of plants bearing vegetable textile fibres (jute, flax, coir etc.), see
0116
- cotton ginning, see 0163
- manufacture of synthetic or artificial fibres and tows, manufacture of single
yarns (including high-tenacity yarn and yarn for carpets) of synthetic or
artificial fibres, see 2030
- manufacture of glass fibres, see 2310
13111 Preparation and spinning of cotton fiber including blended* cotton
13112 Preparation and spinning of silk fiber including blended* silk
13113 Preparation and spinning of wool, including other animal hair and blended*
wool including other animal hair
13114 Preparation and spinning of man-made fiber including blended* man-made
fiber
13119 Preparation and spinning of jute, mesta and other natural fibers including
blended natural fibers n.e.c. *Blended yarn/fabrics means, yarn/fabrics
containing more than 50% of one fiber.
1312 Weaving of textiles
This class excludes:
- manufacture of textile floor coverings, see 1393
- manufacture of non-woven fabrics and felts, see 1399
- manufacture of narrow fabrics, see 1399
- manufacture of knitted and crocheted fabrics, see 1391
13121 Weaving, manufacture of cotton and cotton mixture fabrics.
13122 Weaving, manufacture of silk and silk mixture fabrics.
13123 Weaving, manufacture of wool and wool mixture fabrics.

43
Group Class Sub- Description
class

13124 Weaving, manufacturing of man-made fiber and man-made mixture fabrics.

13129 Weaving of jute, mesta and other natural fibers including blended natural
fibers n.e.c.
1313 Finishing of textiles
This class includes bleaching, dyeing, dressing, drying, steaming, shrinking,
printing if not self produced textile fibres, mending of textile fibres, yarns,
fabrics and textile articles including wearing apparel. This class also includes
waterproofing, coating, rubberizing purchsed garments
This class excludes:
- manufacture of textile fabric impregnated, coated, covered or laminated
with rubber, where rubber is the chief constituent, see 2219
13131 Finishing of cotton and blended cotton textiles.
13132 Finishing of silk and blended silk textiles.
13133 Finishing of wool and blended wool textiles.
13134 Finishing of man-made and blended man-made textiles.
13135 Finishing of jute, mesta and other vegetable textiles fabrics
13136 Activity related to screen printing
13139 Other activities relating to finishing of textile n.e.c.
139 Manufacture of other textiles
1391 Manufacture of knitted and crocheted fabrics
This class excludes:
- manufacture of net and window furnishing type fabrics of lace knitted on
Raschel or similar machines, see 1399
- manufacture of knitted and crocheted apparel, see 1430
13911 Manufacture of knitted and crocheted cotton fabrics
13912 Manufacture of knitted and crocheted woolen fabrics
13913 Manufacture of knitted and crocheted synthetic fabrics
13919 Manufacture of other knitted and crocheted fabrics
1392 Manufacture of made-up textile articles, except apparel
This class excludes:
- manufacture of textile articles for technical use, see 1399
13921 Manufacture of curtains, bed covers and furnishings
13922 Manufacture of crocheted made up textile goods except apparel
13923 Manufacture of mosquito nets
13924 Manufacture of bedding, quilts pillows, sleeping bags etc.
13925 Manufacture of tarpaulin
13926 Manufacture of blankets
13929 Manufacture of other made-up textile articles, except apparel n.e.c.
1393 Manufacture of carpets and rugs
This class excludes:
- manufacture of mats and matting of plaiting materials, see 1629
- manufacture of floor coverings of cork, see 1629
- manufacture of resilient floor coverings, such as vinyl, linoleum, see 2220
13931 Manufacture of carpets and other floor coverings made of cotton
13932 Manufacture of carpets and other floor coverings made of wool

44
Group Class Sub- Description
class

13933 Manufacture of carpets and other floor coverings made of silk

13934 Manufacture of carpets made of synthetic materials
13935 Manufacture of carpets, and other floor coverings made of jute, mesta and
coir
13939 Manufacture of other floor coverings n.e.c.
1394 Manufacture of cordage, rope, twine and netting
This class excludes:
- manufacture of hairnets, see 1410
- manufacture of wire rope, see 2599
13941 Manufacture of thread, including thread ball making
13942 Manufacture of cordage or rope made of jute
13943 Manufacture of cordage or rope made of coir
13944 Manufacture of rope and cordage made of synthetic material
13945 Manufacture of knotted netting of twine, cordage or rope (other than
mosquito net)
13946 Manufacture of tapes, newar and wicks
13949 Manufacture of other cordage or rope n.e.c.
1399 Manufacture of other textiles n.e.c.
This class includes all activities related to textiles or textile products, not
specified elsewhere in division 12 or 13,
This class excludes:
- manufacture of needle-loom felt floor coverings, see 1392
- manufacture of textile wadding and articles of wadding: sanitary towels,
tampons etc., see 1709
- manufacture of transmission or conveyor belts of textile fabric, yarn or
cord impregnated, coated, covered or laminated with rubber, where rubber
is the chief constituent, see 2219
- manufacture of plates or sheets of cellular rubber or plastic combined with
textiles for reinforcing purposes only, see 2219, 2220
- manufacture of cloth of woven metal wire, see 2599
13991 Embroidery work and making of laces and fringes
13992 Zari work and other ornamental trimmings
13993 Manufacture of linolium and similar products
13994 Manufacture of gas mantles
13995 Manufacture of made-up canvas goods such tents, sails etc.
13996 Manufacture of wadding of textile materials and articles of wadding such as
sanitary napkins and tampoons
13997 Manufacture of metallised yarn or gimped yarn, rubber thread or cord
covered with textile material, textile yarn or strip impregnated, covered or
sheathed with rubber or plastic
13998 Manufacture of waterproof textile excluding tarpulin
13999 Manufacture of other textiles/textile products n.e.c.
Division 14 : Manufacture of wearing apparel
141 Manufacture of wearing apparel, except fur apparel
1410 Manufacture of wearing apparel, except fur apparel
This class excludes:

45
Group Class Sub- Description
class

- manufacture of wearing apparel of fur skins (except headgear), see 1420

- manufacture of footwear, see 1520
- manufacture of wearing apparel of rubber or plastics not assembled by
stitching but merely sealed together, see 2219, 2220
- manufacture of leather sports gloves and sports headgear, see 3230
- manufacture of safety headgear (except sports headgear), see 3290
- manufacture of fire-resistant and protective safety clothing, see 3290
- repair of wearing apparel, see 9529
14101 Manufacture of all types of textile garments and clothing accessories
14102 Manufacture of rain coats of waterproof textile fabrics or plastic sheetings
14103 Manufacture of hats, caps and other clothing accessories such as gloves,
belts, ties, cravats, hairnets etc.
14104 Manufacture of wearing apparel made of leather and substitutes of leather
14105 Custom tailoring
14109 Manufacture of wearing apparel n.e.c.
142 Manufacture of articles of fur
1420 Manufacture of articles of fur
This class excludes:
- production of raw fur skins, see 014, 0170
- production of raw hides and skins, see 1010
- manufacture of imitation furs (long-hair cloth obtained by weaving or
knitting), see 1312, 1321
- manufacture of fur hats, see 1410
- manufacture of apparel trimmed with fur, see 1410
- dressing and dyeing of fur, see 1511
- manufacture of boots or shoes containing fur parts, see 1520
14201 Manufacture of wearing apparel and clothing accessories made of fur
14202 Manufacture of fur and skin rugs and other similar articles
14209 Manufacture of other fur products n.e.c.
143 Manufacture of knitted and crocheted apparel
1430 Manufacture of knitted and crocheted apparel
This class excludes:
- manufacture of knitted and crocheted textiles, see 1321
14301 Manufacture of knitted or crocheted wearing apparel and other made-up
articles directly into shape (pullovers, cardigans, jerseys, waistcoats and
similar articles)
14309 Manufacture of other knitted and crocheted apparel including hosiery
Division 15 : Manufacture of leather and related products
151 Tanning and dressing of leather; manufacture of luggage, handbags,
saddlery and harness; dressing and dyeing of fur
1511 Tanning and dressing of leather; dressing and dyeing of fur
This class excludes:
- production of hides and skins as part of ranching, see 014
- production of hides and skins as part of slaughtering, see 1010

46
Group Class Sub- Description
class

- manufacture of leather apparel, see 1410

- manufacture of imitation leather not based on natural leather, see 2219,
2220
15111 Flaying and curing of raw hides and skins
15112 Tanning and finishing of sole leather
15113 Tanning and finishing of industrial leather
15114 Scraping, currying, tanning, bleaching, shearing and plucking and dyeing of
fur skins and hides with the hair on
15115 Finishing of upper leather, lining leather and garment leather etc.
15116 Embroidering and embossing of leather articles
15119 Other tanning, curing, finishing, embossing etc. of leather
1512 Manufacture of luggage, handbags and the like, saddlery and harness
This class excludes:
- manufacture of leather wearing apparel, see 1410
- manufacture of leather gloves and hats, see 1410
- manufacture of footwear, see 1520
- manufacture of saddles for bicycles, see 3092
- manufacture of precious metal watch straps, see 3211
- manufacture of non-precious metal watch straps, see 3212
- manufacture of linemen’s safety belts and other belts for occupational use,
see 3290
15121 Manufacture of travel goods like suitcase, bags, holdalls etc.
15122 Manufacture of purse, ladies’ handbags, artistic leather presented articles
and novelties
15123 Manufacture of saddlery and harness
15129 Manufacture of other consumer goods of leather and substitutes of leather
n.e.c.
152 Manufacture of footwear
1520 Manufacture of footwear
This class excludes:
- manufacture of footwear of textile material without applied soles, see
1410
- manufacture of plastic footwear parts, see 2220
- manufacture of rubber boot and shoe heels and soles and other rubber
footwear parts, see 2219
- manufacture of wooden shoe parts (e.g. heels and lasts), see 1629
15201 Manufacture of leather footwear such as shoes, sandals, chappals, leather-
cum-rubber/plastic cloth sandles and chappals
15202 Manufacture of footwear made primarily of vulcalized or moulded rubber
and plastic.
15209 Manufacture of other footwear n.e.c.
Division16:Manufactureofwoodandofproductsofwoodandcork,except
furniture; manufacture of articles of straw and plaiting materials
161 Saw milling and planing of wood
1610 Saw milling and planing of wood
This class excludes:

47
Group Class Sub- Description
class

- logging and production of wood in the rough, see 0220

- manufacture of veneer sheets thin enough for use in plywood, boards and
panels, see 1621
- manufacture of shingles and shakes, beadings and mouldings, see 1622
16101 Sawing and planing of wood
16102 Manufacture of unassembled wooden flooring including parquet flooring
16103 Manufacture of wooden railway sleepers
16109 Activities related to saw milling and planing of wood n.e.c.
162 Manufacture of products of wood, cork, straw and plaiting materials
1621 Manufacture of veneer sheets; manufacture of plywood, laminboard,
particle board and other panels and board
16211 Manufacture of ply wood and veneer sheets
16212 Manufacture of particle board and fibreboard including densified wood
16213 Manufacture of flush doors and other boards or panels
16219 Manufacture of other plywood products n.e.c.
1622 Manufacture of builders’ carpentry and joinery
This class excludes:
- manufacture of unassembled wooden flooring, see 1610
- manufacture of kitchen cabinets, bookcases, wardrobes etc., see 3100
- manufacture of wood partitions, free standing, see 3100
16221 Manufacture of structural wooden goods [intended to be used primarily in
the construction industry such as beams, rafters, roof struts, glue-laminated
and metal connected, prefabricated wooden roof trusses, doors, windows,
shutters and their frames, whether or not containing metal fittings, stairs,
railings, wooden beadings and mouldings, shingles and shakes etc.]
16222 Manufacture of prefabricated buildings, or elements thereof, predominantly
of wood
16229 Manufacture of builders’ carpentry and joinery n.e.c.
1623 Manufacture of wooden containers
This class excludes:
- manufacture of luggage, see 1512
- manufacture of cases of plaiting material, see 1629
16231 Manufacture of wooden boxes, barrels, vats, tubs, packing cases etc.
16232 Manufacture of plywood chests
16233 Manufacture of market basketry, grain storage bins and similar products
made of bamboo or reed
16239 Manufacture of other wooden containers and products entirely or mainly of
cane, rattan, bamboo, willow, fibre, leaves and grass n.e.c.
1629 Manufacture of other products of wood; manufacture of articles of cork,
straw and plaiting materials
This class excludes:
- manufacture of mats or matting of textile materials, see 1322
- manufacture of luggage, see 1512
- manufacture of wooden footwear, see 1520
- manufacture of matches, see 2029

48
Group Class Sub- Description
class

- manufacture of clock cases, see 2652

- manufacture of wooden spools and bobbins that are part of textile
machinery, see 2826
- manufacture of furniture, see 3100
- manufacture of wooden toys, see 3240
- manufacture of brushes and brooms, see 3290
- manufacture of caskets, see 3290
16291 Manufacture of wooden industrial goods
16292 Manufacture of cork and cork products
16293 Manufacture of wooden agricultural implements
16294 Manufacture of various articles made of bamboo, cane and grass
16295 Manufacture of broomsticks
16296 Manufacture of articles made of palm leaf, dhak leaf, screw-pine leaf and
khajoor leaf; articles of vegetables fibre etc,.
16297 Manufacture of products of pith and shalapith
16299 Manufacture of other wood products n.e.c.
Division 17 : Manufacture of paper and paper products
170 Manufacture of paper and paper products
1701 Manufacture of pulp, paper and paperboard
This class excludes:
- manufacture of corrugated paper and paperboard, see 1702
- manufacture of further-processed articles of paper, paperboard or pulp, see
1709
- manufacture of coated or impregnated paper, where the coating or
impregnant is the main ingredient, see class in which the manufacture of the
coating or impregnant is classified
- manufacture of abrasive paper, see 2399
- manufacture of cork life preservers, see 3290
17011 Manufacture of pulp
17012 Manufacture of news print
17013 Manufacture of paper and paper rolls not further processed
17014 Manufacture of packing paper
17015 Manufacture of other special purpose paper (excluding computer
stationary)
17016 Manufacture of paper board, straw board
17017 Manufacture of hard board including false board and chip board
17019 Manufacture of other primary paper materials including composite paper
and paper board n.e.c.
1702 Manufacture of corrugated paper and paperboard and containers of
paper and paperboard
This class excludes:
- manufacture of envelopes, see 1709
- manufacture of moulded or pressed articles of paper pulp (e.g. boxes for
packing eggs, moulded pulp paper plates), see 1709
17021 Manufacture of corrugated paper and paperboard

49
Group Class Sub- Description
class

17022Manufacture of corrugated paper board containers

17023Manufacture of card board boxes
17024Manufacture of sacks and bags of paper
17029Manufacture of other containers of paper and paperboard n.e.c.
1709 Manufacture of other articles of paper and paperboard
This class excludes:
- manufacture of paper or paperboard in bulk, see 1701
- printing on paper products, see 1811
- manufacture of playing cards, see 3240
- manufacture of games and toys of paper or paperboard, see 3240
17091 Manufacture of computer paper
17092 Manufacture of paper cups, saucers, plates, hoops, cones and other similar
products
17093 Manufacture of printing, writing and photocopying paper ready for use
17094 Manufacture of paper pulp articles other than containers (such as egg trays)
17095 Manufacture of file cover/file boards, and similar articles.
17096 Manufacture of wall paper
17097 Manufacture of carbon paper & stationary items
17099 Manufacture of other paper products n.e.c.
Division 18 : Printing and reproduction of recorded media (This division
excludes publishing activities, see section J for publishing activities
181 Printing and service activities related to printing
1811 Printing
This class excludes:
- silk screen-printing on textiles and wearing apparel, see 1313
- manufacture of paper articles, such as binders, see 1709
- publishing of printed matter, see 581
- photocopying of documents, see 8219
18111 Printing of newspapers
18112 Printing of magazines and other periodicals, books and brochures, maps,
atlases, posters etc.
18113 Printing of postage stams, taxation stamps, cheques and other security
papers
18114 Printing of bank notes, currency notes
18115 Printing directly onto textiles, flexographic plastic, glass, metal, wood and
ceramics
18119 Other printing activities like screen printing other than textile n.e.c.
1812 Service activities related to printing
18121 Book and other similar sheet binding on account of others
18122 Engraving, etching and block making etc.
18129 Other service activities related to printing n.e.c.
182 Reproduction of recorded media
1820 Reproduction of recorded media
This class includes reproduction from master copies of gramophone records,
compact discs and tapes with music or other sound recordings, motion
pictures and other video recordings, software and data on discs and tapes

50
Group Class Sub- Description
class

This class excludes:

- reproduction of printed matter, see 1811
- publishing of software, see 5820
- production and distribution of motion pictures, videotapes and movies on
DVD or similar media, see 5911, 5912, 5913
- reproduction of motion picture films for theatrical distribution, see 5913
- production of master copies for records or audio material, see 5920
18200 Reproduction of recorded media
Division 19 : Manufacture of coke and refined petroleum products
191 Manufacture of coke oven products
1910 Manufacture of coke oven products
19101 Production of coke and semi-coke products
19109 Manufacture of other coke oven products such as gas, crude coal and lignite
tars etc.
192 Manufacture of refined petroleum products
1920 Manufacture of refined petroleum products
19201 Production of liquid and gaseous fuels, illuminating oils, lubricating oils or
greases or other products from crude petroleum or bituminous minerals
19202 Manufacture of paraffin wax
19203 Bottling of LPG/CNG
19204 Manufacture of hard-coal and lignite fuel briquettes
19209 Manufacture of other petroleum n.e.c. (includes manufacture of petroleum
jelly, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax,
petroleum coke, petroleum bitumen and other residues of petroleum oils or
of oils obtained from bituminous minerals)
Division 20 : Manufacture of chemicals and chemical products
201 Manufacture of basic chemicals, fertilizer and nitrogen compounds,
plastics and synthetic rubber in primary forms
2011 Manufacture of basic chemicals
This class excludes:
- extraction of methane, ethane, butane or propane, see 0620
- manufacture of fuel gases such as ethane, butane or propane in a petroleum
refinery, see 1920
- manufacture of nitrogenous fertilizers and nitrogen compounds, see 2012
- manufacture of ammonia, see 2012
- manufacture of ammonium chloride, see 2012
- manufacture of nitrites and nitrates of potassium, see 2012
- manufacture of ammonium carbonates, see 2012
- manufacture of plastics in primary forms, see 2013
- manufacture of synthetic rubber in primary forms, see 2013
- manufacture of prepared dyes and pigments, see 2022
- manufacture of crude glycerol, see 2023
- manufacture of natural essential oils, see 2029
- manufacture of aromatic distilled waters, see 2029
- manufacture of salicylic and O-acetylsalicylic acids, see 2100

51
Group Class Sub- Description
class

20111 Manufacture of liquefied or compressed inorganic industrial or medical

gases (elemental gases, liquid or compressed air, refrigerant gases, mixed
industrial gases etc.)
20112 Manufacture of inorganic acids except nitric acid
20113 Manufacture of tanning or dying extracts; tannings and their derivatives and
colouring matter (including manufacture of indigo)
20114 Manufacture of dyes and pigments from any source in basic form or as
concentrate
20115 Manufacture of turpentine and resins of vegetable origin
20116 Manufacture of basic chemical elements
20117 Manufacture of distilled water
20118 Manufacture of synthetic aromatic products
20119 Manufacture of organic and inorganic chemical compounds n.e.c.
2012 Manufacture of fertilizers and nitrogen compounds
This class excludes:
- mining of guano, see 0891
- manufacture of agrochemical products, such as pesticides, see 2021
- operation of compost dumps, see 3821
20121 Manufacture of urea and other organic fertilizers
20122 Manufacture of straight mixed, compound or complex inorganic fertilizers
20123 Manufacture of associated nitrogen products (nitric and sulphonitric acids,
ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates
of potassium)
20129 Manufacture of other fertilizers n.e.c.
2013 Manufacture of plastics and synthetic rubber in primary forms
This class excludes:
- manufacture of artificial and synthetic fibres, filaments and yarn, see 2030
- shredding of plastic products, see 3830
20131 Manufacture of plastic in primary forms (includes amino-resins,
polyurethanes etc.)
20132 Manufacture of synthetic rubber in primary forms
20133 Manufacture of mixture of synthetic and natural or rubber like gums
202 Manufacture of other chemical products
2021 Manufacture of pesticides and other agrochemical products
This class excludes:
- manufacture of fertilizers and nitrogen compounds, see 2012
20211 Manufacture of insecticides, rodenticides, fungicides, herbicides
20212 Manufacture of disinfectants (for agricultural and other use)
20213 Manufacture of anti-sprouting products, plant growth regulators
20219 Manufacture of other agrochemical products n.e.c.
2022 Manufacture of paints, varnishes and similar coatings, printing ink and
mastics
This class excludes:
- manufacture of dyestuffs and pigments, see 2011

