Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, December 14, 2012

Accounting Codes for Payment of Service Tax


As per the Service Tax (Fifth Amendment) Rules, 2012 which came into force on 30th November, 2012 vide Notification No. 48/2012-ST, the following is the list of Accounting Codes for payment of Service Tax of various Taxable Services.

S. No.
Finance Act,1994 erstwhile Section 65(105)
Descriptions of Taxable Services
Accounting Codes
Tax Collection
Other Receipts (interest)
Penalties
Deduct Refunds (for use by the field formations)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
1
(a)
Stockbroker service
00440008
00440009
00441298
00440121
*
(b)
Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
00440003
00440119
00441296
00440122
*
(c)
Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
00440015
00440020
00441301
00440021
2
(d)
General insurance service
00440005
00440006
00441297
00440120
3
(e)
Advertising agency services
00440013
00440016
00441299
00440017
4
(f)
Courier agency service
00440014
00440018
00441300
00440019
5
(g)
Consulting engineer services
00440057
00440058
00441310
00440059
6
(h)
Custom House Agent service
00440026
00440027
00441302
00440028
7
(i)
Steamer agent services
00440029
00440030
00441303
00440031
8
(j)
Clearing and forwarding agent services
00440045
00440046
00441306
00440047
9
(k)
Manpower recruitment/supply agency service
00440060
00440061
00441311
00440062
*
(ka)
Goods Transport Operator
[This description is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service – (zzp)]
00440067
00440068
00441313
00440069
10
(l)
Air travel agent services
00440032
00440033
00441304
00440034
11
(m)
Mandap keeper service
00440035
00440036
00441305
00440037
12
(n)
Tour operator services
00440063
00440064
00441312
00440065
13
(o)
Rent-a-cab scheme operator services
00440048
00440049
00441307
00440050
14
(p)
Architect services
00440072
00440073
00441314
00440074
15
(q)
Interior decoration/ Designer services
00440076
00440077
00441315
00440078
16
( r)
Management or business consultant service
00440116
00440117
00441325
00440118
17
(s)
Chartered accountant services
00440092
00440093
00441319
00440094
18
(t)
Cost accountant service
00440096
00440097
00441320
00440098
19
(u)
Company secretary service
00440100
00440101
00441321
00440102
20
(v)
Real estate agent service
00440104
00440105
00441322
00440106
21
(w)
Security/ detective agency service
00440108
00440109
00441323
00440110
22
(x)
Credit rating agency service
00440088
00440089
00441318
00440090
23
(y)
Market research agency service
00440112
00440113
00441324
00440114
24
(z)
Underwriter service
00440084
00440085
00441317
00440086
*
(za)
Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
00440080
00440081
00441316
00440082
25
(za)
Scientific & technical consultancy services
00440125
00440126
00441326
00440127
26
(zb)
Photography service
00440129
00440130
00441327
00440131
27
(zc)
Convention service
00440133
00440134
00441328
00440135
*
(zd)
Telegraph authority – leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
00440137
00440138
00441329
00440139
*
(ze)
Telegraph authority – telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
00440141
00440142
00441330
00440143
*
(zf)
Telegraph authority – telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
00440145
00440146
00441331
00440147
*
(zg)
Telegraph authority – facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]

00440149
00440150
00441332
00440151
28
(zh)
Online information and database access service and/ or retrieval service through computer network
00440153
00440154
00441333
00440155
29
(zi)
Video production agency/ video tape production service
00440157
00440158
00441334
00440159
30
(zj)
Sound recording studio or agency services
00440161
00440162
00441335
00440163
31
(zk)
Broadcasting service
00440165
00440166
00441336
00440167
32
(zl)
Insurance auxiliary service in relation to general insurance
00440169

00440170

00441338
00440171

33
(zm)
Banking and other Financial services
00440173

00440174

00441339
00440175

34

(zn)
Port service (major ports)
00440177

00440178

00441341
00440179

35
(zo)
Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05]
00440181
00440182
00441343
00440183
*
(zp)
Body corporate other than banks in relation to banking and other financial services [ omitted w.e.f. 10.09.04 and clubbed under (zm)]
-----------

