If you’re a small business owner in India or just starting out, knowing the tax implications and specific codes for Other manufacturing services; publishing, printing and reproduction services; materials recovery services is crucial. This article will break down the HSN codes for these charges in simple terms.
Other manufacturing services; publishing, printing and reproduction services; materials recovery services are classified under HSN code 9989. The first two digits, 99, represent the chapter for All Services, which includes Other manufacturing services; publishing, printing and reproduction services; materials recovery services. All six digits together specifically categorize this service.
An HSN code is a sequence of numeric or alphanumeric identifiers assigned to each product or service type. Each level of code represents a category, subcategory, and item. The longer the code, the more detailed the classification. HSN codes are structured hierarchically for clarity.
Properly identifying Other manufacturing services; publishing, printing and reproduction services; materials recovery services with the right HSN code is critical for multiple reasons:
Finding the appropriate HSN code, such as the one for Other manufacturing services; publishing, printing and reproduction services; materials recovery services, is essential for GST compliance and accurate tax calculations. Here are some methods to help you identify the right HSN code for your business:
BillClap offers more than just a tool; it’s a valuable partner for navigating GST compliance, helping small businesses across India manage their requirements effortlessly. Join millions of businesses today to experience simplified compliance and enhanced business management.
| Chapter : 99 All Services | ||
| HSN Code | Description | |
|---|---|---|
| 99 | All Services | |
| 9954 | Construction services | |
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings | |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc | |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings | |
| 995416 | Construction Services of other buildings n.e.c | |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels | |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | |
| 995423 | General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. | |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works | |
| 995425 | General construction services of mines and industrial plants | |
| 995426 | General Construction services of Power Plants and its related infrastructure | |
| 995427 | General construction services of outdoor sport and recreation facilities | |
| 995428 | General construction services of other civil engineering works n.e.c. | |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | |
| 995431 | Demolition services | |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | |
| 995433 | Excavating and earthmoving services | |
| 995434 | Water well drilling services and septic system installation services | |
| 995435 | Other site preparation services n.e.c | |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995441 | Installation, assembly and erection services of prefabricated buildings | |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | |
| 995444 | Other assembly and erection services n.e.c. | |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995451 | Pile driving and foundation services | |
| 995452 | Building framing & Roof Framing services | |
| 995453 | Roofing and waterproofing services | |
| 995454 | Concrete services | |
| 995455 | Structural steel erection services | |
| 995456 | Masonry services | |
| 995457 | Scaffolding services | |
| 995458 | Other special trade construction services n.e.c. | |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | |
| 995461 | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. | |
| 995462 | Water plumbing and drain laying services | |
| 995463 | Heating, ventilation and air conditioning equipment installation services | |
| 995464 | Gas fitting installation services | |
| 995465 | Insulation services | |
| 995466 | Lift and escalator installation services | |
| 995468 | Other installation services n.e.c. | |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | |
| 995471 | Glazing services | |
| 995472 | Plastering services | |
| 995473 | Painting services | |
| 995474 | Floor and wall tiling services | |
| 995475 | Other floor laying, wall covering and wall papering services | |
| 995476 | Joinery and carpentry services | |
| 995477 | Fencing and railing services | |
| 995478 | Other building completion and finishing services n.e.c. | |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | |
| 9961 | Services in wholesale trade | |
| 996111 | Services provided for a fee/commission or contract basis on wholesale trade | |
| 9962 | Services in retail trade | |
| 996211 | Services provided for a fee/commission or contract basis on retail trade | |
| 9963 | Accommodation, food and beverage services | |
| 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc | |
| 996312 | Camp site services | |
| 996313 | Recreational and vacation camp services | |
| 996321 | Room or unit accommodation services for students in student residences | |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | |
| 996329 | Other room or unit accommodation services n.e.c. | |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. | |
| 996333 | Services provided in Canteen and other similar establishments | |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | |
| 996335 | Catering services in trains, flights etc. | |