52
Group Class Sub- Description
class

- manufacture of writing and drawing ink, see 2029

20221 Manufacture of paints and varnishes, enamels or lacquers
20222 Manufacture of prepared pigments, prepared opacifiers and prepared colours,
vitrifiable enamels and glazes engobes and similar preparations of a kind
used in the ceramic, enamelling or glass industry
20223 Manufacture of printing ink
20224 Manufacture of prepared pigments and other colouring matter of a kind used
in the manufacture of paints or by artists or other painters
20229 Manufacture of caulking compounds and similar non-refractory filling or
surfacing preparations, mastics, prepared paint or varnish removers, organic
composite solvents and thinners and other related products n.e.c.
2023 Manufacture of soap and detergents, cleaning and polishing preparations,
perfumes and toilet preparations
This class excludes:
- manufacture of separate, chemically defined compounds, see 2011
- manufacture of glycerol, synthesized from petroleum products, see 2011
- extraction and refining of natural essential oils, see 2029
20231 Manufacture of soap all forms
20232 Manufacture of cleaning and polishing products (preparations for perfuming
or deodorizing rooms; artificial waxes and prepared waxes; polishes and
creams for leather, wood, glass, metal etc.; scouring pastes and powders,
including paper, wadding etc. coated or covered with these)
20233 Manufacture of detergent and similar washing agents excluding soap
20234 Manufacture of perfumes and cologne de-eau
20235 Manufacture of preparations for oral or dental hygiene (includes manufacture
of toothpastes, toothpowder, mouthwash, oral, perfumes, dental fixative
pastes and powders etc.)
20236 Manufacture of hair oil, shampoo, hair dye etc. (includes manufacture of
shampoos, hair sprays, hair fixers, hair oils, hair creams, hair dyes and
bleaches and preparations for permanent waving or straightening of the hair
etc.)
20237 Manufacture of cosmetics and toileteries (includes manufacture of pre-
shave, shaving or after shave preparations; personal deodorants and anti-
respirants; perfumed bath salts and other bath preparations; beauty or
make-up preparations and preparations for the care of the skin, other than
medicaments; manicure and pedicure preparations etc.)
20238 Manufacture of “agarbatti” and other preparations which operate by
burning
20239 Manufacture of other perfumes and toilet preparations n.e.c.
2029 Manufacture of other chemical products n.e.c.
This class excludes:
- manufacture of chemically defined products in bulk, see 2011
- manufacture of distilled water, see 2011
- manufacture of synthetic aromatic products, see 2011
- manufacture of printing ink, see 2022
- manufacture of perfumes and toilet preparations, see 2023
- manufacture of asphalt-based adhesives, see 2399
20291 Manufacture of matches
20292 Manufacture of explosives, ammunition and fire works

53
Group Class Sub- Description
class

20293 Manufacture of essential oils; modification by chemical processes of oils

and fats (e.g. by oxidation, polymerization etc.)
20294 Manufacture of photographic plates, films, sensitized paper and other
sensitized unexposed materials,chemical preparations for photographic
uses
20295 Manufacture of gelatine and its derivatives, resinoids, glues, prepared
adhesives, including rubber-based glues and adhesives
20296 Manufacture of chemical elements and compounds doped for use in
electronics
20297 Manufacture of chemical products or preparations of a kind used in the
textiles, paper, leather and like industries
20299 Manufacture of various other chemical products n.e.c.(antiknock
preparations, anti-freeze preparations, liquids for hydraulic transmission,
composite diagnostic or laboratory reagents, writing or drawing ink,
chemical substance used in manufacturing of pesticides and other chemical
products)
203 Manufacture of man-made fibres
2030 Manufacture of man-made fibres
This class excludes:
- spinning of synthetic or artificial fibres, see 1311
- manufacture of yarns made of man-made staple, see 1311
20301 Manufacture of synthetic or artificial filament tow
20302 Manufacture of synthetic or artificial filament staple fibre not textured
20203 Manufacture of synthetic or artificial filament yarn, tenacity yarn whether
or not textured including high tenacity yarn
20304 Manufacture of synthetic or artificial mono-filament or strip
Division 21 : Manufacture of pharmaceuticals,
medicinal chemical and botanical products
210 Manufacture of pharmaceuticals, medicinal chemical and botanical
products
2100 Manufacture of pharmaceuticals, medicinal chemical and botanical
products
This class excludes:
- manufacture of herb infusions (mint, vervain, chamomile etc.), see 1079
- wholesale of pharmaceuticals, see 4649
- retail sale of pharmaceuticals, see 4772
- packaging of pharmaceuticals, see 8292
- manufacture of dental fillings and dental cement, see 3250
- research and development for pharmaceuticals and biotech pharmaceuticals,
see 7210
21001 Manufacture of medicinal substances used in the manufacture of
pharmaceuticals: antibiotics, endocrine products, basic vitamins; opium
derivatives; sulpha drugs; serums and plasmas; salicylic acid, its salts and
esters; glycosides and vegetable alkaloids; chemically pure suger etc.
21002 Manufacture of allopathic pharmaceutical preparations
21003 Manufacture of `ayurvedic’ or `unani’ pharmaceutical preparation
21004 Manufacture of homoeopathic or biochemic pharmaceutical preparations
21005 Manufacture of veterinary preparations
21006 Manufacture of medical impregnated wadding, gauze, bandages, dressings,
surgical gut string etc.

54
Group Class Sub- Description
class

21009 Manufacture of other pharmaceutical and botanical products n.e.c. like hina
powder etc.
Division 22 : Manufacture of rubber and plastics products
221 Manufacture of rubber products
2211 Manufacture of rubber tyres and tubes; retreading and rebuilding of
rubber tyres
This class excludes:
- manufacture of tube repair materials, see 2219
- tyre and tube repair, fitting or replacement, see 4520
22111 Manufacture of rubber tyres and tubes for motor vehicles, motorcycles,
scooters, three-wheelers, tractors and aircraft
22112 Manufacture of rubber tyres and tubes for cycles and cycle-rickshaws
22113 Retreading of tyres; replacing or rebuilding of tread on used pneumatic
tyres
22119 Manufacture of rubber tyres and tubes n.e.c.
2219 Manufacture of other rubber products
This class excludes:
- manufacture of tyre cord fabrics, see 1329
- manufacture of apparel of elastic fabrics, see 1410
- manufacture of rubber footwear, see 1520
- manufacture of glues and adhesives based on rubber, see 2029
- manufacture of “camelback” strips, see 2211
- manufacture of inflatable rafts and boats, see 3011, 3012
- manufacture of mattresses of uncovered cellular rubber, see 3100
- manufacture of rubber sports requisites, except apparel, see 3230
- manufacture of rubber games and toys (including children’s wading pools,
inflatable children rubber boats, inflatable rubber animals, balls and the
like), see 3240
- reclaiming of rubber, see 3830
22191 Manufacture of rubber plates, sheets, strips, rods, tubes, pipes, hoses and
profile -shapes etc.
22192 Manufacture of rubber conveyor or transmission belts or belting
22193 Manufacture of rubber contraceptives
22194 Manufacture of rubber balloons
22199 Manufacture of other rubber products n.e.c.
222 Manufacture of plastics products
2220 Manufacture of plastics products
This class excludes:
- manufacture of plastic luggage, see 1512
- manufacture of plastic footwear, see 1520
- manufacture of plastics in primary forms, see 2013
- manufacture of articles of synthetic or natural rubber, see 221
- manufacture of plastic furniture, see 3100
- manufacture of mattresses of uncovered cellular plastic, see 3100
- manufacture of plastic sports requisites, see 3230
- manufacture of plastic games and toys, see 3240
- manufacture of plastic medical and dental appliances, see 3250
- manufacture of plastic ophthalmic goods, see 3250

55
Group Class Sub- Description
class

- manufacture of plastics hard hats and other personal safety equipment of

plastics, see 3290
22201 Manufacture of semi-finished of plastic products (plastic plates, sheets,
blocks, film, foil, strip etc.)
22202 Manufacture of tableware, kitchenware and other household articles and
toilet articles of plastic, including manufacture of vacuum flasks and other
vacuum vessels
22203 Manufacture of plastic articles for the packing of goods (plastic bags, sacks,
containers, boxes, cases, carboys, bottles etc.)
22204 Manufacture of bathing tubs, wash-basins, lavatory pans and covers, flushing
cisterns and similar sanitary-ware of plastics
22205 Manufacture of travel goods of plastics (suitcase, vanity bags, holdalls and
similar articles)
22206 Manufacture of spectacle frames of plastic
22207 Manufacture of moulded industrial accessories of plastics [including
electrical insulating fittings of plastics]
22208 Manufacture of polymer/ synthetic / PVC water storage tanks
22209 Manufacture of other plastics products n.e.c.
Division 23 : Manufacture of other non-metallic mineral products
231 Manufacture of glass and glass products
2310 Manufacture of glass and glass products
This class excludes:
- manufacture of woven fabrics of glass yarn, see 1312
- manufacture of optical elements optically worked, see 2670
- manufacture of fiber optic cable for data transmission or live transmission
of images, see 2731
- manufacture of glass toys, see 3240
- manufacture of syringes and other medical laboratory equipment, see
3250
23101 Manufacture of glass in primary or semi-manufactured forms (such as sheets
& plate glass) including mirror sheets and wired, coloured, tinted, toughened
or laminated glass
23102 Manufacture of glass fibre (including glass-wool) and yarn of glass fibre;
nonwoven glass fabrics, mats, boards and similar non-woven products
23103 Manufacture of hollow glassware (bottles, jars etc.) for the conveyance or
packing of goods
23104 Manufacture of laboratory or pharmaceutical glassware
23105 Manufacture of table or kitchen glassware
23106 Manufacture of glass bangles
23107 Manufacture of glass decoration pieces and glassware used in imitation
jewellery
23109 Manufacture of other glassware/glass products: articles of glass used in
construction such as glass blocks; clock or watch glasses, optical glass
and optical glass elements not optically worked; and other glass products
(including glass beads) n.e.c.

56
Group Class Sub- Description
class

239 Manufacture of non-metallic mineral products n.e.c.

2391 Manufacture of refractory products
23911 Manufacture of refractory mortars, concretes etc.
23912 Manufacture of refractory bricks, blocks tiles and similar refractory ceramic
constructional goods
23913 Manufacture of refractory ceramic products
23919 Manufacture of other refractory articles n.e.c.
2392 Manufacture of clay building materials
This class excludes:
- manufacture of artificial stone (e.g. cultured marble), see 2220
- manufacture of refractory ceramic products, see 2391
23921 Manufacture of bricks
23922 Manufacture of non-refractory ceramic sanitary wares: sinks, baths, water-
closet pans, flushing cistern etc.
23923 Manufacture of non-refractory ceramic pipes, conduits, guttering and pipe
fittings
23929 Manufacture of other clay building materials
2393 Manufacture of other porcelain and ceramic products
This class excludes:
- manufacture of artificial stone (e.g. cultured marble), see 2220
- manufacture of refractory ceramic goods, see 2391
- manufacture of ceramic building materials, see 2392
- manufacture of ceramic sanitary fixtures, see 2392
- manufacture of imitation jewellery, see 3212
- manufacture of ceramic toys, see 3240
- manufacture of artificial teeth, see 3250
23931 Manufacture of articles of porcelain or china, earthenware, imitation
porcelain or common pottery, including earthen statues
23932 Manufacture of ceramic tableware and other domestic or toilet articles
23933 Manufacture of statuettes and other ornamental ceramic articles
23934 Manufacture of electrical insulators and insulating fittings of ceramics
23935 Manufacture of ceramic laboratory, chemical and industrial products
23939 Manufacture of ceramic products n.e.c.
2394 Manufacture of cement, lime and plaster
This class excludes:
- manufacture of refractory mortars, concrete etc., see 2391
- manufacture of articles of cement, see 2395
- manufacture of articles of plaster, see 2395
- manufacture of ready-mixed and dry-mix concrete and mortars, see 2395
- manufacture of cements used in dentistry, see 3250
23941 Manufacture of clinkers and cement
23942 Manufacture of portland cement, aluminous cement, slag cement and similar
hydraulic cement
23943 Manufacture of asbestos cement

57
Group Class Sub- Description
class

23944 Manufacture of quicklime, slaked lime and hydraulic lime (excluding

chewing lime)
23945 Manufacture of plasters of calcined gypsum or calcined sulphate
23949 Manufacture of other cement and plaster n.e.c.
2395 Manufacture of articles of concrete, cement and plaster
This class excludes:
- manufacture of refractory cements and mortars, see 2391
23951 Manufacture of plaster statues and other plaster products
23952 Manufacture of articles articles of concrete, cement or artificial stone (tiles,
bricks etc.)
23953 Manufacture of asbestos sheets
23954 Manufacture of R.C.C. bricks and blocks
23955 Manufacture of hume pipes and other pre-fabricated structural components
of cement and/or concrete for building or civil engineering
23956 Manufacture of insulation boards of vegetable fibre, straw or wood waste,
agglomerated with cement & other mineral binders.
23959 Manufacture of other cement and asbestos cement products n.e.c.
2396 Cutting, shaping and finishing of stone
This class includes cutting, shaping and finishing of stone for use in
construction, in cemeteries, on roads, as roofing etc.
This class excludes:
- production of rough cut stone, i.e. quarrying activities, see 0810
- production of millstones, abrasive stones and similar products, see 2399
- activities of sculptors, see 9000
23960 Cutting, shaping and finishing of stone
2399 Manufacture of other non-metallic mineral products n.e.c.
This class excludes:
- manufacture of glass wool and non-woven glass wool products, see 2310
23991 Manufacture of worked mica and mica products
23992 Manufacture of gypsum boards
23993 Manufacture of millstones, sharpening or polishing stones and natural or
artificial abrasive products, including abrasive powder or grain on a base of
textile material, paper, paper board or other material
23994 Manufacture of graphite products other than electrical articles
23999 Manufacture of other non-metallic mineral products n.e.c. (includes asbestos
yarn and fabric, and articles of asbestos yarn and fabric such as clothing,
headgear, footwear, cord, string, paper o felt; friction material with a basis
of asbestos or other mineral substances or of cellulose including unmounted
articles such as friction material; mineral insulating material (slag wool,
rockwool and similar mineral wools, exfoliated vermiculite, expanded clays
and similar insulating material); products of glass wool for heat-insulating;
articles of asphalt or of similar material (e.g. coal tar pitch), gypsum and
articles of other mineral substances)
Division 24 : Manufacture of Basic Metals
241 Manufacture of basic iron and steel
2410 Manufacture of basic iron and steel
This class excludes:

58
Group Class Sub- Description
class

- manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings
of cast-iron, see 2431
- manufacture of seamless tubes and pipes of steel by centrifugal casting,
see 2431
- manufacture of tube or pipe fittings of cast-steel, see 2431
24101 Manufacture of pig iron and spiegeleisen in pigs, blocks or other primary
forms
24102 Manufacture of direct reduction of iron (sponge iron) and other spongy
ferrous products
24103 Manufacture of steel in ingots or other primary forms, and other semi-
finished products of steel
24104 Manufacture of ferro-alloys
24105 Manufacture of hot-rolled and cold-rolled products of steel
24106 Manufacture of tube and tube fittings of basic iron and steel
24107 Manufacture of railway track materials (unassembled rails) of steel
24108 Manufacture of wire of steel by cold drawing or stretching
24109 Manufacture of other basic iron and steel n.e.c
242 Manufacture of basic precious and other non-ferrous metals
2420 Manufacture of basic precious and other non-ferrous metals
This class excludes:
- casting of non-ferrous metals, see 2432
- manufacture of precious metal jewellery, see 3211
24201 Manufacture of Copper from ore, and other copper products and alloys
24202 Manufacture of Aluminium from alumina and by other methods and products
of aluminium and alloys
24203 Manufacturing of lead, zinc and tin products and alloys
24204 Manufacturing of chrome, manganese and nickel products alloys
24205 Production and refining of precious metals (such as gold, silver platinum
etc.) and alloys
24209 Manufacture of other non-ferrous metals n.e.c.
243 Casting of metals
2431 Casting of iron and steel
This class includes activities of iron and steel foundries
24311 Manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings
of cast-iron/cast-steel
24319 Manufacture of other iron and steel casting and products thereof
2432 Casting of non-ferrous metals
This class includes:
- casting of semi-finished products of aluminium, magnesium, titanium, zinc
etc.
- casting of light metal castings
- casting of heavy metal castings
- casting of precious metal castings
- die-casting of non-ferrous metal castings
24320 Casting of non-ferrous metals

59
Group Class Sub- Description
class

Division 25 : Manufacture of fabricated metal

products, except machinery and equipment
251 Manufacture of structural metal products, tanks, reservoirs and steam
generators
2511 Manufacture of structural metal products
This class excludes:
- manufacture of parts for marine or power boilers, see 2513
- manufacture of assembled railway track fixtures, see 2599
- manufacture of sections of ships, see 3011
25111 Manufacture of doors, windows and their frames, shutters and rolling
shutters, gates and similer articles used on buildings
25112 Manufacture of metal frameworks or skeletons for construction and parts
thereof ((towers, masts, trusses, bridges etc.)
25113 Manufacture of industrial frameworks in metal (frameworks for blast
furnaces, lifting and handling equipment etc.)
25119 Manufacture of other structural metal products
2512 Manufacture of tanks, reservoirs and containers of metal
This class excludes:
- manufacture of metal casks, drums, cans, pails, boxes etc. of a kind normally
used for carrying and packing of goods (irrespective of size), see 2599
- manufacture of transport containers, see 2920
- manufacture of tanks (armored military vehicles), see 3040
25121 Manufacture of metal containers for compressed or liquefied gas
25122 Manufacture of metal reservoirs, tanks and similar containers
25123 Manufacture of central heating boilers and radiators and parts and accessories
thereof
25129 Manufacture of other containers n.e.c.
2513 Manufacture of steam generators, except central heating hot water
boilers
This class excludes:
- manufacture of central heating hot-water boilers and radiators, see 2512
- manufacture of boiler-turbine sets, see 2811
- manufacture of isotope separators, see 2829
25131 Manufacture of steam or other vapour generating boilers and hot water
boilers other than central heating boilers
25132 Manufacture of nuclear reactors, except isotope separators
25133 Manufacture of auxiliary plant for use with steam generators (condensers,
economizers, superheaters, steam collectors and accumulators)
25139 Manufacture of other steam generators (except central heating hot water
boilers), n.e.c.
252 Manufacture of weapons and ammunition
2520 Manufacture of weapons and ammunition
This class includes manufacture of heavy weapons (artillery, mobile guns,
rocket launchers, torpedo tubes, heavy machine guns), manufacture of small
arms (revolvers, shotguns, light machine guns), manufacture of air or gas
guns and pistols, manufacture of war ammunition, manufacture of hunting,
sporting or protective firearms and ammunition, manufacture of explosive
devices such as bombs, mines and torpedoes

60
Group Class Sub- Description
class

This class excludes:

- manufacture of percussion caps, detonators or signalling flares, see 2029
- manufacture of cutlasses, swords, bayonets etc., see 2593
- manufacture of armoured vehicles for the transport of banknotes or
valuables, see 2910
- manufacture of space vehicles, see 3030
- manufacture of tanks and other fighting vehicles, see 3040
25200 Manufacture of weapons and ammunition
259 Manufacture of other fabricated metal products; metalworking service
activities
2591 Forging, pressing, stamping and roll-forming of metal; powder
metallurgy
This class includes, forging, pressing, stamping and roll forming of metal,
production of metal objects directly from metal powders by heat treatment
(sintering) or under pressure
This class excludes:
- production of metal powder, see 2410, 2420
25910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
2592 Machining; treatment and coating of metals
This class includes, plating, anodizing etc. of metal, heat treatment of metal,
deburring, sandblasting, tumbling, cleaning of metals, colouring, engraving,
printing of metal non-metallic coating of metal, hardening, buffing of metal,
boring, turning, milling, eroding, planing, lapping, broaching, levelling,
sawing, grinding, sharpening, polishing, welding, splicing etc. of metalwork
pieces, cutting of and writing on metals by means of laser beams
This class excludes:
- activities of farriers, see 0162
- rolling precious metals onto base metals or other metals, see 2420
25920 Machining; treatment and coating of metals
2593 Manufacture of cutlery, hand tools and general hardware
This class excludes:
- manufacture of hollowware (pots, kettles etc.), dinnerware (bowls, platters
etc.) or flatware (plates, saucers etc.), see 2599
- manufacture of power-driven hand tools, see 2818
- manufacture of ingot moulds, see 2823
- manufacture of cutlery of precious metal, see 3211
25931 Manufacture of cutlery such as knives, forks, spoons, cleavers, choppers,
razors, razor blades, scissors, hair clippers etc.
25932 Manufacture of hand tools (non-power-driven) for agricultural/horticulture/
forestry
25933 Manufacture of hand tools such as pliers, screwdrivers, press tools,
blacksmiths’ tools, drills, punches, milling cutters etc.
25934 Manufacture of padlocks, locks, keys, hinges and the like, hardware for
buildings, furniture, vehicles etc.
25939 Manufacture of general hardware (saws and sawblades, including circular
sawblades and chainsaw blades, moulding boxes, vices, clamps etc.)