--------------

-----------

-------------
36

(zq)
Beauty parlours /beauty treatment
00440209
00440210
00441361
00440211
37
(zr)
Cargo handling service
00440189
00440190
00441348
00440191
38
(zs)
Cable operators
00440217
00440218
00441366
00440219
39
(zt)
Dry cleaning service
00440221
00440222
00441369
00440223
40
(zu)
Event management
00440197
00440198
00441353
00440199
41
(zv)
Fashion design
00440213
00440214
00441363
00440215
42
(zw)
Health club and fitness centre service
00440205
00440206
00441358
00440207
43
(zx)
Life insurance service
00440185
00440186
00441346
00440187
44
(zy)
Insurance auxiliary service concerning life insurance business
00440185
00440186
00441346
00440187
45
(zz)
Rail travel agent's service
00440201
00440202
00441356
00440203
46
(zza)
Storage and warehousing services
00440193
00440194
00441350
00440195
47
(zzb)
Business auxiliary service
00440225
00440226
00441371
00440227
48
(zzc)
Commercial training or coaching
00440229
00440230
00441374
00440231
49
(zzd)
Erection, commissioning and installation
00440233
00440234
00441376
00440235
50
(zze)
Franchise service
00440237
00440238
00441384
00440239
51
(zzf)
Internet café
00440241
00440242
00441386
00440243
52
(zzg)
Maintenance or repair service
00440245
00440246
00441388
00440247
53
(zzh)
Technical testing and analysis service
00440249

00440250

00441389

00440251

54
(zzi)
Technical inspection and certification agency service
00440249
00440250
00441389
00440251
*
(zzj)
Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]
---------
-----------

------------
----------
55
(zzk)
Foreign exchange broker service
00440173
00440174
00441339
00440175
56
(zzl)
Other port (minor port) service
00440177
00440178
00441341
00440179
57
(zzm)
Airport services by airport authority
00440258
00440259
00441391
00440260
58
(zzn)
Transport of goods by air
00440266
00440267
00441393
00440268
59
(zzo)
Business exhibition service
00440254
00440255
00441390
00440256
60
(zzp)
Transport of goods by road/goods transport agency service

00440262
00440263
00441392
00440264
61
(zzq)
Construction services other than residential complex, including commercial/industrial buildings or civil structures
00440290
00440291
00441399
00440292
62
(zzr)
Services by holder of intellectual property right providing intellectual property services other than copyright
00440278
00440279
00441396
00440280
63
(zzs)
Opinion poll agency service
00440274
00440275
00441395
00440276
64
(zzt)
Outdoor catering
00440051
00440052
00441308
00440053
65
(zzu)
Services by a programme producer
00440286
00440287
00441398
00440288
66
(zzv)
Survey and exploration of mineral
00440270
00440271
00441394
00440272
67
(zzw)
Pandal or shamiana service
00440054
00440055
00441309
00440056
68
(zzx)
Travel agent for booking of passage(other than air/rail travel agents)
00440294
00440295
00441400
00440296
69
(zzy)
Services provided by recognised/registered associations in relation to forward contracts
00440282
00440283
00441397
00440284
70
(zzz)
Transport of goods through pipeline or other conduit
00440302
00440303
00441430
00440304
71
(zzza)
Site formation and clearance, excavation, earth moving and demolition services
00440306
00440307
00441431
00440308
72
(zzzb)
Dredging of rivers, ports harbours, backwaters, estuaries, etc.
00440310
00440311
00441432
00440312
73
(zzzc)
Survey and map making service
00440314
00440315
00441433
00440316
74
(zzzd)
Cleaning services
00440318
00440319
00441434
00440320
75
(zzze)
Club or association service
00440322
00440323
00441435
00440324
76
(zzzf)
Packaging service
00440326
00440327
00441436
00440328
77
(zzzg)
Mailing list compilation and mailing service
00440330
00440331
00441437
00440332
78
(zzzh)
Construction of residential complex service
00440334
00440335
00441438
00440336
79
(zzzi)
Service provided by a registrar to an issue
00440338
00440339
00441439
00440340
80
(zzzj)
Service provided by a share transfer agent
00440342
00440343
00441440
00440344
81
(zzzk)
Automated Teller Machine operations, maintenance or management service
00440346
00440347
00441441