| 996336 | Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators | |
| 996337 | Other contract food services | |
| 996339 | Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. | |
| 9964 | Passenger transport services | |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | |
| 996412 | Taxi services including radio taxi & other similar services; | |
| 996413 | Non-scheduled local bus and coach charter services | |
| 996414 | Other land transportation services of passengers. | |
| 996415 | Local water transport services of passengers by ferries, cruises etc | |
| 996416 | Sightseeing transportation services by rail, land, water & air | |
| 996419 | Other local transportation services of passengers n.e.c. | |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | |
| 996423 | Taxi services including radio taxi & other similar services | |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | |
| 996425 | Domestic/International Scheduled Air transport services of passengers | |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | |
| 996427 | Space transport services of passengers | |
| 996429 | Other long-distance transportation services of passengers n.e.c. | |
| 9965 | Goods Transport Services | |
| 996511 | Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. | |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | |
| 996519 | Other land transport services of goods n.e.c. | |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc | |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | |
| 996531 | Air transport services of letters & parcels and other goods | |
| 996532 | Space transport services of freight | |
| 9966 | Rental services of transport vehicles with or without operators | |
| 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator | |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels etc with or without operator | |
| 996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator | |
| 996609 | Rental services of other transport vehicles n.e.c. with or without operator | |
| 9967 | Supporting services in transport | |
| 996711 | Container handling services | |
| 996712 | Customs House Agent services | |
| 996713 | Clearing and forwarding services | |
| 996719 | Other cargo and baggage handling services | |
| 996721 | Refrigerated storage services | |
| 996722 | Bulk liquid or gas storage services | |
| 996729 | Other storage and warehousing services | |
| 996731 | Railway pushing or towing services | |
| 996739 | Other supporting services for railway transport n.e.c. | |
| 996741 | Bus station services | |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | |
| 996743 | Parking lot services | |
| 996744 | Towing services for commercial and private vehicles | |
| 996749 | Other supporting services for road transport n.e.c. | |
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc | |
| 996752 | Pilotage and berthing services | |
| 996753 | Vessel salvage and refloating services | |
| 996759 | Other supporting services for water transport n.e.c. | |
| 996761 | Airport operation services (excl. cargo handling) | |
| 996762 | Air traffic control services | |
| 996763 | Other supporting services for air transport | |
| 996764 | Supporting services for space transport | |
| 996791 | Goods transport agency services for road transport | |
| 996792 | Goods transport agency services for other modes of transport | |
| 996793 | Other goods transport services | |
| 996799 | Other supporting transport services n.e.c | |
| 9968 | Postal and courier services | |
| 996811 | Postal services including post office counter services, mail box rental services. | |
| 996812 | Courier services | |
| 996813 | Local delivery services | |
| 996819 | Other Delivery Services n.e.c | |
| 9969 | Electricity, gas, water and other distribution services | |
| 996911 | Electricity transmission services | |
| 996912 | Electricity distribution services | |
| 996913 | Gas distribution services | |
| 996921 | Water distribution services | |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply etc. | |
| 996929 | Other similar services. | |
| 9971 | Financial and related services | |
| 997111 | Central banking services | |
| 997112 | Deposit services | |
| 997113 | Credit-granting services including stand-by commitment, guarantees & securities | |
| 997114 | Financial leasing services | |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | |
| 997120 | Investment banking services | |
| 997131 | pension services | |
| 997132 | Life insurance services (excluding reinsurance services) | |
| 997133 | Accident and health insurance services | |
| 997134 | Motor vehicle insurance services | |
| 997135 | Marine, aviation, and other transport insurance services | |
| 997136 | Freight insurance services & Travel insurance services | |
| 997137 | Other property insurance services | |
| 997139 | Other non-life insurance services (excluding reinsurance services) | |
| 997141 | Life reinsurance services | |
| 997142 | Accident and health reinsurance services | |
| 997143 | Motor vehicle reinsurance services | |
| 997144 | Marine, aviation and other transport reinsurance ser | |
| 997145 | services | |
| 997146 | Freight reinsurance services | |
| 997147 | Other property reinsurance services | |
| 997149 | Other non-life reinsurance services | |
| 997151 | Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services | |
| 997152 | Brokerage and related securities and commodities services including commodity exchange services | |
| 997153 | Portfolio management services except pension funds | |
| 997154 | Trust and custody services | |
| 997155 | Services related to the administration of financial markets | |