61
Group Class Sub- Description
class

2599 Manufacture of other fabricated metal products n.e.c.

This class excludes:
- manufacture of tanks and reservoirs, see 2512
- manufacture of swords, bayonets, see 2593
- manufacture of clock or watch springs, see 2652
- manufacture of wire and cable for electricity transmission, see 2732
- manufacture of power transmission chain, see 2814
- manufacture of shopping carts, see 3099
- manufacture of metal furniture, see 3100
- manufacture of sports goods, see 3230
- manufacture of games and toys, see 3240
25991 Manufacture of metal fasteners (nails, rivets, tacks, pins, staples, washers
and similar non-threaded products and nuts, bolts, screws and other threaded
products)
25992 Manufacture of containers such as tins and cans for food products and
boxes
25993 Manufacture of metal cable and other articles made of wire (except for
electric transmission)
25994 Manufacture of metal household articles (plates, saucers, pots, kettles,
saucepans, frying pans and other non-electrical utensils, small hand-operated
kitchen appliances and accessories)
25995 Manufacture of metal sanitaryware such as baths, sinks, washbasins and
similar articles
25996 Manufacture of reinforced safes, vaults, strongroom doors, gates and metal
goods for office use (other than office furniture) and other purposes
25999 Manufacture of other fabricated metal products n.e.c.
Division 26 : Manufacture of computer, electronic and optical products.
261 Manufacture of electronic components
2610 Manufacture of electronic components
This class includes the manufacture of semiconductors and other components
for electronic applications
This class excludes:
- printing of smart cards, see 1811
- manufacture of modems (carrier equipment), see 2630
- manufacture of computer and television displays, see 2620, 2640
- manufacture of X-ray tubes and similar irradiation devices, see 2660
- manufacture of optical equipment and instruments, see 2670
- manufacture of similar devices for electrical applications, see 27
- manufacture of lighting ballasts, see 2710
- manufacture of electrical relays, see 2710
- manufacture of electrical wiring devices, see 2733
- manufacture of complete equipment is classified elsewhere based on
complete equipment classification
26101 Manufacture of electronic capacitors, resistors, chokes, coils, trasformers
(electronic) and similar components
26102 Manufacture of electron tubes, diodes, transistors and related discrete
devices
26103 Manufacture of integrated circuits (analog, digital or hybrid)

62
Group Class Sub- Description
class

26104 Manufacture of bare printed circuit boards, loading of components onto

printed circuit boards; manufacture of interface cards (e.g. sound, video,
controllers, network, modems)
26105 Manufacture of display components (plasma, polymer, LCD, LED)
26106 Manufacture of printer cables, monitor cables, USB cables, connectors etc.
26107 Manufacture of microprocessors
26109 Manufacture of other electronic components n.e.c
262 Manufacture of computers and peripheral equipment
2620 Manufacture of computers and peripheral equipment
This class excludes:
- reproduction of recorded media (computer media, sound, video, etc.), see
1820
- manufacture of electronic components and electronic assemblies used in
computers and peripherals, see 2610
- manufacture of internal/external computer modems, see 2610
- manufacture of interface cards, modules and assemblies, see 2610
- manufacture of modems, carrier equipment, see 2630
- manufacture of digital communication switches, data communications
equipment (e.g. bridges, routers, gateways), see 2630
- manufacture of consumer electronic devices, such as CD players and DVD
players, see 2640
- manufacture of television monitors and displays, see 2640
- manufacture of video game consoles, see 2640
- manufacture of blank optical and magnetic media for use with computers
or other devices, see 2680
26201 Manufacture of desktop computers, laptop computers, hand-held computers
(e.g. PDA), mainframe computers and computer servers
26202 Manufacture of magnetic and optical storage devices such as magnetic disk
drives, flash drives, CD, DVD and other storage devices
26203 Manufacture of monitors, keyboards, all types of mice, joysticks, and
trackball accessories, dedicated computer terminals etc.
26204 Manufacture of printers, scanners, including bar code scanners, smart card
readers, virtual reality helmets, computer projectors (video beamers)
26205 Manufacture of computer terminals, like automatic teller machines (ATM’s),
point-of-sale (POS) terminals not mechanically operated
26209 Manufacture of computers and peripheral equipment n.e.c.
263 Manufacture of communication equipment
2630 Manufacture of communication equipment
This class includes the manufacture of telephone and data communications
equipment used to move signals electronically over wires or through the
air such as radio and television broadcast and wireless communications
equipment
This class excludes:
- manufacture of computers and computer peripheral equipment, see 2620
- manufacture of consumer audio and video equipment, see 2640
- manufacture of electronic components and subassemblies used in
communications equipment, see 2610

63
Group Class Sub- Description
class

- manufacture of internal/external computer modems (PC-type), see 2610

- manufacture of electronic scoreboards, see 2790
- manufacture of traffic lights, see 2790
26301 Manufacture of radio and television studio and broadcasting equipment,
including television cameras
26302 Manufacture of telephone and facsimile equipment, including telephone
answering machines, PBX
26303 Manufacture of data communications equipment, such as bridges, routers,
and gateways
26304 Manufacture of cable television equipment, transmitting and receiving
antenna including dish, VSAT
26305 Manufacture of pagers, cellular phones and other mobile communication
equipment
26309 Manufacture of other communication equipments n.e.c.
264 Manufacture of consumer electronics
2640 Manufacture of consumer electronics
This class includes the manufacture of electronic audio and video equipment
for home entertainment, motor vehicle, public address systems and musical
instrument amplification Sub class Description
This class excludes:
- reproduction of recorded media (computer media, sound, video, etc.), see
1820
- manufacture of computer peripheral devices and computer monitors, see
2620
- manufacture of telephone answering machines, see 2630
- manufacture of paging equipment, see 2630
- manufacture of remote control devices (radio and infrared), see 2630
- manufacture of broadcast studio equipment such as reproduction equipment,
transmitting and receiving antennas, commercial video cameras, see 2630
- manufacture of electronic games with fixed (non-replaceable) software,
see 3240
26401 Manufacture of televisions, television monitors and displays
26402 Manufacture video cassette recorders and duplicating equipment
26403 Manufacture of audio recording and duplicating systems
26404 Manufacture of radio receivers
26405 Manufacture of stereo equipment, speaker systems, amplifiers for musical
instruments and public address systems, microphones, karaoke machines,
headphones (e.g. radio, stereo, computer)
26406 Manufacture of CD and DVD players
26409 Manufacture of other electronic consumer goods n.e.c. (this includes non-
television video camera)
265 Manufacture of measuring, testing, navigating and control equipment;
watches and clocks
2651 Manufacture of measuring, testing, navigating and control equipment
This class excludes:
- manufacture of telephone answering machines, see 2630

64
Group Class Sub- Description
class

- manufacture of medical testing and irradiation equipment, see 2660

- manufacture of optical positioning equipment, see 2670
- manufacture of dictating machines, see 2817
- manufacture of simple mechanical measuring tools (e.g. measuring tapes,
calipers), see manufacturing class according to main material used
- installation of industrial process control equipment, see 3320
26511 Manufacture of physical properties testing and inspection equipment
26512 Manufacture of automotive emissions testing equipment
26513 Manufacture of consumption meters for electricity, water or gas, flow meters
and counting meters
26514 Manufacture of meteorological instruments
26515 Manufacture of radar equipment, GPS devices, search, detection, navigation,
aeronautical and nautical equipment
26516 Manufacture of laboratory analytical instruments and miscellaneous
laboratory apparatus for measuring and testing such as scales, balances,
incubators etc.
26517 Manufacture of industrial process control equipment
26519 Manufacture of other measuring n.e.c.
2652 Manufacture of watches and clocks
This class excludes:
- manufacture of non-metal watch bands (textile, leather, plastic), see 1512
- manufacture of watch bands of precious metal, see 3211
- manufacture of watch bands of non-precious metal, see 3212
26521 Manufacture of watches and clocks, including instrument panel clocks
(except time-recording equipment)
26522 Manufacture of components for clocks and watches (springs, jewels, dials,
hands, plates, bridges and other parts); watch and clock cases, including
cases of precious metals
26523 Manufacture of time-recording equipments such as time-clock, parking
meters etc.
26529 Manufacture of other watches and clocks n.e.c.
266 Manufacture of irradiation, electromedical and electrotherapeutic
equipment
2660 Manufacture of irradiation, electromedical and electrotherapeutic
equipment
This class includes manufacture of electromedical and electrotherapeutic
apparatus, such as MRI scanner, CT scanner, medical ultrasound equipment,
pacemakers, hearing aid, electrocardiographs etc. and irradiation apparatus.
Irradiation can take the form of beta-rays, gamma-rays, X-rays, or other
ionizing radiation
This class excludes:
- manufacture of tanning beds, see 2829
26600 Manufacture of irradiation, electromedical and electrotherapeutic
equipment
267 Manufacture of optical instruments and equipment
2670 Manufacture of optical instruments and equipment
This class includes the manufacture of optical instruments and lens(except
opthalmic) such binoculars, microscopes, prisms, film and digital cameras
etc.

65
Group Class Sub- Description
class

This class excludes:

- manufacture of computer projectors, see 2620
- manufacture of commercial TV and video cameras, see 2630
- manufacture of household-type video cameras, see 2640
- manufacture of complete equipment using laser components, see
manufacturing class by type of machinery (e.g. medical laser equipment,
see 2660)
- manufacture of photocopy machinery, see 2817
- manufacture of ophthalmic goods, see 3250
26700 Manufacture of optical instruments and equipment
268 Manufacture of magnetic and optical media
2680 Manufacture of magnetic and optical media
This class includes manufacture of blank magnetic audio and video tapes
and cassettes and blank optical discs
This class excludes:
- reproduction of recorded media (computer media, sound, video, etc.), see
1820
26800 Manufacture of magnetic and optical media
Division 27 : Manufacture of electrical equipment
271 Manufacture of electric motors, generators, transformers and electricity
distribution and control apparatus
2710 Manufacture of electric motors, generators, transformers and electricity
distribution and control apparatus
This class includes the manufacture of power, distribution, and specialty
transformers; electric motors, generators and motor generator sets;
switchgear and switchboard apparatus; relays and industrial controls. The
electrical equipment in this class is for distribution level voltages.
This class excludes:
- manufacture of electronic component-type transformers and switches, see
2610
- manufacture of environmental controls and industrial process control
instruments, see 2651
- manufacture of switches for electrical circuits, such as pushbutton and
snap switches, see 2733
- manufacture of electric welding and soldering equipment, see 2790
- manufacture of solid state inverters, rectifiers and converters, see 2790
- manufacture of turbine-generator sets, see 2811
- manufacture of starting motors and generators for internal combustion
engines, see 2930
27101 Manufacture of power generators (except battery charging alternators for
internal combustion engines), motor generator sets (except turbine generator
set units)
27102 Manufacture of electric power distribution transformers, arc-welding
transformers, fluorescent ballasts, transmission and distribution voltage
regulators
27103 Manufacture of electric motors (except internal combustion engine starting
motors)

66
Group Class Sub- Description
class

27104 Manufacture of electricity distribution and control apparatus (electrical

apparatus for switching or protecting electrical circuits (e.g. switches,
fuses, voltage limiters, surge suppressors, junction boxes etc.) for a voltage
exceeding 1000 volts; similar apparatus (including relays, sockets etc.) for
a voltage not exceeding 1000 volts; boards, panels, consoles, cabinets and
other bases equipped with two or more of the above apparatus for electricity
control or distribution of electricity including power capacitors.)
272 Manufacture of batteries and accumulators
2720 Manufacture of batteries and accumulators
27201 Manufacture of primary cells and primary batteries nd rechargable batteries,
cells containing manganese oxide, mercuric oxide silver oxide or other
material
27202 Manufacture of electric accumulator incuding parts thereof (separators,
containers, covers)
273 Manufacture of wiring and wiring devices
2731 Manufacture of fibre optic cables for data transmission or live
transmission of images
This class includes manufacture of fiber optic cable for data transmission or
live transmission of images
This class excludes:
- manufacture of glass fibres or strand, see 2310
- manufacture of optical cable sets or assemblies with connectors or other
attachments, see depending on application e.g. 2610
27310 Manufacture of fibre optic cables for data transmission or live transmission
of images
2732 Manufacture of other electronic and electric wires and cables
This class includes manufacture of insulated wire and cable, made of steel,
copper, aluminium
This class excludes:
- manufacture (drawing) of wire, see 2410, 2420
- manufacture of computer cables, printer cables, USB cables and similar
cable sets or assemblies, see 2610
- manufacture of cable sets, wiring harnesses and similar cable sets or
assemblies for automotive applications, see 2930
27320 Manufacture of other electronic and electric wires and cables (insulated wire
and cable made of steel, copper, aluminium)
2733 Manufacture of wiring devices
This class includes the manufacture of current-carrying and non current-
carrying wiring devices for electrical circuits regardless of material
This class excludes:
- manufacture of ceramic insulators, see 2393
- manufacture of electronic component-type connectors, sockets and
switches, see 2610
27331 Manufacture of switch, switch box, lamp holders, lugs etc.
27339 Manufacture of other wiring devices and fittings n.e.c.
274 Manufacture of electric lighting equipment

67
Group Class Sub- Description
class

2740 Manufacture of electric lighting equipment

This class includes manufacture of electric light bulbs and tubes, and parts
and components (except glass blanks for electric light bulbs); electric lighting
fixture components (except current-carrying wiring devices). Non-electrical
lighting equipment is also included in this class
This class excludes:
- manufacture of glassware and glass parts for lighting fixtures, see 2310
- manufacture of current-carrying wiring devices for lighting fixtures, see
2733
- manufacture of ceiling fans or bath fans with integrated lighting fixtures,
see 2750
- manufacture of electrical signalling equipment such as traffic lights and
pedestrian signalling equipment, see 2790
27400 Manufacture of electric lighting equipment
275 Manufacture of domestic appliances
2750 Manufacture of domestic appliances
This class excludes:
- manufacture of commercial and industrial refrigerators and freezers, room
air-conditioners, attic fans, permanent mount space heaters and commercial
ventilation and exhaust fans, commercial-type cooking equipment;
commercial-type laundry, dry-cleaning and pressing equipment; commercial,
industrial and institutional vacuum cleaners, see division 28
- manufacture of household-type sewing machines, see 2826
- installation of central vacuum cleaning systems, 4329
27501 Manufacture of domestic electric appliances such as refrigerators, washing
machines, vacuum cleaners, mixers, grinders etc.
27502 Manufacture of domestic electrothermic appliances such as electric water
heaters, space heaters, irons, ovens, toasters, microwave ovens etc
27503 Manufacture of electric fans (except exhaust fans)
27504 Manufacture of domestic non-electric cooking and heating equipment such
as non-electric space heaters, cooking ranges, grates, stoves, water heaters,
cooking appliances, plate warmers
27509 Manufacture of other domestic appliances n.e.c.
279 Manufacture of other electrical equipment
2790 Manufacture of other electrical equipment
This class includes the manufacture of miscellaneous electrical equipment
other than motors, generators and transformers, batteries and accumulators,
wires and wiring devices, lighting equipment or domestic appliances
27900 Manufacture of other electrical equipment
Division 28 : Manufacture of machinery and equipment n.e.c.
281 Manufacture of general purpose machinery
2811 Manufacture of engines and turbines, except aircraft, vehicle and cycle
engines
This class includes manufacture of internal combustion piston engines,
except motor vehicle, aircraft and cycle propulsion engines (marine engines,
railway engines), manufacture of pistons, piston rings, carburetors and such
for all internal combustion engines, diesel engines etc. ; manufacture of inlet
and exhaust valves of internal combustion engines, manufacture of turbines
and parts thereof, manufacture of boiler-turbine sets, manufacture of turbine-
generator sets

68
Group Class Sub- Description
class

This class excludes:

- manufacture of electric generators (except turbine generator sets), see
2710
- manufacture of prime mover generator sets (except turbine generator sets),
see 2710
- manufacture of electrical equipment and components of internal combustion
engines, see 2790
- manufacture of motor vehicle, aircraft or cycle propulsion engines, see
2910, 3030, 3091
- manufacture of turbojets and turbo propellers, see 3030
28110 Manufacture of engines and turbines, except aircraft, vehicle and cycle
engines
2812 Manufacture of fluid power equipment
This class includes manufacture of hydraulic and pneumatic components
(including hydraulic pumps, hydraulic motors, hydraulic and pneumatic
cylinders, hydraulic and pneumatic valves, hydraulic and pneumatic hose
and fittings), manufacture of air preparation equipment for use in pneumatic
systems, manufacture of fluid power systems, manufacture of hydraulic
transmission equipment
This class excludes:
- manufacture of compressors, see 2813
- manufacture of pumps and valves for non-fluid power applications, see
2813
- manufacture of mechanical transmission equipment, see 2814
28120 Manufacture of fluid power equipment
2813 Manufacture of other pumps, compressors, taps and valves
This class excludes:
- manufacture of valves of unhardened vulcanized rubber, glass or of ceramic
materials, see 2219, 2310 or 2393
- manufacture of hydraulic transmission equipment, see 2812
- manufacture of inlet and exhaust valves of internal combustion engines,
see 2811
28131 Manufacture of hand pumps
28132 Manufacture of other pumps, compressors, taps and valves etc.
2814 Manufacture of bearings, gears, gearing and driving elements
This class includes manufacture of ball and roller bearings and parts thereof,
manufacture of mechanical power transmission equipment, manufacture
of gears, gearing and gear boxes and other speed changers, manufacture
of clutches and shaft couplings, manufacture of flywheels and pulleys,
manufacture of articulated link chain, manufacture of power transmission
chain
This class excludes:
- manufacture of other chain, see 2599
- manufacture of (electromagnetic) clutches, see 2930
- manufacture of sub-assemblies of power transmission equipment
identifiable as parts of vehicles or aircraft, see divisions 29 and 30
28140 Manufacture of bearings, gears, gearing and driving elements