00440348
82
(zzzl)
Service provided by a recovery agent
00440350
00440351
00441442
00440352
83
(zzzm)
Selling of space or time slots for advertisements 
00440354
00440355
00441443
00440356
84
(zzzn)
Sponsorship service provided to body-corporate or firm including sports sponsorships
00440358
00440359
00441444
00440360
85
(zzzo)
Transport of passengers embarking on domestic/international journey by air
00440362
00440363
00441445
00440364
86
(zzzp)
Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)
00440390
00440391
00441446
00440392
87
(zzzq)
Business support service
00440366
00440367
00441447
00440368
88
(zzzr)
Auction service
00440370
00440371
00441448
00440372
89
(zzzs)
Public relation management service
00440374
00440375
00441449
00440376
90
(zzzt)
Ship management service
00440378
00440379
00441450
00440380
91
(zzzu)
Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)
00440382
00440383
00441451
00440384
92
(zzzv)
Transport of persons by cruise ship
00440386
00440387
00441452
00440388
93
(zzzw)
Credit card, debit card, charge card or other payment card related services
00440394
00440395
00441453
00440396
94
(zzzx)
Services of telegraph authority in relation to telecommunication service
00440398
00440399
00441454
00440400
95
(zzzy)
Mining of mineral, oil or gas service
00440402
00440403
00441455
00440404
96
(zzzz)
Renting of immovable property services
00440406
00440407
00441456
00440408
97
(zzzza)
Works contract service

00440410
00440411
00441457
00440412
98
(zzzzb)
Development and supply of content for use in telecom services, advertising agency, etc. 
00440414
00440415
00441458
00440416
99
(zzzzc)
Asset management including portfolio management and fund management
00440418
00440419
00441459
00440420
100
(zzzzd)
Design service other than interior decoration and fashion designing
00440422
00440423
00441460
00440424
101
(zzzze)
Information technology software service
00440452
00440450
00441461
00440451
102
(zzzzf)
Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)
00440430
00440431
00441462
00440432
103
(zzzzg)
Services provided by a recognized stock exchange in relation to transaction in securities 
00440434
00440435
00441463
00440436
104
(zzzzh)
Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts

00440438
00440439
00441464
00440440
105
(zzzzi)
Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts
00440442
00440443
00441465
00440446
106
(zzzzj)
Services provided by any person in relation to supply of tangible goods
00440445
00440447
00441466
00440448
107
(zzzzk)
Cosmetic and plastic surgery service
00440460
00440463
00441467
00440466
108
(zzzzl)
Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)

00440470
00440473
00441468
00440476
109
(zzzzm)
Legal consultancy service

00440480
00440483
00441469
00440486
110
(zzzzn)
Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.

00440595
00440596
00441470
00440597
111
(zzzzo)
Health services by a clinical establishment, health check-up/diagnosis , etc.
00440598

00440599
00441471
00440600
112
(zzzzp)
Maintenance of medical records

00440601
00440602
00441472
00440603
113
(zzzzq)
Service of promotion or marketing of brand of goods/services/events

00440604
00440605
00441473
00440606
11
(zzzzr)
Service of permitting commercial use or exploitation of events

00440607
00440608
00441474
00440609
115
(zzzzs)
Electricity exchange service

00440610
00440611
00441475
00440612
116
(zzzzt)
Copyright service – transfer temporarily/ permit use or enjoyment 

00440613
00440614
00441476
00440615
117
(zzzzu)
Special services provided by builders

00440616
00440617
00441477
00440618
118
(zzzzv)
Restaurant service
00441067
00441068
00441478
00441069
119
(zzzzw)
Service of providing accommodation in hotels, inn, guest house, club or campsite   whatever name called.
00441070
00441071
00441479
00441072
120

Other taxable services [ services other than the 119 listed above]
00441480
00441481
00441485
00441482