| 997156 | Financial consultancy services | |
| 997157 | Foreign exchange services | |
| 997158 | Financial transactions processing and clearing house services | |
| 997159 | Other services auxiliary to financial services | |
| 997161 | Insurance brokerage and agency services | |
| 997162 | Insurance claims adjustment services | |
| 997163 | Actuarial services | |
| 997164 | Pension fund management services | |
| 997169 | Other services auxiliary to insurance and pensions | |
| 997171 | Services of holding equity of subsidiary companies | |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities | |
| 9972 | Real estate services | |
| 997211 | Rental or leasing services involving own or leased residential property | |
| 997212 | Rental or leasing services involving own or leased non-residential property | |
| 997213 | Trade services of buildings | |
| 997214 | Trade services of time-share properties | |
| 997215 | Trade services of vacant and subdivided land | |
| 997221 | Property management services on a fee/commission basis or contract basis | |
| 997222 | Building sales on a fee/commission basis or contract basis | |
| 997223 | Land sales on a fee/commission basis or contract basis | |
| 997224 | Real estate appraisal services on a fee/commission basis or contract basis | |
| 9973 | Leasing or rental services with or without operator | |
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator | |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator | |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator | |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | |
| 997315 | Leasing or rental services concerning computers with or without operators | |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator | |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator | |
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) | |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | |
| 997323 | Leasing or rental services concerning furniture and other household appliances | |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. | |
| 997325 | Leasing or rental services concerning household linen. | |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. | |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment | |
| 997329 | Leasing or rental services concerning other goods | |
| 997331 | Licensing services for the right to use computer software and databases. | |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | |
| 997333 | Licensing services for the right to reproduce original art works | |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. | |
| 997335 | Licensing services for the right to use R&D products | |
| 997336 | Licensing services for the right to use trademarks and franchises | |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum | |
| 997339 | Licensing services for the right to use other intellectual property products and other rescources n.e.c | |
| 9981 | Research and development services | |
| 998111 | Research and experimental development services in natural sciences | |
| 998112 | Research and experimental development services in engineering and technology | |
| 998113 | Research and experimental development services in medical sciences and pharmacy. | |
| 998114 | Research and experimental development services in agricultural sciences. | |
| 998121 | Research and experimental development services in social sciences. | |
| 998122 | Research and experimental development services in humanities | |
| 998130 | Interdisciplinary research and experimental development services. | |
| 998141 | Research and development originals in pharmaceuticals | |
| 998142 | Research and development originals in agriculture | |
| 998143 | Research and development originals in biotechnology | |
| 998144 | Research and development originals in computer related sciences | |
| 998145 | Research and development originals in other fields n.e.c. | |
| 9982 | Legal and accounting services | |
| 998211 | Legal advisory and representation services concerning criminal law. | |
| 998212 | Legal advisory and representation services concerning other fields of law. | |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | |
| 998214 | Legal documentation and certification services concerning other documents. | |
| 998215 | Arbitration and conciliation services | |
| 998216 | Other legal services n.e.c. | |
| 998221 | Financial auditing services | |
| 998222 | Accounting and bookkeeping services | |
| 998223 | Payroll services | |
| 998224 | Other similar services n.e.c | |
| 998231 | Corporate tax consulting and preparation services | |
| 998232 | Individual tax preparation and planning services | |
| 998240 | Insolvency and receivership services | |
| 9983 | Other professional, technical and business services | |
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. | |
| 998312 | Business consulting services including pubic relations services | |
| 998313 | Information technology (IT) consulting and support services | |
| 998314 | Information technology (IT) design and development services | |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services | |
| 998316 | IT infrastructure and network management services | |
| 998319 | Other information technology services n.e.c | |
| 998321 | Architectural advisory services | |
| 998322 | Architectural services for residential building projects | |
| 998323 | Architectural services for non-residential building projects | |
| 998324 | Historical restoration architectural services | |
| 998325 | Urban planning services | |
| 998326 | Rural land planning services | |