69
Group Class Sub- Description
class

2815 Manufacture of ovens, furnaces and furnace burners

This class includes manufacture of electrical and other industrial and
laboratory furnaces and ovens, including incinerators, manufacture of
burners, manufacture of permanent mount electric space heaters, electric
swimming pool heaters, manufacture of permanent mount non-electric
household heating equipment, such as solar heating, steam heating, oil
heat and similar furnaces and heating equipment, manufacture of electric
household-type furnaces (electric forced air furnaces, heat pumps, etc.), non-
electric household forced air furnaces, manufacture of mechanical stokers,
grates, ash dischargers etc.
This class excludes:
- manufacture of household ovens, see 2750
- manufacture of agricultural dryers, see 2825
- manufacture of bakery ovens, see 2825
- manufacture of dryers for wood, paper pulp, paper or paperboard, see
2829
- manufacture of medical, surgical or laboratory sterilizers, see 3250
- manufacture of (dental) laboratory furnaces, see 3250
28150 Manufacture of ovens, furnaces and furnace burners
2816 Manufacture of lifting and handling equipment
This class excludes:
- manufacture of continuous-action elevators and conveyors for underground
use, see 2824
- manufacture of mechanical shovels, excavators and shovel loaders, see
2824
- manufacture of industrial robots for multiple uses, see 2829
- manufacture of floating cranes, railway cranes, crane-lorries, see 3011,
3020
- installation of lifts and elevators, see 4329
28161 Manufacture of lifts, escalators and moving walkways
28162 Manufacture of other lifting and handling equipment and parts thereof
2817 Manufacture of office machinery and equipment
This class includes manufacture of calculating machines, manufacture of
adding machines, cash registers, manufacture of calculators, electronic
or not, manufacture of postage meters, mail handling machines, collating
machinery, manufacture of typewriters, manufacture of stenography
machines, manufacture of office-type binding equipment (i.e. plastic or tape
binding), manufacture of cheque writing machines, manufacture of coin
counting and coin wrapping machinery, manufacture of pencil sharpeners,
manufacture of staplers and staple removers, manufacture of voting machines,
manufacture of tape dispensers, manufacture of hole punches, manufacture of
cash registers, mechanically operated, manufacture of photocopy machines,
manufacture of toner cartridges, manufacture of blackboards; white boards
and marker boards, manufacture of dictating machines
This class excludes:
- manufacture of computers and peripheral equipment, see 2620
28170 Manufacture of office machinery and equipment
2818 Manufacture of power-driven hand tools
28180 Manufacture of power-driven hand tools
2819 Manufacture of other general-purpose machinery
This class excludes:
- manufacture of sensitive (laboratory-type) balances, see 2651

70
Group Class Sub- Description
class

- manufacture of domestic refrigerating or freezing equipment, see 2750

- manufacture of domestic fans, see 2750
- manufacture of electrical welding and soldering equipment, see 2790
- manufacture of agricultural spraying machinery, see 2821
- manufacture of metal or glass rolling machinery and cylinders thereof, see
2823, 2829
- manufacture of agricultural dryers, machinery for filtering or purifying
food, see 2825
- manufacture of cream separators, see 2825
- manufacture of commercial clothes dryers, see 2826
- manufacture of textile printing machinery, see 2826
28191 Manufacture of refrigerating or freezing equipment f industrial use, including
assemblies of major components
28192 Manufacture of air-conditioning machines, including motor vehicles air-
conditioners
28193 Manufacture of fire extinguishers and other equipment for projecting,
dispersing or spraying liquids or powders whether or not hand-operated,
including sand blasting machines, stream cleaning machines etc.
28194 Manufacture of weighing machinery (other than sensitive laboratory
balances)
28195 Manufacture of filtering and purifying machinery or apparatus for liquids
and gases
28199 Manufacture of other general purpose machinery n.e.c. ( fans intended
for industrial applications, exhaust hoods for commercial, laboratory or
industrial use; calendering or other rolling machines other than for metals
or glass; gaskets and similar joints made of a combination of materials or
layers of the same material and other general purpose machinery including
manufacture of parts and accessories for general purpose machinery and
equipment.)
282 Manufacture of special-purpose machinery
2821 Manufacture of agricultural and forestry machinery
This class excludes:
- manufacture of non-power-driven agricultural hand tools, see 2593
- manufacture of conveyors for farm use, see 2816
- manufacture of power-driven hand tools, see 2818
- manufacture of cream separators, see 2825
- manufacture of machinery to clean, sort or grade seed, grain or dried
leguminous vegetables, see 2825
- manufacture of road tractors for semi-trailers, see 2910
- manufacture of road trailers or semi-trailers, see 2920
28211 Manufacture of tractors used in agriculture and forestry
28212 Manufacture of ploughs, manure spreaders, seeders, harrows and similar
agricultural machinery for soil preparation, planting or fertilizing, harvesting
or threshing machinery
28213 Manufacture of spraying machinery for agricultural use
28219 Manufacture of other agricultural and forestry machinery n.e.c.
2822 Manufacture of metal-forming machinery and machine tools
This class excludes:

71
Group Class Sub- Description
class

- manufacture of interchangeable tools for hand tools or machine tools

(drills, punches, dies, taps, milling cutters, turning tools, saw blades, cutting
knives etc.), see 2593
- manufacture of electric hand held soldering irons and soldering guns, see
2790
- manufacture of power-driven hand tools, see 2818
- manufacture of machinery used in metal mills or foundries, see 2823
- manufacture of machinery for mining and quarrying, see 2824
28221 Manufacture of machine tools for turning, drilling, milling, shaping,
planning, boring, grinding etc.
28222 Manufacture of electroplating machinery
28223 Manufacture of parts and accessories for the machine tools listed above
28229 Manufacture of metal-forming machinery and machine tools n.e.c
2823 Manufacture of machinery for metallurgy
This class includes manufacture of machines and equipment for handling hot
metals (converters, ingot moulds, ladles, casting machines), manufacture of
metal-rolling mills and rolls for such mills
This class excludes:
- manufacture of draw-benches, see 2822
- manufacture of moulding boxes and moulds (except ingot moulds), see
2593
- manufacture of machines for forming foundry moulds, see 2829
28230 Manufacture of machinery for metallurgy
2824 Manufacture of machinery for mining, quarrying and construction
This class excludes:
- manufacture of lifting and handling equipment, see 2816
- manufacture of other tractors, see 2821, 2910
- manufacture of machine tools for working stone, including machines for
splitting or clearing stone, see 2822
- manufacture of concrete-mixer lorries, see 2910
28241 Manufacture of continuous-action elevators and conveyors for underground
use
28242 Manufacture of boring, cutting, sinking and tunnelling machinery (whether
or not for underground use)
28243 Manufacture of earth-moving machinery (bulldozers, angle-dozers, graders,
scrapers, levellers, mechanical shovels, shovel loaders, off-road dumping
trucks etc.)
28244 Manufacture of tracklaying tractors and tractors used in construction or
mining
28245 Manufacture of concrete and mortar mixers, piledrivers and pile-extractors,
mortar spreaders, bitumen spreaders, concrete surfacing machinery
28246 Manufacture of parts and accessories for machinery/equipment used by
construction and mining industries
28249 Manufacture of other machinery for mining, quarrying and construction
n.e.c.
2825 Manufacture of machinery for food, beverage and tobacco processing
This class excludes:
- manufacture of food and milk irradiation equipment, see 2660
- manufacture of packing, wrapping and weighing machinery, see 2819

72
Group Class Sub- Description
class

- manufacture of cleaning, sorting or grading machinery for eggs, fruit or

other crops (except seeds, grains and dried leguminous vegetables), see
2821
28251 Manufacture of machinery for the dairy industry
28252 Manufacture of machinery for the grain milling industry
28253 Manufacture of presses, crushers etc. used to make wine, cider, fruit juices
etc.
28254 Manufacture of machinery for the bakery industry or for making macaroni,
noodles, pasta etc.
28255 Manufacture of machinery for the extraction or preparation of animal or
vegetable fats or oils
28256 Manufacture of machinery for the preparation of tobacco and for the making
of cigarettes or cigars, or for pipe or chewing tobacco or snuff
28259 Manufacture of other machinery for the industrial preparation or manufacture
of food or drink n.e.c. (including tea or coffee making machines)
2826 Manufacture of machinery for textile, apparel and leather production
This class excludes:
- manufacture of paper or paperboard cards for use on jacquard machines,
see 1709
- manufacture of domestic washing and drying machines, see 2750
- manufacture of calendering machines, see 2819
- manufacture of machines used in bookbinding, see 2829
28261 Manufacture of machinery for preparation of textile fibers, spinning
machines, machines for preparing textile yarns, weaving machines (looms),
including hand looms, knitting machines
28262 Manufacture of textile printing machinery
28263 Manufacture of machinery for washing, bleaching, dyeing, dressing,
finishing coating or impregnating textile fabrics, machines for reeling,
unreeling, folding, cutting or pinking textile fabrics, and similar machinery
for fabric processing
28264 Manufacture of ironing machines, commercial washing and drying machines,
dry-cleaning machines and other laundry machinery
28265 Manufacture of sewing machines, sewing machine heads and sewing
machine needles (whether or not for household use)
28266 Manufacture of machinery for preparing, tanning or working hides, skins
or leather, machinery for making or repairing footwear or other articles of
hides, skins, leather or fur skins
28269 Manufacture of other machinery for textiles, apparel and leather production
n.e.c.
2829 Manufacture of other special-purpose machinery
This class excludes:
- manufacture of household appliances, see 2750
- manufacture of photocopy machines etc., see 2817
- manufacture of machinery or equipment to work hard rubber, hard plastics
or cold glass, see 2822
- manufacture of ingot moulds, see 2823
28291 Manufacture of machinery for making paper pulp, paper, paperboard and
articles of paper board
28292 Manufacture of machinery for working soft rubber or plastics or for the
manufacture of products of these materials

73
Group Class Sub- Description
class

28293 Manufacture of printing and bookbinding machines and machines for

activities supporting printing on a variety of materials (other than textiles)
28299 Manufacture of other special-purpose machinery n.e.c.
Division 29 : Manufacture of motor vehicles, trailers and semi-trailers
291 Manufacture of motor vehicles
2910 Manufacture of motor vehicles
This class excludes:
- manufacture of lighting equipment for motor vehicles, see 2740
- manufacture of pistons, piston rings and carburetors, see 2811
- manufacture of agricultural tractors, see 2821
- manufacture of tractors used in construction or mining, see 2824
- manufacture of off-road dumping trucks, see 2824
- manufacture of bodies for motor vehicles, see 2920
- manufacture of electrical parts for motor vehicles, see 2930
- manufacture of parts and accessories for motor vehicles, see 2930
- manufacture of tanks and other military fighting vehicles, see 3040
- maintenance, repair and alteration of motor vehicles, see 4520
29101 Manufacture of passenger cars
29102 Manufacture of commercial vehicles such as vans, lorries, over-the-road
tractors for semi-trailers etc.
29103 Manufacture of chassis fitted with engines for the motor vehicles included
in this class
29104 Manufacture of motor vehicle engines
29109 Manufacture of motor vehicles n.e.c.
292 Manufacture of bodies (coachwork) for motor vehicles; manufacture of
trailers and semi-trailers
2920
This class excludes:
- manufacture of trailers and semi-trailers specially designed for use in
agriculture, see 2821
- manufacture of parts and accessories of bodies for motor vehicles, see
2930
- manufacture of vehicles drawn by animals, see 3099
29201 Manufacture of bodies, including cabs for motor vehicles
29202 Manufacture of trailers and semi-trailers for transport of goods or
passengers
29209 Manufacture of other attachments to motor vehicles n.e.c.
293 Manufacture of parts and accessories for motor vehicles
2930 Manufacture of parts and accessories for motor vehicles
This class excludes:
- manufacture of tyres, see 2211
- manufacture of rubber hoses and belts and other rubber products, see
2219
- manufacture of rubber hoses and belts and other rubber products, see
2220
- manufacture of batteries for vehicles, see 2720
- manufacture of lighting equipment for motor vehicles, see 2740
- manufacture of pistons, piston rings and carburetors, see 2811

74
Group Class Sub- Description
class

- manufacture of pumps for motor vehicles and engines, see 2813

- maintenance, repair and alteration of motor vehicles, see 4520
29301 Manufacture of diverse parts and accessories for motor vehecles sucs as
brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators,
silencers, exhaust pipes, catalysers, clutches, steering wheels, steering
columns and steering boxes etc.
29302 Manufacture of parts and accessories of bodies for motor vehicles such as
safety belts, airbags, doors, bumpers
29303 Manufacture of car seats
29304 Manufacture of motor vehicle electrical equipment, such as generators,
alternators, spark plugs, ignition wiring harnesses, power window and door
systems, assembly of purchased gauges into instrument panels, voltage
regulators, etc.
Division 30 : Manufacture of other transport equipment
301 Building of ships and boats
3011 Building of ships and floating structures
This class excludes:
- manufacture of parts of vessels, other than major hull assemblies:
• manufacture of sails, see 1322
• manufacture of ships’ propellers, see 2599
• manufacture of iron or steel anchors, see 2599
• manufacture of marine engines, see 2811
- manufacture of navigational instruments, see 2651
- manufacture of lighting equipment for ships, see 2740
- manufacture of amphibious motor vehicles, see 2910
- manufacture of inflatable boats or rafts for recreation, see 3012
- specialized repair and maintenance of ships and floating structures, see
3315
- ship-breaking, see 3830
- interior installation of boats, see 4330
30111 Building of commercial vessels: passenger vessels, ferry-boats, cargo ships,
tankers, tugs, hovercraft (except recreation-type hovercraft) etc.
30112 Building of warships and scientific investigation ships etc.
30113 Building of fishing boats and fish-processing factory vessels
30114 Construction of floating or submersible drilling platforms
30115 Construction of floating structures ( floating docks, pontoons, coffer-dams,
floating landing stages, buoys, floating tanks, barges, lighters, floating
cranes, non-recreational inflatable rafts etc.)
3012 Building of pleasure and sporting boats
This class includes, manufacture of inflatable boats and rafts, building of
sailboats with or without auxiliary motor, building of motor boats, building of
recreation-type hovercraft, manufacture of personal watercraft, manufacture
of other pleasure and sporting boats (canoes, kayaks, rowing boats, skiffs)
This class excludes:
- manufacture of parts of pleasure and sporting boats:
• manufacture of sails, see 1322

75
Group Class Sub- Description
class

• manufacture of iron or steel anchors, see 2599

• manufacture of marine engines, see 2811
- manufacture of sailboards and surfboards, see 3230
- maintenance, repair or alteration of pleasure boats, see 3315
30120 Building of pleasure and sporting boats
302 Manufacture of railway locomotives and rolling stock
3020 Manufacture of railway locomotives and rolling stock
This class excludes:
- manufacture of unassembled rails, see 2410
- manufacture of assembled railway track fixtures, see 2599
- manufacture of electric motors, see 2710
- manufacture of electrical signalling, safety or traffic-control equipment,
see 2790
- manufacture of engines and turbines, see 2811
30201 Manufacture of electric, diesel, steam and other rail locomotives
30202 Manufacture of self-propelled railway or tramway coaches, vans and trucks,
maintenance or service vehicles
30203 Manufacture of railway or tramway rolling stock, not self-propelled
(passenger coaches, goods vans tank wagons, self-discharging vans and
wagons, workshop vans, crane vans, tenders etc.
30204 Manufacture of specialized parts of railway or tramway locomotives or of
rolling stock (bogies, axles and wheels, brakes and parts of brakes; hooks
and coupling devices, buffers and buffer parts; shock absorbers; wagon and
locomotive frames; bodies; corridor connections etc.)
30205 Manufacture of mechanical and electro-mechanical signalling safety and
traffic control equipment for railways, tramways, inland waterways, roads,
parking facilities, airfields etc.
30206 Manufacture of mining locomotives and mining rail cars
303 Manufacture of air and spacecraft and related machinery
3030 Manufacture of air and spacecraft and related machinery
This class excludes:
- manufacture of parachutes, see 1322
- manufacture of military ordinance and ammunition, see 2520
- manufacture of telecommunication equipment for satellites, see 2630
- manufacture of aircraft instrumentation and aeronautical instruments, see
2651
- manufacture of air navigation systems, see 2651
- manufacture of lighting equipment for aircraft, see 2740
- manufacture of ignition parts and other electrical parts for internal
combustion engines, see 2790
- manufacture of pistons, piston rings and carburetors, see 2811
- manufacture of aircraft launching gear, aircraft carrier catapults and related
equipment, see 2829
30301 Manufacture of airplanes
30302 Manufacture of helicopters

76
Group Class Sub- Description
class

30303 Manufacture of gliders, hang-gliders, dirigibles and hot air balloons and
other non-powered aircraft
30304 Manufacture of spacecraft and launch vehicles, satellites, planetary probes,
orbital stations, shuttles, intercontinental ballistic (ICBM) and similar
missiles
30305 Manufacture of parts and accessories of the aircraft and spacecraft of this
class (major assemblies such as fuselages, wings, doors, control surfaces,
landing gear, fuel tanks, nacelles, airscrews, helicopter rotors and propelled
rotor blades, motors and engines of a kind typically found on aircraft, parts
of turbojets and turbopropellers for aircraft, aircraft seats etc. and other
specialised parts of spacecraft)
304 Manufacture of weapons and ammunition
3040 Manufacture of weapons and ammunition
This class includes tanks and other vehicles; heavy weapons, artillery,
mobile guns; small arms such as light machine guns, rifles; air or gas guns
and pistols; firearms which fire blank cartridges, signal flares, captive bolts
and other non-projected firing pistols etc.
This class excludes:
- manufacture of weapons and ammunitions, see 2520
30400 Manufacture of weapons and ammunition
309 Manufacture of transport equipment n.e.c.
3091 Manufacture of motorcycles
This class excludes:
- manufacture of bicycles, see 3092
- manufacture of invalid carriages, see 3092
30911 Manufacture of motorcycles, scooters, mopeds etc. and their engine
30912 Manufacture of three-wheelers and their engine
30913 Manufacture of parts and accessories of three wheelers and motorcycles
including side cars
3092 Manufacture of bicycles and invalid carriages
This class excludes:
- manufacture of bicycles with auxiliary motor, see 3091
- manufacture of wheeled toys designed to be ridden, including plastic
bicycles and tricycles, see 3240
30921 Manufacture of non-motorized bicycles and other cycles, including cycle-
rickshaws, (delivery) tricycles, tandems, children’s bicycles and tricycles,
baby carriages
30922 Manufacture of invalid carriages with or without motor
30923 Manufacture of parts and accessories for bicycles, cycle -rickshaws and
invalid carriages
3099 Manufacture of other transport equipment n.e.c.
This class excludes:
- works trucks, whether or not fitted with lifting or handling equipment,
whether or not self-propelled, of the type used in factories (including hand
trucks and wheelbarrows), see 2816
- decorative restaurant carts, such as a desert cart, food wagons, see 3100
30991 Manufacture of vehicles drawn by animals

77
Group Class Sub- Description
class

30999 Manufacture of other transport equipments n.e.c. such as pushcarts, handcarts

etc
Division 31 : Manufacture of furniture
310 Manufacture of furniture
3100 Manufacture of furniture
This class includes manufacture of furniture of any kind, any material (except
stone, concrete or ceramic) for any place and various purposes
This class excludes:
- manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see
1322
- manufacture of inflatable rubber mattresses, see 2219
- manufacture of furniture of ceramics, concrete and stone, see 2393, 2395,
2396
- manufacture of lighting fittings or lamps, see 2740
- blackboards, see 2817
- manufacture of car seats, railway seats, aircraft seats, see 2930, 3020,
3030
- modular furniture attachment and installation, partition installation,
laboratory equipment furniture installation, see 4330
31001 Manufacture of furniture made of wood
31002 Manufacture of furniture made of cane & reed
31003 Manufacture of furniture primarily of metal
31004 Manufacture of furniture primarily of plastic
31005 Manufacture of mattresses and pillows
31009 Manufacture of other furniture n.e.c.
Division 32 : Other manufacturing
321 Manufacture of jewellery, bijouterie and related articles
3211 Manufacture of jewellery and related articles
This class excludes:
- manufacture of non-metal watch bands (fabric, leather, plastic etc.), see
1512
- manufacture of articles of base metal plated with precious metal (except
imitation jewellery), see division 25
- manufacture of watch cases, see 2652
- manufacture of (non-precious) metal watch bands, see 3212
- manufacture of imitation jewellery, see 3212
32111 Manufacture of jewellery of gold, silver and other precious or base metal
metal clad with precious metals or precious or semi-precious stones, or of
combinations of precious metal and precious or semi-precious stones or of
other materials
32112 Working of diamonds and other precious and semi-precious stones including
the working of industrial quality stones and synthetic or reconstructed
precious or semi-precious stones
32113 Production of worked pearls
32114 Manufacture of coins, including coins for use as legal tender, whether or not
of precious metal
32119 Manufacture of other articles of gold, silver and other precious and semi
precious metal and stone

78
Group Class Sub- Description
class

3212 Manufacture of imitation jewellery and related articles

This class includes manufacture of costume or imitation jewellery,
manufacture of metal watch bands (except precious metal)
This class excludes:
- manufacture of jewellery made from precious metals or clad with precious
metals, see 3211
- manufacture of jewellery containing genuine gem stones, see 3211
- manufacture of precious metal watch bands, see 3211
32120 Manufacture of imitation jewellery and related articles
322 Manufacture of musical instruments
3220 Manufacture of musical instruments
This class excludes:
- reproduction of pre-recorded sound and video tapes and discs, see 1820
- manufacture of microphones, amplifiers, loudspeakers, headphones and
similar components, see 2640
- manufacture of record players, tape recorders and the like, see 2640
- manufacture of toy musical instruments, see 3240
- restoring of organs and other historic musical instruments, see 3319
- publishing of pre-recorded sound and video tapes and discs, see 5920
- piano tuning, see 9529
32201 Manufacture of stringed instruments (non-electronic)
32202 Manufacture of wind instruments, accordions, harmonium and similar
instruments and mouth organs
32203 Manufacture of percussion musical instruments
32204 Manufacture of musical instruments, the sound of which is produced
electronically
32209 Manufacture of other musical instruments n.e.c.
323 Manufacture of sports goods
3230 Manufacture of sports goods
This class includes the manufacture of outdoor and indoor sporting and
athletic goods of any material except apparel and footwear
This class excludes:
- manufacture of boat sails, see 1322
- manufacture of sports apparel, see 1410
- manufacture of saddlery and harness, see 1512
- manufacture of whips and riding crops, see 1512
- manufacture of sports footwear, see 1520
- manufacture of sporting weapons and ammunition, see 2520
- manufacture of metal weights as used for weightlifting, see 2599
- manufacture of sports vehicles other than toboggans and the like, see
divisions 29 and 30
- manufacture of boats, see 3012
- manufacture of billiard tables, see 3240
- manufacture of ear and noise plugs (e.g. for swimming and noise protection),
see 3290

79
Group Class Sub- Description
class

32300 Manufacture of sports goods

324 Manufacture of games and toys
3240 Manufacture of games and toys
This class excludes:
- manufacture of video game consoles, see 2640
- manufacture of bicycles, see 3092
- writing and publishing of software for video game consoles, see 5820,
6201
32401 Manufacture of dolls and toy animals
32402 Manufacture of wheeled toys designed to be ridden, including plastic
bicycles and tricycles
32403 Manufacture of pin-tables, coin-operated games, billiards, special tables for
casino games, etc.
32404 Manufacture of playing cards
32405 Manufacture of electronic games
32409 Manufacture of other games and toys n.e.c.
325 Manufacture of medical and dental instruments and supplies
3250 Manufacture of medical and dental instruments and supplies
This class excludes:
- manufacture of wheelchairs, see 3092
32501 Manufacture of dental fillings and cements (except denture adhesive or
cement), dental wax and other dental plaster preparations; manufacture of
dental laboratory furnaces, dental instruments, artificial teeth, bridges, etc.,
made in dental labs
32502 Manufacture of laboratory apparatus (laboratory ultrasonic cleaning
machinery, laboratory sterilizers, laboratory type distilling apparatus,
laboratory centrifuges etc.)
32503 Manufacture of medical, surgical, dental or veterinary furniture such as
operating tables, examination tables, dentists’ chairs etc.
32504 Manufacture of bone plates and screws, syringes, needles, catheters,
cannulae, etc.
32505 Manufacture of measuring instruments suc as thermometers etc.
32506 Manufacture of orthopedic and prosthetic devices
32507 Manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to
prescription, contact lenses, safety goggles etc.
32509 Manufacture of other medical and dental instruments n.e.c.
329 Other manufacturing n.e.c.
3290 Other manufacturing n.e.c.
This class excludes:
- manufacture of lighter wicks, see 1329
- manufacture of workwear and service apparel (e.g. laboratory coats, work
overalls, uniforms), see 1410
- manufacture of paper novelties, see 1709
32901 Manufacture of stationary articles such as pens and pencils of all kinds
whether or not mechanical, pencil leads, date, sealing or numbering stamps,
hand-operated devices for printing or embossing labels, hand printing sets,
prepared typewriter ribbons and inked pads, globes etc.

80
Group Class Sub- Description
class

32902Manufacture of protective safety equipment (fire-resistant and protective

safety clothing, linemen’s safety belts and other belts for occupational use,
cork life preservers, plastics hard hats and other personal safety equipment
of plastics, fire-fighting protection suits, metal safety headgear and other
metal personal safety devices, gas masks etc.)
32903 Manufacture of umbrellas, sun-umbrellas, walking sticks, seat-stick
32904 Manufacture of articles of personal use such as cigarette lighters, smoking
pipes, combs, hair slides, scent sprays, vacuum flasks and other vacuum
vessels for personal or household use, wigs, false beards, eyebrows etc.
32909 Manufacture of other articles n.e.c.
Division 33 : Repair and installation of machinery and equipment
331 Repair of fabricated metal products, machinery and equipment
3311 Repair of fabricated metal products
This class includes repair and maintenance of fabricated metal products of
division 25
This class excludes:
- repair of central heating systems etc., see 4322
- locksmith services, see 8020
33111 Repair and maintenance of structural products
33112 Repair and maintenance of pipes and pipelines
33113 Repair and maintenance of metal tanks, reservoirs, containers, steel shipping
drums etc.
33114 Repair and maintenance of steam or other vapour generators and auxiliary
plant for use with steam generators such as condensers, economizers,
superheaters, steam collectors and accumulators
33119 Repair and maintenance of other fabricated metal products
3312 Repair of machinery
This class includes repair and maintenance of industrial machinery and
equipment like sharpening or installing commercial and industrial machinery
blades and saws or the provision of welding (e.g. automotive, general) repair
services; the repair of agricultural and other heavy and industrial machinery
and equipment (e.g. forklifts and other materials handling equipment,
machine tools, commercial refrigeration equipment, construction equipment,
and mining machinery), comprising machinery and equipment of division
28
This class excludes:
- installation of furnaces and other heating equipment, see 4322
33121 Repair and maintenance of engines and turbines excluding aircraft, vehicle
and cycle engines
33122 Repair and maintenance of pumps and related equipment, fluid power
equipment, valves
33123 Repair and maintenance of metal cutting and metal forming machine tools
and accessories, power-driven hand-tools and other machine tools
33124 Repair and maintenance of agricultural machinery and forestry and logging
machinery including agricultural tractors
33125 Repair and maintenance of mining, construction, and oil and gas field
machinery; metallurgy machinery
33126 Repair and maintenance of food, beverage, and tobacco processing
machinery

81
Group Class Sub- Description
class

33127 Repair and maintenance of textile apparel, leather production machinery and
papermaking machinery
33129 Repair and maintenance of other special purpose machinery of division
28 (weighing equipment, vending machines, cash registers, photocopy
machines, calculators, typewriters etc.)
3313 Repair of electronic and optical equipment
This class includes repair and maintenance of goods produced in groups
265, 266 and 267, except those that are considered household goods.
This class excludes:
- repair of photocopy machines, see 3312
- repair and maintenance of computers and peripheral equipment, see 9511
- repair of computer projectors, see 9511
- repair and maintenance of communication equipment, see 9512
- repair of commercial TV and video cameras, see 9512
- repair of household-type video cameras, see 9521
- repair of watches and clocks, see 9529
33131 Repair and maintenance of measuring, testing, navigating and control
equipment of group 265
33132 Repair and maintenance of irradiation, electromedical and electro theraputic
equipmemts of class 2660
33133 Repair and maintenance of optical instruments and equipment of class
2670
3314 Repair of electrical equipment
This class includes the repair and maintenance of goods of division 27,
except those in class 2750 (domestic appliances)
This class excludes:
- repair and maintenance of computers and peripheral computer equipment,
see 9511
- repair and maintenance of telecommunications equipment, see 9512
- repair and maintenance of consumer electronics, see 9521
- repair of watches and clocks, see 9529
33140 Repair of electrical equipment
3315 Repair of transport equipment, except motor vehicles
This class includes the repair and maintenance of transport equipment
of division 30, except motorcycles and bicycles. However, the factory
rebuilding or overhaul of ships, locomotives, railroad cars and aircraft is
classified in division 30
This class excludes:
- factory rebuilding of ships, see 3010
- factory rebuilding of locomotives and railroad cars, see 3020
- factory rebuilding of aircraft, see 3030
- ship scaling, dismantling, see 3830
- repair and maintenance of motorcycles, see 4540
- repair of bicycles, see 9529
33150 Repair of transport equipment, except motor vehicles

82
Group Class Sub- Description
class

3319 Repair of other equipment

This class includes the repair and maintenance of equipment not covered
in other groups of this division such as repair of fishing nets including
mending, ropes, riggings, canvas and tarps, fertilizer and chemical storage
bags reconditioning of wooden pallets, shipping drums or barrels, and similar
items, repair of coin-operated games, organs and other musical instruments
etc.
This class excludes:
- repair of household and office type furniture, furniture restoration, see
9524
- repair of bicycles, see 9529
- repair and alteration of clothing, see 9529
33190 Repair of other equipment
332 Installation of industrial machinery and equipment
3320 Installation of industrial machinery and equipment
This class includes the specialized installation of machinery. However, the
installation of equipment that forms an integral part of buildings or similar
structures, such as installation of escalators, electrical wiring, burglar alarm
systems or air-conditioning systems, is classified as construction.
33200 Installation of industrial machinery and equipment
SECTION D : ELECTRICITY, GAS, STEAM AND AIRCONDITION SUPPLY
Division 35 : Electricity, Gas, Steam and Aircondition Supply
351 Electric power generation, transmission and distribution
3510 Electric power generation, transmission and distribution
This class excludes:
- production of electricity through incineration of waste, see 3821
35101 Electric power generation by hydroelectric power plants
35102 Electric power generation by coal based thermal power plants
35103 Electric power generation by non-coal based thermal (e.g. diesel, gas )
35104 Electric power generation and transmission by nuclear power plants
35105 Electric power generation using solar energy
35106 Electric power generation using other non conventional sources
35107 Transmission of electric energy
35109 Collection and distribution of electric energy to households, industrial,
commercial and other users n.e.c.
352 Manufacture of gas; distribution of gaseous fuels through mains
3520 Manufacture of gas; distribution of gaseous fuels through mains
This class excludes:
- operation of coke ovens, see 1910
- manufacture of refined petroleum products, see 1920
- manufacture of industrial gases, see 2011
- wholesale of gaseous fuels, see 4661
- retail sale of bottled gas, see 4773
- direct selling of fuel, see 4799
- (long-distance) transportation of gases by pipelines, see 4930
35201 Manufacture of gas
35202 Disrtibution and sale of gaseous fuels through mains

83
Group Class Sub- Description
class

353 Steam and air conditioning supply

3530 Steam and air conditioning supply
35301 Production, collection and distribution of steam and hot water for heating,
power and other purposes
35302 Production and distribution of cooled air and chilled water for cooling
purposes
35303 Production of ice, including ice for food and non-food (e.g. cooling)
purposes
SECTION E : WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND
REMEDIATION ACTIVITIES
Division 36 : Water collection , treatment and supply
360 Water collection, treatment and supply
3600 Water collection, treatment and supply
This class includes water collection, treatment and distribution activities for
domestic and industrial needs. Collection of water from various sources, as
well as distribution by various means is included. The operation of irrigation
canals is also included; however the provision of irrigation services through
sprinklers, and similar agricultural support services, is not included.
This class excludes:
- operation of irrigation equipment for agricultural purposes, see 0161
- treatment of waste water in order to prevent pollution, see 3700
- (long-distance) transport of water via pipelines, see 4930
36000 Water collection, treatment and supply
Division 37 : Sewerage
370 Sewerage
3700 Sewerage
37001 The operation and maintenance of sewer systems
37002 Collecting and transporting of human or industrial waste water or rain
water by means of sewerage networks, collectors, tanks and other means of
transport (sewage vehicles etc.)
37003 Treatment of waste water or sewer by means of physical, chemical or
biological processes
Division 38 : Waste collection, treatment and disposal activities;
materials recovery
381 Waste collection
3811 Collection of non-hazardous waste
This class includes collection of non-hazardous solid waste (i.e. garbage)
within a local area, such as collection of waste from households and
businesses by means of refuse bins, wheeled bins, containers etc may include
mixed recoverable materials, collection of recyclable materials, collection of
used cooking oils and fats, collection of refuse in litter-bins in public places,
collection of construction and demolition waste, collection and removal of
debris such as brush and rubble, collection of waste output of textile mills,
operation of waste transfer stations for non-hazardous waste
This class excludes:
- collection of hazardous waste, see 3812

84
Group Class Sub- Description
class

- operation of landfills for the disposal of non-hazardous waste, see 3821

- operation of facilities where commingled recoverable materials such as
paper, plastics, etc. are sorted into distinct categories, see 3830
38110 Collection of non-hazardous waste
3812 Collection of hazardous waste
This class includes the collection of solid and non-solid hazardous waste,
i.e. explosive, oxidizing, flammable, toxic, irritant, carcinogenic, corrosive,
infectious and other substances and preparations harmful for human health
and environment. It may also entail identification, treatment, packaging and
labeling of waste for the purposes of transport.
38120 Collection of hazardous waste
382 Waste treatment and disposal
3821 Treatment and disposal of non-hazardous waste
This class includes the disposal, treatment prior to disposal and other
treatment of solid or non-solid non-hazardous waste.
This class excludes:
- incineration and combustion of hazardous waste, see 3822
- operation of facilities where commingled recoverable materials such
as paper, plastics, used beverage cans and metals, are sorted into distinct
categories, see 3830
- decontamination, clean up of land, water; toxic material abatement, see
3900
38210 Treatment and disposal of non-hazardous waste
3822 Treatment and disposal of hazardous waste
This class excludes:
- incineration of non-hazardous waste, see 3821
- decontamination, clean up of land, water; toxic material abatement, see
3900
- reprocessing of nuclear fuels, see 2011
38221 Treatment and disposal of toxic live or dead animals and other, contaminated
waste, disposal of used goods; incineration of hazardous waste
38222 Treatment, disposal and storage of radioactive nuclear waste
383 Materials recovery
3830 Materials recovery
This class includes recovery of materials such as paper, plastics, used
beverage cans and metals, into distinct categories, from garbage. Also
includes the processing of metal and non-metal waste and scrap and other
articles into secondary raw material
This class excludes:
- manufacture of new final products from (whether or not self-manufactured)
secondary metal raw materials, such as spinning yarn from garnetted stock,
making pulp from paper waste, retreading tyres or production of metal from
metal scrap, see corresponding classes in section C (Manufacturing)
- reprocessing of nuclear fuels, see 2011
- treatment and disposal of non-hazardous waste, see 3821
- treatment of organic waste for disposal, see 3821
- energy recovery from non-hazardous waste incineration processes, see
3821
- disposal of used goods such as refrigerators to eliminate harmful waste,
see 3822

85
Group Class Sub- Description
class

- treatment and disposal of transition radioactive waste from hospitals etc.,

see 3822
- treatment and disposal of toxic, contaminated waste, see 3822
- dismantling of automobiles, computers, televisions and other equipment to
obtain and re-sell usable parts, see section G
- wholesale of recoverable materials, see 4669
38300 Materials recovery
Division 39 : Remediationactivitiesand other waste management services
390 Remediation activities and other waste management services
3900 Remediation activities and other waste management services
This includes cleanup of contaminated buildings and sites, soil, surface or
ground water and other specialized pollution-control activities
This class excludes:
- treatment and disposal of non-hazardous waste, see 3821
- treatment and disposal of hazardous waste, see 3822
- outdoor sweeping and watering of streets etc., see 8129
39000 Remediation activities and other waste management services
SECTION F : CONSTRUCTION
Division 41 : Construction of buildings
410 Construction of buildings
4100 Construction of buildings
This class excludes:
- erection of complete prefabricated constructions from self-manufactured
parts not of concrete, see divisions 16 and 25
- construction of industrial facilities, except buildings, see 4290
- architectural and engineering activities, see 7110
- project management activities related to construction, see 7110tion
41001 Construction of buildings carried out on own-account basis or on a fee or
contract basis
41002 Activities relating to alteration, addition, repair, maintenance carried out on
own-account basis or on a fee or contract basis
41003 Assembly and erection of prefabricated constructions on the site
Division 42 : Civil engineering
421 Construction roads and railways
4210 Construction roads and railways
This class excludes:
- installation of street lighting and electrical signals, see 4321
- architectural and engineering activities, see 7110
- project management activities related to civil engineering works, see
7110
42101 Construction and maintenance of motorways, streets, roads, other vehicular
and pedestrian ways, highways, bridges, tunnels and subways
42102 Construction and maintenance of railways and rail-bridges

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Group Class Sub- Description
class

42103 Construction and maintenance of airfield runways

422 Construction of utility projects
4220 Construction of utility projects
This class excludes:
- project management activities related to civil engineering works, see
7110
42201 Construction and maintenance of power plants
42202 Construction/erection and maintenance of power, telecommunication and
transmission lines
42203 Construction of long distance pipelines or urban pipelines
42204 Construction and maintenance of water main and line connection, water
reservoirs including irrigation system (canal)
42205 Construction and repair of sewer systems including sewage disposal plants
and pumping stations
42206 Water well drilling
42209 Construction of utility projects n.e.c.
429 Construction of other civil engineering projects
4290 Construction of other civil engineering projects
This class excludes:
- project management activities related to civil engineering works, see
7110
42901 Construction and maintenance of industrial facilities such as refineries
chemical plants etc.
42902 Construction of waterways, harbours and river works, dredging of
waterways
42903 Construction of dams etc.
42904 Construction of outdoor sports facilities
42909 Other civil engineering projects n.e.c.
Division 43: Specialized construction activities
431 Demolition and site preparation
4311 Demolition
This class includes demolition or wrecking of buildings and other
structures
43110 Demolition
4312 Site preparation
This class excludes:
- drilling of production oil or gas wells, see 0610, 0620
- decontamination of soil, see 3900
- water well drilling, see 4220
- shaft sinking, see 4390
- oil and gas field exploration, geophysical, geological and seismic surveying,
see 7110
43121 Site preparation for mining including overburden removal and other
development and preparation of mineral properties and sites except oil and
gas sites
43122 Site preparation including drilling, boring and core sampling for construction,
geophysical, geological or similar purposes
43123 Clearing of building sites, earth moving: excavation, landfill, levelling and
grading of construction sites, trench digging, rock removal, blasting etc.

87
Group Class Sub- Description
class

43129 Other site preparation activities n.e.c.

432 Electrical, plumbing and other construction installation activities
4321 Electrical installation
This class excludes:
- construction of communications and power transmission lines, see 4220
43211 Installation of electrical wiring and fittings
43212 Installation of telecommunications wiring, computer network and cable
television wiring, including fibre optic, satellite dishes
43213 Installation of street lighting and electrical signals
43214 Installation of fire alarm system and burgler alarm system
43219 Other electrical electrical installation n.e.c.
4322 Plumbing, heat and air-conditioning installation
This class excludes:
- installation of electric baseboard heating, see 4321
43221 Installation of plumbing for water, gas and sanitation equipments
43222 Installation of heating systems (electric, gas and oil), furnaces, cooling
towers, non-electric solar energy collectors etc.
43229 Other plumbing, heat and air conditioning activities n.e.c.
4329 Other construction installation
This class excludes:
- installation of industrial machinery, see 3320
43291 Installation of elevators, escalators
43292 Installation of thermal, sound or vibration insulation system in buildings
43299 Other construction projects n.e.c.
433 Building completion and finishing
4330 Building completion and finishing
This class excludes:
- general interior cleaning of buildings and other structures, see 8121
- specialized interior and exterior cleaning of buildings, see 8129
- activities of interior decoration designers, see 7410
43301 Installation of doors, windows, door and window frames, fitted kitchens, of
wood or other materials
43302 Interior completion such as ceilings, wooden wall coverings, movable
partitions etc. ; Laying of parquet and other wood floor coverings, carpets
and linoleum, wallpaper; tiling with ceramic, concrete or cut stone ceramic
etc.
43303 Interior and exterior painting, glazing, plastering and decorating of buildings
or civil engineering structures
43309 Other building completion and finishing
439 Other specialized construction activities
4390 Other specialized construction activities
This class includes construction activities specializing in one aspect common
to different kind of structures, requiring specialized skill or equipment,
subsurface work, construction of outdoor swimming pools, steam cleaning,
sand blasting and similar activities for building exteriors, renting of cranes
with operator
This class excludes:

88
Group Class Sub- Description
class

- renting of construction machinery and equipment without operator, see 7730

43900 Other specialized construction activities
SECTION G : WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR
VEHICLES AND MOTORCYCLES
Division 45 : Wholesale and retail trade and repair of motor
vehicles and motorcycles
451 Sale of motor vehicles
4510 Sale of motor vehicles
This class includes wholesale and retail sale of new and used passenger
motor vehicles and lorries, trailers and lorries, trailers and semi trailers
This class excludes:
- wholesale and retail sale of parts and accessories for motor vehicles, see
4530
- renting of motor vehicles with driver, see 4922
- renting of trucks with driver, see 4923
- renting of motor vehicles and trucks without driver, see 7710
45101 Wholesale and retail sale of new vehicles (passenger motor vehicles,
ambulances, minibuses, jeeps, trucks, trailers and semi-trailers)
45102 Wholesale and retail sale of used motor vehicles
452 Maintenance and repair of motor vehicles
4520 Maintenance and repair of motor vehicles
This class includes maintenance and repair of motor vehicles (mechanical
repairs, electrical repairs, electronic injection systems repair, ordinary
servicing, bodywork repair, repair of motor vehicle parts, washing,
polishing, etc. spraying and painting, repair of screens and windows,
repair of motor vehicle seats), tyre and tube repair, fitting or replacement,
anti-rust treatment, installation of parts and accessories not as part of the
manufacturing process
This class excludes:
- retreading and rebuilding of tyres, see 2211
45200 Maintenance and repair of motor vehicles
453 Sale of motor vehicle parts and accessories
4530 Sale of motor vehicle parts and accessories
This class includes wholesale and retail sale of all kinds of parts, components,
supplies, tools and accessories for motor vehicles when not combined with
sale of motor vehicles
45300 Sale of motor vehicle parts and accessories
454 Sale, maintenance and repair of motorcycles and related parts and
Accessories
4540 Sale, maintenance and repair of motorcycles and related parts and
Accessories
This class excludes:
- wholesale of bicycles and related parts and accessories, see 4649
- retail sale of bicycles and related parts and accessories, see 4763
- renting of motorcycles, see 7730
- repair and maintenance of bicycles, see 9529
45401 Wholesale or retail sale of new motorcycles, mopeds, scooters and three
wheelers

89
Group Class Sub- Description
class

45402
Wholesale or retail sale of parts and accessories of motorcycles, mopeds,
scooters and three wheelers
45403 Maintenance and repair of motor cycles, mopeds, scooters and three
wheelers
Division 46 : Wholesale trade, except ofmotor vehiclesand motorcycles
461 Wholesale on a fee or contract basis
4610 Wholesale on a fee or contract basis
This class includes activities of commission agents, commodity brokers,
auctioneers and all other wholesalers who trade on behalf and on the account
of others and activities of those involved in bringing sellers and buyers
together or undertaking commercial transactions on behalf of a principal,
including on the internet
This class excludes:
- wholesale trade in own name, see 462 to 469
- activities of commission agents for motor vehicles, see 4510
- auctions of motor vehicles, see 4510
- retail sale by non-store commission agents, see 4799
- activities of insurance agents, see 6622
- activities of real estate agents, see 6820
46101 Activities of commission agents, brokers dealing in wholesale trade of
agricultural raw material, live animals, food, beverages, intoxicants and
textiles
46102 Activities of commission agents dealing in wholesale trade inwood, paper,
skin, leather and fur, fuel, petroleum products, chemicals, perfumery and
cosmetics, glass, minerals, ores and metals
46103 Activities of commission agents dealing in wholesale trade in machinery &
equipment, other than transport machinery
46109 Activities of other commission agents n.e.c. (including commission agents
working in emerging areas for wholesale trade
462 Wholesale of agricultural raw materials and live animals
4620 Wholesale of agricultural raw materials and live animals
This class excludes:
- wholesale of textile fibres, see 4669
46201 Wholesale of cereals & pulses
46202 Wholesale of un-manufactured tobacco, paan (betel leaf), opium, ganja,
cinchona etc
46203 Wholesale of live animals and poultry
46204 Wholesale of straw, fodder & other animal/poultry feed
46205 Wholesale of flowers and plants
46206 Wholesale of hides, skins and leather
46207 Wholesale of oilseed oleaginous fruits
46208 Wholesale of sugarcane
46209 Whole sale of other agriculture raw materials n.e.c.
463 Wholesale of food, beverages and tobacco
4630 Wholesale of food, beverages and tobacco
This class includes wholesale of fruits and vegetables, dairy products, eggs
& edible oils & fats, meat, fishery products, sugar confectionery & bakery
products, beverages, coffee, tea, cocoa and spices, manufactured tobacco &
tobacco products etc.

90
Group Class Sub- Description
class

This class excludes:

- blending of wine or distilled spirits, see 1101, 1102
46301 Wholesale of fruits & vegetables
46302 Wholesale of raw milk & dairy products
46303 Wholesale of meat, fish & eggs
46304 Wholesale of confectionery, bakery products and beverages other than
intoxicants
46305 Wholesale of edible oils, fats, sugar and processed/manufactured spices
etc.
46306 Wholesale of tea, coffee & cocoa
46307 Wholesale of manufactured tobacco & tobacco products
46308 Wholesale of intoxicants like wines and liquors
46309 Wholesale of other basic/manufactured food stuffs n.e.c.
464 Wholesale of household goods
4641 Wholesale of textiles, clothing and footwear
This class excludes:
- wholesale of jewellery and leather goods, see 4649
- wholesale of textile fibres, see 4669
46411 Wholesale of textiles, fabrics, yarn, household linen, articles of clothing,
floor coverings and tapestry, sports clothes
46412 Wholesale of umbrella and clothing accessories
46413 Wholesale of footwear
46419 Wholesale of other clothing items n.e.c.
4649 Wholesale of other household goods
This class excludes:
- wholesale of blank audio and video tapes, CDs, DVDs, see 4652
- wholesale of office furniture, see 4659
46491 Wholesale of toiletry, perfumery and cosmetics
46492 Wholesale of metal, porcelain and glass utensils; crockery and chinaware
46493 Wholesale of furniture and fixtures
46494 Wholesale of watches, clocks and optical goods
46495 Wholesale of recorded audio or video tapes, CDs and DVDs
46496 Wholesale of paper and other stationery items; books, magazines and
newspapers
46497 Wholesale of pharmaceutical and medical goods
46498 Wholesale of precious metals and jewellery
46499 Wholesale of other households goods, n.e.c. [Includes wholesale of
household equipment and appliances, n.e.c; photographic equipment, games,
toys and sports goods (also includes bicycles, cycle rickshaw, tonga & other
non-mechanised vehicles); leather goods and travel accessories; cleaning
materials etc.]
465 Wholesale of machinery, equipment and supplies
4651 Wholesale of computers, computer peripheral equipment and software
This class excludes:
- wholesale of electronic parts, see 4652
- wholesale of office machinery and equipment, (except computers and
peripheral equipment), see 4659

91
Group Class Sub- Description
class

- wholesale of computer-controlled machinery, see 4659

46511 Wholesale of computers and computer peripheral equipment
46512 Wholesale of software
4652 Wholesale of electronic and telecommunications equipment and parts
This class excludes:
- wholesale of recorded audio and video tapes, CDs, DVDs, see 4649
- wholesale of computers and computer peripheral equipment, see 4651
46521 Wholesale of electronic valves and tubes, semiconductor devices, microchips,
integrated circuits and printed circuits
46522 Wholesale of radio, television and other consumer electronics including CD/
DVD players and recorders
46523 Wholesale of blank audio and video tapes and diskettes, magnetic and optical
disks (CDs, DVDs) and parts
46524 Wholesale of telephone, mobile phone and communications equipment and
parts
46529 Wholesale of other electronic equipments and parts thereof
4653 Wholesale of agricultural machinery, equipment and supplies
46531 Wholesale of tractors used in agriculture and forestry
46532 Wholesale of ploughs, manure spreaders, seeders, harvesters, threshers
46533 Wholesale of milking machines, poultry-keeping machines, bee-keeping
machines
46539 Wholesale of other agriculture machinery n.e.c.
4659 Wholesale of other machinery and equipment
This class excludes:
- wholesale of motor vehicles, trailers and caravans, see 4510
- wholesale of motor vehicle parts, see 4530
- wholesale of motorcycles, see 4540
- wholesale of bicycles, see 4649
- wholesale of computers and peripheral equipment, see 4651
- wholesale of electronic parts and telephone and communications equipment,
see 4652
46591 Wholesale of office machinery and equipment, except computers and
computer peripheral equipment
46592 Wholesale of transport equipment except motor vehicles, motorcycles and
bicycles
46593 Wholesale of electrical machinery, equipment and supplies, n.e.c.
46594 Wholesale of construction and civil engineering machinery and equipment
46595 Wholesale of machinery and equipment for the textile, wood and metal
industries etc.
46596 Wholesale of scientific, medical and surgical machinery and equipment
46599 Wholesale of other machinery, equipment and supplies n.e.c. including
computer-controlled machine tools and computer-controlled sewing and
knitting machines
466 Other specialized wholesale

92
Group Class Sub- Description
class

4661 Wholesale of solid, liquid and gaseous fuels and related products
This class includes wholesale of fuels, greases, lubricants, oils such as:
charcoal, coal, coke, fuel wood, naphtha, crude petroleum, crude oil, diesel
fuel, gasoline, fuel oil, heating oil, kerosene, liquefied petroleum gases,
butane and propane gas, lubricating oils and greases, refined petroleum
products
46610 Wholesale of solid, liquid and gaseous fuels and related products
4662 Wholesale of metals and metal ores
This class includes wholesale of ferrous and non-ferrous metal ores,
wholesale of ferrous and non-ferrous metals in primary forms, wholesale
of ferrous and non-ferrous semi-finished metal products n.e.c. wholesale of
gold and other precious metals
This class excludes:
- wholesale of metal scrap, see 4669
46620 Wholesale of metals and metal ores
4663 Wholesale of construction materials, hardware, plumbing and heating
equipment and supplies
46631 Wholesale of wood in the rough and products of primary processing of
wood
46632 Wholesale of construction materials (sand, gravel etc.)
46633 Wholesale of hardware and sanitary fittings and fixtures and flat glass
including tools such as hammers, saws, screwdrivers and other hand tools
46634 Wholesale of paints, varnishes, and lacquers
46639 Wholesale of other construction equipment n.e.c.
4669 Wholesale of waste and scrap and other products n.e.c.
This class excludes:
- collection of household and industrial waste, see 381
- treatment of waste, not for a further use in an industrial manufacturing
process, but with the aim of disposal, see 382
- processing of waste and scrap and other articles into secondary raw material
when a real transformation process is required (the resulting secondary raw
material is fit for direct use in an industrial manufacturing process, but is not
a final product), see 3830
- dismantling of automobiles, computers, televisions and other equipment
for materials recovery, see 3830
- shredding of cars by means of a mechanical process, see 3830
- ship-breaking, see 3830
- retail sale of second-hand goods, see 4774
46691 Wholesale of industrial chemicals,
46692 Wholesale of fertilizers and agrochemical products
46693 Wholesale of plastic materials in primary forms
46694 Wholesale of rubber
46695 Wholesale of textile fibres etc.
46696 Wholesale of paper in bulk
46697 Wholesale of precious stones
46699 Wholesale of metal and non-metal waste and scrap n.e.c.
469 Non-specialized wholesale trade

93
Group Class Sub- Description
class

4690 Non-specialized wholesale trade

This class includes wholesale of a variety of goods without any particular
specialization
46901 Wholesale trade via e-commerce excluding activities of commission agents
46909 Other non-specialised wholesale trade n.e.c.
Division 47 : Retail trade, except of motor vehicles and motorcycles
471 Retail sale in non-specialized stores
4711 Retail sale in non-specialized stores with food, beverages or tobacco
predominating
This class includes retail sale of a large variety of goods of which, however,
food products, beverages or tobacco should be predominant, such as: retail
sale activities of general stores that have, apart from their main sales of food
products, beverages or tobacco, several other lines of merchandise such as
wearing apparel, furniture, appliances, hardware, cosmetics etc.
47110 Retail sale in non-specialized stores with food, beverages or tobacco
predominating
4719 Other retail sale in non-specialized stores
This class includes retail sale of a large variety of goods of which food
products, beverages or tobacco are not predominant, such as retail sale
activities of department stores carrying a general line of merchandise,
including wearing apparel, furniture, appliances, hardware, cosmetics,
jewellery, toys, sports goods etc.
47190 Other retail sale in non-specialized stores
472 Retail sale of food, beverages and tobacco in specialized stores
4721 Retail sale of food in specialized stores
47211 Retail sale of cereals and pulses, tea, coffee, spices and flour
47212 Retail sale of fresh or preserved fruit and vegetables
47213 Retail sale of meat, meat products, poultry products, fish, other seafood and
products thereof
47214 Retail sale of bakery products, dairy products and eggs
47215 Retail sale of sugar confectionery and sweetmeat
47219 Retail sale of other food products n.e.c.
4722 Retail sale of beverages in specialized stores
47221 Retail sale of alcoholic beverages not consumed on the spot
47222 Retail sale of non-alcoholic beverages including icecream not for
consumption on the premises
4723 Retail sale of tobacco products in specialized stores
47230 Retail sale of tobacco products in specialized stores
473 Retail sale of automotive fuel in specialized stores
4730 Retail sale of automotive fuel in specialized stores
This class includes the activity of petrol filling stations. This activity is often
combined with sales of lubricating products, cleaning and all other kinds
of products for motor vehicles. If the main object, however, is the sale of
automotive fuel or lubricants, they remain classified here
This class excludes:
- wholesale of fuels, see 4661
- retail sale of liquefied petroleum gas for cooking or heating, see 4773

94
Group Class Sub- Description
class

47300 Retail sale of automotive fuel in specialized stores [includes the activity of
petrol filling stations.
474 Retail sale of information and communications equipment in specialized
stores
4741 Retail sale of computers, peripheral units, software and
telecommunications equipment in specialized stores
This class excludes:
- retail sale of blank tapes and disks, see 4762
47411 Retail sale of computers and computer peripherals
47412 Retail sale of video games
47413 Retail sale of non-customized software
47414 Retail sale of telecommunication equipment
4742 Retail sale of audio and video equipment in specialized stores
This class includes retail sale of radio and television equipment, retail sale of
stereo equipment, retail sale of CD and DVD players and recorders
47420 Retail sale of audio and video equipment in specialized stores
475 Retail sale of other household equipment in specialized stores
4751 Retail sale of textiles in specialized stores
This class includes retail sale of fabrics, knitting yarn, basic materials for
rug, tapestry or embroidery making, retail sale of textiles, retail sale of
haberdashery (needles, sewing thread etc.)
This class excludes:
- retail sale of clothing, see 4771
47510 Retail sale of textiles in specialized stores
4752 Retail sale of hardware, paints and glass in specialized stores
47521 Retail sale of building material such as bricks, wood, sanitary equipment
47522 Retail sale of hardware including paints, varnishes and lacquers and do-it-
yourself materials and equipments
47523 Retail sale of glass
4753 Retail sale of carpets, rugs, wall and floor coverings in specialized
stores
This class excludes:
- retail sale of cork floor tiles, see 4752
47531 Retail sale of carpets, rugs, curtains and net curtains
47532 Retail sale of wallpaper and floor coverings
4759 Retail sale of electrical household appliances, furniture, lighting
equipment and other household articles in specialized stores
This class excludes:
- retail sale of antiques, see 4774
47591 Retail sale of household furniture
47592 Retail sale of household utensils and cutlery, crockery, glassware, china and
pottery
47593 Retail sale of gas stoves, cooking/kitchen appliances
47594 Retail sale of refrigerators, washing machines and other electrical/electronic
household goods
47595 Retail sale of musical instruments

95
Group Class Sub- Description
class

47599 Retail sale of other household appliances n.e.c. ( security systems, such
as locking devices, safes, and vaults, without installation or maintenance
services etc. , wooden, cork and wickerwork goods, sewing and knitting
machine and other household utensils and durables n.e.c.)
476 Retail sale of cultural and recreation goods in specialized stores
4761 Retail sale of books, newspapers and stationary in specialized stores
This class excludes:
- retail sale of second-hand or antique books, see 4774
47611 Retail sale of books of all kinds
47612 Retail sale of newspapers and magazines
47613 Retail sale of stationery office supplies such as pens, pencils, paper etc.
4762 Retail sale of music and video recordings in specialized stores
This class includes retail sale of musical records, audio tapes, compact discs
and cassettes, video tapes and DVDs, blank tapes and discs
47620 Retail sale of music and video recordings in specialized stores
4763 Retail sale of sporting equipment in specialized stores
This class includes retail sale of sports goods, fishing gear, camping goods,
boats and bicycles
47630 Retail sale of sporting equipment in specialized stores
4764 Retail sale of games and toys in specialized stores
This class includes retail sale of games and toys, made of all materials
This class excludes:
- retail sale of video game consoles, see 4741
- retail sale of non-customized software, including video games, see 4741
47640 Retail sale of games and toys in specialized stores
477 Retail sale of other goods in specialized stores
4771 Retail sale of clothing, footwear and leather articles in specialized
stores
This class excludes:
- retail sale of textiles, see 4751
47711 Retail sale of readymade garments, hosiery goods, other articles of clothing
and clothing accessories such as gloves, ties, braces etc.
47712 Retail sale of articles of fur and artificial fur
47713 Retail sale of footwear
47714 Retail sale of leather goods and travel accessories of leather and leather
substitutes
4772 Retail sale of pharmaceutical and medical goods, cosmetic and toilet
articles in specialized stores
47721 Retail sale of pharmaceuticals, medical and orthopaedic goods and toilet
articles
47722 Retail sale of perfumery and cosmetic articles
4773 Other retail sale of new goods in specialized stores
47731 Retail sale of photographic, optical and precision equipment
47732 Retail sale of watches and clocks
47733 Retail sale of jewellery and immitation jewellery
47734 Retail sale of flowers, plants, pet animals and pet food

96
Group Class Sub- Description
class

47735 Retail sale of souvenirs, craftwork and religious articles, stamps and coins
47736 Retail sale of household fuel oil, bottled gas, coal and fuel wood
47737 Retail sale of seeds, fertilisers, pesticides, machinery equipments and hand
tools
47738 Activities of commercial art galleries
47739 Other retail sale of new goods in specialized stores n.e.c (weapons and
ammunition, non food products)
4774 Retail sale of second-hand goods
This class includes retail sale of second-hand books, retail sale of other
second-hand goods, retail sale of antiques, activities of auctioning houses
(retail)
This class excludes:
- retail sale of second-hand motor vehicles, see 4510
- activities of Internet auctions and other non-store auctions (retail), see
4791, 4799
- activities of pawn shops, see 6492
47740 Retail sale of second-hand goods
478 Retail sale via stalls and markets
4781 Retail sale via stalls and markets of food, beverages and tobacco
products
This class excludes:
- retail sale of prepared food for immediate consumption (mobile food
vendors), see 5610
47810 Retail sale via stalls and markets of food, beverages and tobacco products
4782 Retail sale via stalls and markets of textiles, clothing and footwear
47820 Retail sale via stalls and markets of textiles, clothing and footwear
4789 Retail sale via stalls and markets of other goods
This class includes retail sale of other goods via stalls or markets, such as:
carpets and rugs, books, games and toys, household appliances and consumer
electronics, music and video recordings
47890 Retail sale via stalls and markets of other goods
479 Retail trade not in stores, stalls or markets
4791 Retail sale via mail order houses or via Internet
In retail sale activities in this class, the buyer makes his choice on the basis
of advertisements, catalogues, information provided on a website, models
or any other means of advertising. The customer places his order by mail,
phone or over the Internet (usually through special means provided by a
website). The products purchased can be either directly downloaded from
the Internet or physically delivered to the customer.
47911 Retail sale via mail order houses
47912 Retail sale via e-commerce
4799 Other retail sale not in stores, stalls or markets
This class includes retail sale of any kind of product in any way that is not
included in previous classes (by direct sales or door-to-door sales persons,
through vending machines etc.), direct selling of fuel (heating oil, fire wood
etc.), delivered directly to the customers premises, activities of non-store
auctions (retail), retail sale by (non-store) commission agents
This class excludes:
- delivery of products by stores, see groups 471-477
47990 Other retail sale not in stores, stalls or markets

97
Group Class Sub- Description
class

SECTION H : TRANAPORT AND STORAGE

Division 49 : Land transport and transport via pipelines
491 Transport via railways
4911 Passenger rail transport
This class includes passenger transport by inter-urban railways, operation
of sleeping cars or dining cars as an integrated operation of railway
companies
This class excludes:
- passenger transport by urban and suburban transit systems, see 4921
- passenger terminal activities, see 5221
- operation of sleeping cars or dining cars when operated by separate units,
see 5590, 5610
49110 Passenger rail transport
4912 Freight rail transport
This class includes freight transport by inter-urban, suburban and urban
railways
This class excludes:
- storage and warehousing, see 5210
- freight terminal activities, see 5221
- cargo handling, see 5224
49120 Freight rail transport
492 Other land transport
4921 Urban or suburban passenger land transport
This class includes land transport of passengers by urban or suburban
transport systems. The transport is carried out on scheduled routes normally
following a fixed time schedule, entailing the picking up and setting down
of passengers at normally fixed stops.
This class excludes:
- passenger transport by inter-urban railways, see 4911
49211 Urban or suburban passenger bus transport (excluding chartered bus)
49212 Urban or suburban tramways
49213 Urban or suburban underground or elevated rillways
49219 Other urban or suburban passenger transport n.e.c.
4922 Other passenger land transport
This class includes land transport not operated on scheduled routes
This class excludes:
- ambulance transport, see 8690
49221 Long-distance bus services
49222 Charters, excursions and other occasional coach services
49223 Rental of private cars with driver
49224 Taxi operation
49225 Operation of school buses and buses for transport of employees
49226 Passenger transport by man- or animal-drawn vehicles
49229 Other non urban passenger land transport n.e.c.

98
Group Class Sub- Description
class

4923 Freight transport by road

This class excludes:
- log hauling within the forest, as part of logging operations, see 0240
- distribution of water by trucks, see 3600
- operation of terminal facilities for handling freight, see 5221
- crating and packing services for transport, see 5229
- post and courier activities, see 5310, 5320
- waste transport as integrated part of waste collection activities, see 3811,
3812
49231 Motorised road freight transport
49232 Non-motorised road freight transport
493 Transport via pipeline
4930 Transport via pipeline
This class includes transport of gases, liquids, water slurry and other
commodities via pipelines including operation of pump stations
49300 Transport via pipeline
Division 50 : Water transport
501 Sea and coastal water transport
5011 Sea and coastal passenger water transport
This class excludes:
- restaurant and bar activities on board ships, when provided by separate
units, see 5610, 5630
- operation of “floating casinos”, see 9200
50111 Sea and coastal ferry service
50112 Sea and coastal water cruise, water taxis and other sight seeing boats
50113 Sea and coastal long distance water transport
50119 Other sea and coastal water transport n.e.c.
5012 Sea and coastal freight water transport
This class includes transport of freight over seas and coastal waters, whether
scheduled or not, transport by towing or pushing of barges, oil rigs etc.
This class excludes:
- storage of freight, see 5210
- harbour operation and other auxiliary activities such as docking, pilotage,
lighterage, vessel salvage, see 5222
- cargo handling, see 5224
50120 Sea and coastal freight water transport
502 Inland water transport
5021 Inland passenger water transport
50211 River ferry service
50212 River cruise, water taxi, boat services
50213 Long distance river water transport
50219 Other inland water transport n.e.c.

99
Group Class Sub- Description
class

5022 Inland freight water transport

This class includes transport of freight via rivers, canals, lakes and other
inland waterways, including inside harbours and ports
50220 Inland freight water transport
Division 51 : Air transport
511 Passenger air transport
5110 Passenger air transport
51101 Passenger airways
51102 Helicopter services
51109 Other passenger air-transport n.e.c
512 Freight air transport
5120 Freight air transport
51201 Freight air transport services
51202 Launching of satellites and space vehicles and space transport
Division 52 : Warehousing and support activities for transportation
521 Warehousing and storage
5210 Warehousing and storage
This class excludes:
- parking facilities for motor vehicles, see 5221
- operation of self storage facilities, see 6810
- rental of vacant space, see 6810
52101 Warehousing of refrigerated (cold storage)
52102 Warehousing non-refrigerated
52109 Storage and warehousing n.e.c.[Includes general merchandise warehouses
and warehousing of furniture, automobiles, gas and oil, chemicals, textiles
etc. Also included is storage of goods in foreign trade zones]
522 Support activities for transportation
5221 Service activities incidental to land transportation
This class excludes:
- cargo handling, see 5224
52211 Car parking including motorcycle and bicycle parking
52212 Support service at railway stations, bus stations, bridges etc.
52213 Switching and shunting
52219 Other land transport services n.e.c
5222 Service activities incidental to water transportation
This class includes operation of terminal facilities such as harbours and piers,
operation of waterway locks, navigation, pilotage and berthing activities,
lighterage, salvage activities, lighthouse activities
This class excludes:
- cargo handling, see 5224
- operation of marinas, see 9329
52220 Service activities incidental to water transportation

100
Group Class Sub- Description
class

5223 Service activities incidental to air transportation

This class includes operation of terminal facilities such as airway terminals,
airport and air-traffic control activities, ground service activities on airfields
etc.
This class excludes:
- cargo handling, see 5224
- operation of flying schools, see 8530, 8549
52231 Activities related to air transport of passengers, animals or freight
52232 Firefighting and fire-prevention services at airports
5224 Cargo handling
This class excludes:
- operation of terminal facilities, see 5221, 5222 and 5223
52241 Cargo handling incidental to land transport
52242 Cargo handling incidental to water transport
52243 Cargo handling incidental to air transport
5229 Other transportation support activities
This class excludes:
- courier activities, see 5320
- provision of motor, marine, aviation and transport insurance, see 6512
- activities of travel agencies, see 7911
- activities of tour operators, see 7912
- tourist assistance activities, see 7920
52291 Activities of travel agents and tour operators
52292 Activities of shipping cargo agents
52293 Activities of movers and packers
52294 Weighing of goods
Division 53 : Postal and courier activities
531 Postal activities
5310 Postal activities
This class includes national postal activities
53100 Postal activities
532 Courier activities
5320 Courier activities
This class includes courier activities not operating under a universal service
obligation
53200 Courier activities
SECTION I: ACCOMODATION AND FOOD SERVICE ACTIVITIES
Division 55 : Accommodation
551 Short term accommodation activities
5510 Short term accommodation activities
This class excludes:
- provision of homes and furnished or unfurnished flats or apartments for
more permanent use, typically on a monthly or annual basis, see division
68

101
Group Class Sub- Description
class

55101 Hotels and Motels, inns, resorts providing short term lodging facilities;
includes accommodation in house boats
55102 Provision of short term lodging facilities to members of a particular
organisition such as govt. guest houses, company guest houses, circuit
houses and similar establishments
55109 Provision of short stay accommodation n.e.c. (e.g. holiday homes, private
guest houses etc.)
552 Camping grounds, recreational vehicle parks and trailer parks
5520 Camping grounds, recreational vehicle parks and trailer parks
This class includes provision of accommodation in campgrounds, trailer
parks, recreational camps and fishing and hunting camps for short stay visitors,
provision of space and facilities for recreational vehicles, accommodation
provided by mountain shelters
55200 Camping grounds, recreational vehicle parks and trailer parks
559 Other accommodation
5590 Other accommodation
55901 Accommodation provided by student residences, school dormitories
55902 Worker hostels and boarding houses
Division 56 : Food and beverage service activities
561 Restaurants and mobile food service activities
5610 Restaurants and mobile food service activities
This class excludes:
- concession operation of eating facilities, see 5629
56101 Restaurants without bars
56102 Cafeterias, fast-food restaurants and other food preparation in market stalls
56103 Ice cream mobile vendors, mobile food carts
56104 Restaurant and bar activities connected to transportation, when carried out
by separate units
562 Event catering and other food service activities
5621 Event catering
This class includes food services based on contractual arrangements with the
customer, at the location specified by the customer, for a specific event
56210 Event catering
5629 Other food service activities
This class excludes:
- manufacture of perishable food items for resale, see 1079
- retail sale of perishable food items, see division 47
56291 Activities of food service contractors (e.g. for transportation companies)
56292 Operation of canteens or (e.g. for factories, offices, hospitals or schools) on
a concession basis
563 Beverage serving activities
5630 Beverage serving activities
This class excludes:
- reselling packaged/prepared beverages, see 4711, 4722, 4781, 4799

102
Group Class Sub- Description
class

- operation of discotheques and dance floors without beverage serving, see

9329
56301 Bars and Restaurants with bars
56302 Tea/coffee shops
56303 Fruit juice bars
56304 Mobile beverage vendors
SECTION J : INFORMATION AND COMMUNICATION
Division 58 : Publishing activities
581 Publishing of books, periodicals and other publishing activities
5811 Book publishing
This class includes the activities of publishing books in print, electronic or
audio form or on the internet
This class excludes:
- production of globes, see 3299
- publishing of advertising material, see 5819
- publishing of music and sheet books, see 5920
- activities of independent authors, see 7490, 9000
58111 Publishing of books, brochures, leaflets and similar publications, including
publishing encyclopedias (including on CD-ROM)
58112 Publishing of atlases, maps and charts
58113 Publishing of audio books
5812 Publishing of directories and mailing lists
58121 Publishing of mailing lists and telephone directories
58122 Publishing of other directories and compilations, such as case law,
pharmaceutical compendia etc.
5813 Publishing of newspapers, journals and periodicals
This class includes the activities in print or electronic form, including on the
Internet. Publishing of radio and television schedules is included here.
58131 Publishing of newspapers
58132 Publishing of journals and periodicals
5819 Other publishing activities
This class excludes:
- retail sale of software, see 4741
- publishing of advertising newspapers, see 5813
- on-line provision of software (application hosting and application service
provisioning), see 6311
58191 On-line publishing of statistics and other information
58199 Other publishing activities (including on-line) n.e.c.
582 Software publishing
5820 Software publishing
This class excludes:
- reproduction of software, see 1820
- retail sale of non-customized software, see 4741

103
Group Class Sub- Description
class

- production of software not associated with publishing, see 6201

- on-line provision of software (application hosting and application service
provisioning), see 6311
58201 Publishing of operating systems and system software
58202 Publishing of operating business and other applications
58203 Publishing of computer games for all platforms
Division 59 : Motion picture, video and television programme
production, sound recording and music publishing activities.
591 Motion picture, video and television programme activities
5911 Motion picture, video and television programme production activities
This class excludes:
- film duplicating (except reproduction of motion picture film for theatrical
distribution) as well as audio and video tape, CD or DVD reproduction from
master copies, see 1820
- wholesale of recorded video tapes, CD-s, DVD-s, see 4649
- wholesale of blank video tapes, CD-s, see 4652
- retail trade of video tapes, CD-s, DVD-s, see 4762
- post-production activities, see 5912
- sound recording and recording of books on tape, see 5920
- television broadcasting, see 602
- film processing other than for the motion picture industry, see 7420
- activities of personal theatrical or artistic agents or agencies, see 7490
- renting of video tapes, DVD-s to the general public, see 7722
- real-time (i.e. simultaneous) closed captioning of live television
performances of meetings, conferences, etc., see 8299
- activities of own account actors, cartoonists, directors, stage designers and
technical specialists, see 9000
59111 Production of motion picture
59112 Video production
59113 Production of television programmes or television commercials
5912 Motion picture, video and television programme post-production
activities
This class excludes:
- film duplicating (except reproduction of motion picture film for theatrical
distribution) as well as audio and video tape, CD or DVD reproduction from
master copies, see 1820
- wholesale of recorded video tapes, CD-s, DVD-s, see 4649
- wholesale of blank video tapes, CD-s, see 4652
- retail trade of video tapes, CD-s, DVD-s, see 4762
- film processing other than for the motion picture industry, see 7420
- renting of video tapes, DVD-s to the general public, see 7722
- activities of own account actors, cartoonists, directors, stage designers and
technical specialists, see 90000
59121 Post production activities of motion picture
59122 Post production activities of television programmes or television
commercials
59123 Post production activities of video production

104
Group Class Sub- Description
class

5913 Motion picture, video and television programme distribution activities

59131 Motion picture distribution
59132 Distribution of video tapes, CD and DVDs
59133 Distribution of television programme
5914 Motion picture projection activities
59141 Motion picture or video tape projection in cinemas, in the open air or in
other projection facilities
59142 Activities of cine-clubs
592 Sound recording and music publishing activities
5920 Sound recording and music publishing activitiesT
This includes the activities of production of original (sound) master
recordings, such as tapes, CD-s. This class also includes the activities of
music publishing
59201 Activities of sound recording in studio or elsewhere
59202 Activities of misic publishing
Division 60 : Programming and broadcasting activities
601 Radio broadcasting
6010 Radio broadcasting
This class includes broadcasting audio signals through radio broadcasting
studios and facilities for the transmission of aural programming to the public,
to affiliates or to subscribers, activities of radio networks, i.e. assembling
and transmitting aural programming to the affiliates or subscribers via over-
the-air broadcasts, cable or satellite, radio broadcasting activities over the
Internet (Internet radio stations)
This class excludes:
- the production of taped radio programming, see class 5920
60100 Radio broadcasting
602 Television programming and broadcasting activities
6020 Television programming and broadcasting activities
This class includes creation of a complete television channel programme,
from purchased programme components (e.g. movies, documentaries etc.),
self produced programme components (e.g. local news, live reports) or a
combination thereof. This complete television programme can be either
broadcast by the producing unit or produced for transmission by third party
distributors, such as cable companies or satellite television providers. The
programming may be of a general or specialized nature (e.g. limited formats
such as news, sports, education or youth oriented programming), may be
made freely available to users or may be available only on a subscription
basis. This class also includes programming of video-on-demand channels,
data broadcasting integrated with television broadcasting.
This class excludes:
- production of television programme elements (e.g. movies, documentaries,
commercials), see 5911
- assembly of a package of channels and distribution of that package via
cable or satellite to viewers, see division 61

105
Group Class Sub- Description
class

Division 61 : Telecommunications
611 Wired telecommunications activities
6110 Wired telecommunications activities
61101 Activities of basic telecom services: telephone, telex and telegraph (includes
the activities of STD/ISD booths)
61102 Maintenance of telecom network
61103 Activities of the cable operators
61104 Activities of providing internet access by the operator of the wired
infrastructure
612 Wireless telecommunications activities
6120 Wireless telecommunications activities
61201 Activities of Internet access by the operator of the wireless infrastructure
61202 Activities of maintaining and operating pageing, cellur and other
tetecommunication networks
61209 Activities of other wireless telecommunications activities
613 Satellite telecommunications activities
6130 Satellite telecommunications activities
61301 Activity of Internet access by the operator of the satellite infrastructure
61309 Other satellite telecommunications activities
619 Other telecommunications activities
6190 Other telecommunications activities
This class includes specialized telecommunications applications, such as
satellite tracking, communications telemetry, and radar station operations,
operation of satellite terminal station, internet access over networks such as
dial-up internet access etc.
61900 Other telecommunications activities
Division 62 : Computer programming, consultancyand related activities
620 Computer programming, consultancy and related activities
6201 Computer programming activities
This class excludes:
- publishing packaged software, see 5820
- planning and designing computer systems that integrate computer hardware,
software and communication technologies, even though providing software
might be an integral part, see 6202
62011 Writing , modifying, testing of computer program to meet the needs of a
particular client excluding web-page designing
62012 Web-page designing
62013 Providing software support and maintenance to the clients
6202 Computer consultancy and computer facilities management activities
This class includes installation of computer system, and train and support the
users of the system and providing hardware support including Planning and
designing of computer systems that integrate computer hardware, software
and communication technologies
62020 Computer consultancy and computer facilities management activities

106
Group Class Sub- Description
class

6209 Other information technology and computer service activities

This class excludes:
- computer programming, see 6201
62091 Software installation
62092 Computer disaster recovery
62099 Other information technology and computer service activities n.e.c
Division 63 : Information service activities
631 Data processing, hosting and related activities; web portals
6311 Data processing, hosting and related activities
63111 Data processing activities including report writing
63112 Web hosting activities
63113 Providing general time-share mainframe facilities to clients
63114 Providing data entry services
63119 Other data processing, hosting and related activities n.e.c.
6312 Web portals
63121 Operation of web sites that use a search engine to generate and maintain
extensive databases of internet addresses and content in an easily searchable
format
63122 Operation of other websites that act as portals to the Internet, such as media
sites providing periodically updated content
639 Other information service activities
6391 News agency activities
This class includes news syndicate and news agency activities furnishing
news, pictures and features to the media
This class excludes:
- activities of independent photojournalists, see 7420
- activities of independent journalists, see 9000
63910 News agency activities
6399 Other information service activities n.e.c.
63991 Telephone based information services
63992 Activities of cyber café
63999 Other information service activities n.e.c.
SECTION K : FINANCIAL AND INSURANCE ACTIVITIES
Division 64 : Financial service activities, except insurance
and Pension funding
641 Monetary intermediation
6411 Central banking
This class includes activities of Reserve Bank of India
64110 Central banking
6419 Other monetary intermediation
This class excludes:
- non-depository institutions granting credit for house purchase, see 6492
- credit card transaction processing and settlement activities, see 6619
64191 Monetary intermediation of commercial banks, saving banks. postal savings
bank and discount houses

107
Group Class Sub- Description
class

64192 Activities of specialized institutions granting credit for house purchases that
also take deposits
64199 Other monetary intermediation services n.e.c.
642 Activities of holding companies
6420 Activities of holding companies
This class includes the activities of holding companies, i.e. units that hold
the assets (owning controlling-levels of equity) of a group of subsidiary
corporations and whose principal activity is owning the group. The holding
companies in this class do not provide any other service to the businesses in
which the equity is held, i.e. they do not administer or manage other units.
64200 Activities of holding companies
643 Trusts, funds and other financial vehicles
6430 Trusts, funds and other financial vehicles
This class includes legal entities organized to pool securities or other financial
assets, without managing, on behalf of shareholders or beneficiaries. The
portfolios are customized to achieve specific investment characteristics,
such as diversification, risk, rate of return, and price volatility. These entities
earn interest, dividends, and other property income, but have little or no
employment and no revenue from the sale of services.
64300 Trusts, funds and other financial vehicles
649 Other financial service activities, except insurance and pension funding
activities
6491 Financial leasing
This class includes leasing where the term approximately covers the expected
life of the asset and the lessee acquires substantially all the benefits of its use
and takes all the risks associated with its ownership. The ownership of the
asset may or may not eventually be transferred. Such leases cover all or
virtually all costs including interest.
64910 Financial leasing
6492 Other credit granting
This class includes financial service activities primarily concerned with
making loans by institutions not involved in monetary intermediation (such
as venture capital companies, industrial banks, investment clubs), where the
granting of credit can take a variety of forms, such as loans, mortgages,
credit cards etc.
This class excludes:
- credit granting for house purchase by specialized institutions that also take
deposits, see 6419
- operational leasing, see division 77, according to type of goods leased
64920 Other credit granting
6499 Other financial service activities, except insurance and pension funding
activities, n.e.c.
This class includes other financial service activities primarily concerned with
distributing funds other than by making loans (factoring activities, writing
of swaps, options and other hedging arrangements, activities of viatical
settlement companies)
64990 Other financial service activities, except insurance and pension funding
activities, n.e.c.

108
Group Class Sub- Description
class

Division 65 : Insurance, reinsurance and pension funding,

except compulsory social security
6511 Life insurance
This class includes underwriting annuities and life insurance policies,
disability income insurance policies, and accidental death and dismemberment
insurance policies (with or without substantial savings element)
65110 Life insurance
6512 Non-life insurance
This class includes provision of insurance services other than life insurance
such as accident and fire insurance, health insurance, travel insurance,
property insurance, motor, marine, aviation and transport insurance,
pecuniary loss and liability insurance
65120 Non-life insurance
652 Reinsurance
6520 Reinsurance
This class includes the activities of assuming all or part of the risk associated
with existing insurance policies originally underwritten by other insurance
carriers.
65020 Reinsurance
653 Pension funding
6530 Pension funding
This class includes legal entities (i.e. funds, plans and/or programmes)
organized to provide retirement income benefits exclusively for the sponsor’s
employees or members. This includes pension plans with defined benefits,
as well as individual plans where benefits are simply defined through the
member’s contribution.
65300 Pension funding
Division 66 : Other financial activities
661 Activities auxiliary to financial service activities, except insurance and
pension funding
6611 Administration of financial markets
This class includes the operation and supervision of financial markets other
than by public authorities, such as commodity contracts exchanges, futures
commodity contracts exchanges, securities exchanges, stock exchanges,
stock or commodity options exchanges
66110 Administration of financial markets
6612 Security and commodity contracts brokerage
This class includes dealing in financial markets on behalf of others (e.g. stock
broking) and related activities, securities brokerage, commodity contracts
brokerage, activities of bureaux de change etc.
This class excludes:
- dealing in markets on own account, see 6499
66120 Security and commodity contracts brokerage
6619 Activities auxiliary to financial service activities n.e.c.
This class includes activities of investment advisors, mortgage advisors and
brokers, financial transaction processing and settlement activities, trustee,
fiduciary and custody services on a fee or contract basis
66190 Activities auxiliary to financial service activities n.e.c.

109
Group Class Sub- Description
class

662 Activities auxiliary to insurance and pension funding

6621 Risk and damage evaluation
This includes the provision of administration services of insurance, such as
assessing and settling insurance claims
66210 Risk and damage evaluation
6622 Activities of insurance agents and brokers
This class includes the activities of insurance agents and brokers (insurance
intermediaries) in selling, negotiating or soliciting, of annuities and insurance
and reinsurance policies.
66220 Activities of insurance agents and brokers
6629 Other activities auxiliary to insurance and pension funding
This class includes activities involved in or closely related to insurance
and pension funding (except claims adjusting and activities of insurance
agents)
66290 Other activities auxiliary to insurance and pension funding
663 Fund management activities
6630 Fund management activities
66301 Management of mutual funds
66302 Management of pension funds
66309 Management of other investment funds
SECTION L : REAL ESTATE ACTIVITIES
Division 68 : Real estate activities
681 Real estate activities with own or leased property
6810 Real estate activities with own or leased property
This class includes buying, selling, renting and operating of self-owned or
leased real estate, providing of homes and furnished or unfurnished flats
or apartments for more permanent use, typically on a monthly or annual
basis, development of building projects for own operation, i.e. for renting
of space in these buildings, subdividing real estate into lots, without land
improvement, operation of residential mobile home sites
This class excludes:
- development of building projects for sale, see 4100
- subdividing and improving of land, see 4290
- operation of hotels, rooming houses, camps, trailer camps and other non-
residential or short-stay accommodation places, see 5510, 5520
- operation of suite hotels and similar accommodations, see 5510
68100 Real estate activities with own or leased property
682 Real estate activities on a fee or contract basis
6820 Real estate activities on a fee or contract basis
This class includes the provision of real estate activities on a fee or contract
basis including real estate related services such as, activities of real estate
agents and brokers, intermediation in buying, selling and renting of real
estate on a fee or contract basis, management of real estate on a fee or
contract basis, appraisal services for real estate, real estate escrow agents
68200 Real estate activities on a fee or contract basis

110
Group Class Sub- Description
class

SECTION M : PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Division 69 : Legal and accounting activities
691 Legal activities
6910 Legal activities
This class includes legal representation of one party’s interest against
another party, whether or not before courts or other judicial bodies by, or
under supervision of, persons who are members of the bar, other activities
of notaries public, civil law notaries, bailiffs, arbitrators, examiners and
referees
This class excludes:
- law court activities, see 8423
69100 Legal activities
692 Accounting, bookkeeping and auditing activities; tax consultancy
6920 Accounting, bookkeeping and auditing activities; tax consultancy
This class excludes:
- data-processing and tabulation activities, see 6311
- management consultancy such as design of accounting systems, cost
accounting programmes, budgetary control procedures, see 7020
- bill collection, see 8291
69201 Accounting, bookkeeping and auditing activities
69202 Tax consultancy
Division 70 :Activities ofhead offices; management consultancyactivities
701 Activities of head offices
7010 Activities of head offices
This class includes the overseeing and managing of other units of the
company or enterprise; undertaking the strategic or organizational planning
and decision making role of the company or enterprise. Units in this class
exercise operational control and manage the day-to-day operations of their
related units
70100 Activities of head offices
702 Management consultancy activities
7020 Management consultancy activities
This class includes the provision of advice, guidance and operational
assistance to businesses and other organizations on management issues, such
as strategic and organizational planning; decision areas that are financial in
nature; marketing objectives and policies; human resource policies, practices
and planning; production scheduling and control planning
70200 Management consultancy activities
Division 71 : Architecture and engineering activities;
technical testing and analysis
711 Architectural and engineering activities and related technical
consultancy
7110 Architectural and engineering activities and related technical
consultancy
This class includes architectural consulting activities, machinery, industrial
process control and industrial plant design, engineering design and
consulting activities for, geophysical, geologic and seismic surveying,
geodetic surveying activities
71100 Architectural and engineering activities and related technical consultancy

111
Group Class Sub- Description
class

712 Technical testing and analysis

7120 Technical testing and analysis
This class includes the performance of physical, chemical and other
analytical testing of all types of materials and products, certification of
products, including consumer goods, motor vehicles, aircraft, pressurized
containers, nuclear plants etc. periodic road-safety testing of motor vehicles,
testing with use of models or mock-ups (e.g. of aircraft, ships, dams etc.),
operation of police laboratories
71200 Technical testing and analysis
Division 72 : Scientific research and development
721 Research and experimental development on natural sciences and
engineering
7210 Research and experimental development on natural sciences and
engineering
This class includes, research and development on natural sciences, research
and development on engineering and technology, research and development
on medical sciences, research and development on biotechnology, research
and development on agricultural sciences, interdisciplinary research and
development predominantly on natural sciences and engineering
72100 Research and experimental development on natural sciences and
engineering
722 Research and experimental development on social sciences and
humanities
7220 Research and experimental development on social sciences and
humanities
This class includes research and development on social sciences, research
and development on humanities, interdisciplinary research and development
predominantly on social sciences and humanities
This class excludes:
- market research, see 7320
72200 Research and experimental development on social sciences and humanities
Division 73 : Advertising and market research
731 Advertising
7310 Advertising
This class includes the provision of a full range of advertising services (i.e.
through in-house capabilities or subcontracting), including advice, creative
services, production of advertising material, media planning, and buying
This class excludes:
- publishing of advertising material, see 5819
- production of commercial messages for radio, television and film, see
5911
- public-relations activities, see 7020
- market research, see 7320
- advertising photography, see 7420
- convention and trade show organizers, see 8230
- direct mailing activities (addressing, pre-sorting etc.), see 8299
73100 Advertising
732 Market research and public opinion polling

112
Group Class Sub- Description
class

7320 Market research and public opinion polling

This class includes investigation into market potential, acceptance and
familiarity of products and buying habits of consumers for the purpose of
sales promotion and development of new products, including statistical
analyses of the results, investigation into collective opinions of the public
about political, economic and social issues and statistical analysis thereof
73200 Market research and public opinion polling
Division 74 : Other professional, scientific and technical activities
741 Specialized design activities
7410 Specialized design activities
This class excludes:
- architectural and engineering design, see 7110
74101 Fashion design related to textiles, wearing apparel, shoes, jewelry, furniture
and other fashion goods as well as other personal or household goods
74102 Activities of interior decorators
74103 Services of graphic designers
74109 Other specialized design activities n.e.c.
742 Photographic activities
7420 Photographic activities
This class excludes:
- processing motion picture film related to the motion picture and television
industries, see 5911
- cartographic and spatial information activities, see 7110
74201 Commercial and consumer photograph production
74202 Photographic film processing
74203 Activities of photojournalists
74204 Microfilming of documents
74209 Other photographic activities
749 Other professional, scientific and technical activities n.e.c.
7490 Other professional, scientific and technical activities n.e.c.
74901 Business brokerage activities
74902 Patent brokerage activities
74903 Weather forecasting activities
74904 Security consulting
74909 Other professional, scientific and technical activities n.e.c.
Division 75 : Veterinary activities
750 Veterinary activities
7500 Veterinary activities
These activities include the provision of animal health care and control
activities for farm animals or pet animals. These activities are carried out
by qualified veterinarians in veterinary hospitals. It also includes animal
ambulance activities
75000 Veterinary activities

113
Group Class Sub- Description
class

SECTION N : ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES

Division 77 : Rental and leasing activities
771 Renting and leasing of motor vehicles
7710 Renting and leasing of motor vehicles
This class includes renting and operational leasing of passenger cars (without
drivers), trucks, utility trailers and recreational vehicles
This class excludes:
- renting or leasing of vehicles or trucks with driver, see 4922, 4923
- financial leasing, see 6491
77100 Renting and leasing of motor vehicles
772 Renting and leasing of personal and household goods
7721 Renting and leasing of recreational and sports goods
This class includes rental of recreational and sports equipment such as
pleasure boats, canoes, sailboats, bicycles and other sports equipments
77210 Renting and leasing of recreational and sports goods
7722 Renting of video tapes and disks
77220 Renting of video tapes and disks
7729 Renting and leasing of other personal and household goods n.e.c.
77291 Renting of tent, furniture, pottery and glass, kitchen and tableware, utensils,
household electrical and electronic equipments etc.
77292 Renting of books, journals and magazines
77293 Renting of jewellery, musical instruments, scenery and costumes
77294 Renting of textiles, wearing apparel, footwear, sleeping bag, rucksack,
household goods
77299 Renting of other personal and household goods n.e.c.
773 Renting and leasing of other machinery, equipment and tangible goods
n.e.c.
7730 Renting and leasing of other machinery, equipment and tangible goods
n.e.c.
This class excludes:
- renting of agricultural and forestry machinery or equipment with operator,
see 0161, 0240
- renting of construction and civil engineering machinery or equipment with
operator, see division 43
- renting of water-transport equipment with operator, see division 50
- renting of air-transport equipment with operator, see division 51
- financial leasing, see 6491
- renting of pleasure boats, see 7721
- renting of bicycles, see 7721
77301 Renting and operational leasing, without operator, of other machinery and
equipment that are generally used as capital goods by industries
77302 Renting and operational leasing of agricultural and forestry machinery and
equipment without operator

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Group Class Sub- Description
class

77303 Renting and operational leasing of construction and civil-engineering

machinery and equipment without operator
77304 Renting and operational leasing of office machinery and equipment without
operator
77305 Renting and operational leasing of land-transport equipment (other than
motor vehicles) without drivers
77306 Renting and operational leasing of water-transport equipment without
operator
77307 Renting and operational leasing of air transport equipment without operator
77308 Renting of other tangible goods with out operator (includes renting of
containers, pallets, animals etc.)
77309 Renting and leasing of other machinery and equipment n.e.c. without
operator
774 Leasing of nonfinancial intangible assets
7740 Leasing of nonfinancial intangible assets
This class includes the activities of allowing others to use non-financial
assets for which a royalty payment or licensing fee is paid to the asset holder.
The use of these assets can take various forms, such as permission for
reproduction, use in subsequent processes or products, operating businesses
under a franchise etc. The current owners may or may not have created those
assets.
77400 Leasing of nonfinancial intangible assets
Division 78 : Employment activities
781 Activities of employment placement agencies
7810 Activities of employment placement agencies
This class includes listing employment vacancies and referring or placing
applicants for employment, where the individuals referred or placed are
not employees of the employment agencies. This also includes on-line
employment placement agencies.
78100 Activities of employment placement agencies
782 Temporary employment agency activities
7820 Temporary employment agency activities
This class includes activities of supplying workers to clients’ businesses for
limited periods of time to supplement the working force of the client, where
the individuals provided are employees of the temporary help service unit.
However, units classified here do not provide direct supervision of their
employees at the clients’ work sites.
78200 Temporary employment agency activities
783 Human resources provision and management of human resources
functions
7830 Human resources provision and management of human resources
functions
This class includes the activities of providing human resources and human
resource management services for client businesses. They are specialized
in performing a wide range of human resource and personnel management
duties. They represent the employer of record for the employees on matters
relating to payroll, taxes, and other fiscal and human resource issues, but
they are not responsible for direction and supervision of employees.
78300 Human resources provision and management of human resources functions

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Group Class Sub- Description
class

Division 79 : Travel agency, tour operator and other

reservation service activities
791 Travel agency and tour operator activities
7911 Travel agency activities
This class includes the activities of agencies, primarily engaged in selling
travel, tour, transportation and accommodation services to the general and
commercial clients
79110 Travel agency activities
7912 Tour operator activities
This class includes the activities of arranging and assembling tours that are
sold through travel agencies or directly by tour operators. This class also
includes the activities of tourist guides.
79120 Tour operator activities
799 Other reservation service and related activities
7990 Other reservation service and related activities
This class includes the activities of marketing and promoting of services for
visitors by providing information and assistance to organizations to locate
accommodation, convention centres and entertainment venues and other
travel-related reservation services (including for transportation, hotels, rest
restaurants, car rentals, entertainment and sport).
79900 Other reservation service and related activities
Division 80 : Security and investigation activities
801 Private security activities
8010 Private security activities
This class includes armored car services, bodyguard services security guard
services, polygraph services, finger printing services and other private
security services
80100 Private security activities
802 Security systems service activities
8020 Security systems service activities
This class includes monitoring or remote monitoring of electronic security
alarm systems, such as burglar and fire alarms, including their maintenance.
Installing, repairing, rebuilding, and adjusting mechanical or electronic
locking devices and selling of such security systems
80200 Security systems service activities
803 Investigation activities
8030 Investigation activities
This class includes investigation and detective services and the activities of
all private investigators
80300 Investigation activities
Division 81 : Services to buildings and landscape activities
811 Combined facilities support activities
8110 Combined facilities support activities
This class includes the units that typically provide a combination of services,
such as general interior cleaning, maintenance, trash disposal, laundry and
related services. They provide operating staff to carry out these support
activities.

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Group Class Sub- Description
class

81100 Combined facilities support activities

812 Cleaning activities
8121 General cleaning of buildings
This class includes the general (non-specialized) cleaning activities of all
types of buildings and other business and professional premises and multiunit
residential buildings. These activities are mostly interior cleaning although
they may include the cleaning of associated exterior areas such as windows
or passageways.
81210 General cleaning of buildings
8129 Other building and industrial cleaning activities
81291 Cleaning of trains buses, planes etc.
81292 Cleaning of industrial machinery
81299 Other building and industrial cleaning activities
813 Landscape care and maintenance service activities
8130 Landscape care and maintenance service activities
This class includes planting, care and maintenance of parks, gardens and
greenery
81300 Landscape care and maintenance service activities
Division 82 : Office administrative, office support and
other business support activities
821 Office administrative and support activities
8211 Combined office administrative service activities
This class includes the provision of a combination of day to day office
administrative services, such as reception, financial planning, billing and
record keeping, personnel and mail services etc. for others on a contract or
fee basis
82110 Combined office administrative service activities
8219 Photocopying, document preparation and other specialized office
support activities
This class excludes:
- printing of documents (offset printing, quick printing etc.), see 1811
- specialized stenotype services such as court reporting, see 8299
- public stenography services, see 8299
82191 Photocopying, duplicating and bluprinting services
82192 Document preparation, typing, word processing and desktop publishing
sevices
82199 Other specialised office support services activities
822 Activities of call centres
8220 Activities of call centres
82200 Activities of call centres
823 Organization of conventions and trade shows
8230 Organization of conventions and trade shows
This class includes the organization, promotion and/or management of
events, such as business and trade shows, conventions, conferences and
meetings, whether or not including the management and provision of the
staff to operate the facilities in which these events take place.
82300 Organization of conventions and trade shows
829 Business support service activities n.e.c.

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Group Class Sub- Description
class

8291 Activities of collection agencies and credit bureaus

This class includes the collection of payments for claims and remittance of
payments collected to the clients, such as bill or debt collection services.
This class also includes the activities of compiling information, such as
credit and employment histories on individuals and credit histories on
businesses, and providing the information to financial institutions, retailers,
and others who have a need to evaluate the creditworthiness of these persons
and businesses.
82910 Activities of collection agencies and credit bureaus
8292 Packaging activities
This class includes packaging activities on a fee or contract basis, whether
or not these involve an automated process
This class excludes:
- manufacture of soft drinks and production of mineral water, see 1104
- packaging activities incidental to transport, see 5229
82920 Packaging activities
8299 Other business support service activities n.e.c.
82990 Other business support service activities n.e.c.
SECTION O : PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY
Division 84 : Publicadministrationand defence; compulsorysocialsecurity
841 Administration of the State and the economic and social policy of the
community
8411 General public administration activities
This class excludes:
- operation of government owned or occupied buildings, see 6810, 6820
- administration of R&D policies intended to increase personal well-being
and of associated funds, see 8412
- administration of R&D policies intended to improve economic performance
and competitiveness, see 8413
- administration of defence-related R&D policies and of associated funds,
see 8422
- operation of government archives, see 9101
84111 General public service activities relating to executive
84112 General public service activities relating to legislation
84119 General public service activities n.e.c.
8412 Regulation of the activities of providing health care, education, cultural
services and other social services, excluding social security
This class excludes:
- sewage, refuse disposal and remediation activities, see divisions 37, 38,
39
- compulsory social security activities, see 8430
- education activities, see division 85
- human health-related activities, see division 86
- activities of libraries and public archives, see 9101
- operation of museums and other cultural institutions, see 9102
- sporting or other recreational activities, see division 93

118