| 998327 | Project site master planning services | |
| 998328 | Landscape architectural services and advisory services | |
| 998331 | Engineering advisory services | |
| 998332 | Engineering services for building projects | |
| 998333 | Engineering services for industrial and manufacturing projects | |
| 998334 | Engineering services for transportation projects | |
| 998335 | Engineering services for power projects | |
| 998336 | Engineering services for telecommunications and broadcasting projects | |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. | |
| 998338 | Engineering services for other projects n.e.c. | |
| 998339 | Project management services for construction projects | |
| 998341 | Geological and geophysical consulting services | |
| 998342 | Subsurface surveying services | |
| 998343 | Mineral exploration and evaluation | |
| 998344 | Surface surveying and map-making services | |
| 998345 | Weather forecasting and meteorological services | |
| 998346 | Technical testing and analysis services | |
| 998347 | Certification of ships, aircraft, dams, etc. | |
| 998348 | Certification and authentication of works of art | |
| 998349 | Other technical and scientific services n.e.c. | |
| 998351 | Veterinary services for pet animals | |
| 998352 | Veterinary services for livestock | |
| 998359 | Other veterinary services n.e.c. | |
| 998361 | Advertising Services | |
| 998362 | Purchase or sale of advertising space or time, on commission | |
| 998363 | Sale of advertising space in print media (except on commission) | |
| 998364 | Sale of TV and radio advertising time | |
| 998365 | Sale of Internet advertising space | |
| 998366 | Sale of other advertising space or time (except on commission) | |
| 998371 | Market research services | |
| 998372 | Public opinion polling services | |
| 998381 | Portrait photography services | |
| 998382 | Advertising and related photography services | |
| 998383 | Event photography and event videography services | |
| 998384 | Specialty photography services | |
| 998385 | Restoration and retouching services of photography | |
| 998386 | Photographic & videographic processing services | |
| 998387 | Other Photography & Videography and their processing services n.e.c. | |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | |
| 998392 | Design originals | |
| 998393 | Scientific and technical consulting services | |
| 998394 | Original compilations of facts/information | |
| 998395 | Translation and interpretation services | |
| 998396 | Trademarks and franchises | |
| 998397 | Sponsorship Services & Brand Promotion Services | |
| 998399 | Other professional, technical and business services n.e.c. | |
| 9984 | Telecommunications, broadcasting and information supply services | |
| 998411 | Carrier services | |
| 998412 | Fixed telephony services | |
| 998413 | Mobile telecommunications services | |
| 998414 | Private network services | |
| 998415 | Data transmission services | |
| 998419 | Other telecommunications services including Fax services, Telex services n.e.c. | |
| 998421 | Internet backbone services | |
| 998422 | Internet access services in wired and wireless mode. | |
| 998423 | Fax, telephony over the Internet | |
| 998424 | Audio conferencing and video conferencing over the Internet | |
| 998429 | Other Internet telecommunications services n.e.c. | |
| 998431 | On-line text based information such as online books, newpapers, periodicals, directories etc | |
| 998432 | On-line audio content | |
| 998433 | On-line video content | |
| 998434 | Software downloads | |
| 998439 | Other on-line contents n.e.c. | |
| 998441 | News agency services to newspapers and periodicals | |
| 998442 | Services of independent journalists and press photographers | |
| 998443 | News agency services to audiovisual media | |
| 998451 | Library services | |
| 998452 | Operation services of public archives including digital archives | |
| 998453 | Operation services of historical archives including digital archives | |
| 998461 | Radio broadcast originals | |
| 998462 | Television broadcast originals | |
| 998463 | Radio channel programmes | |
| 998464 | Television channel programmes | |
| 998465 | Broadcasting services | |
| 998466 | Home programme distribution services | |
| 9985 | Support services | |
| 998511 | Executive/retained personnel search services | |
| 998512 | Permanent placement services, other than executive search services | |
| 998513 | Contract staffing services | |
| 998514 | Temporary staffing services | |
| 998515 | Long-term staffing (pay rolling) services | |
| 998516 | Temporary staffing-to-permanent placement services | |
| 998517 | Co-employment staffing services | |
| 998519 | Other employment & labour supply services n.e.c | |
| 998521 | Investigation services | |
| 998522 | Security consulting services | |
| 998523 | Security systems services | |
| 998524 | Armoured car services | |
| 998525 | Guard services | |
| 998526 | Training of guard dogs | |
| 998527 | Polygraph services | |
| 998528 | Fingerprinting services | |
| 998529 | Other security services n.e.c. | |
| 998531 | Disinfecting and exterminating services | |
| 998532 | Window cleaning services | |
| 998533 | General cleaning services | |
| 998534 | Specialized cleaning services for reservoirs and tanks | |
| 998535 | Sterilization of objects or premises (operating rooms) | |
| 998536 | Furnace and chimney cleaning services | |
| 998537 | Exterior cleaning of buildings of all types | |
| 998538 | Cleaning of transportation equipment | |
| 998539 | Other cleaning services n.e.c. | |
| 998540 | Packaging services of goods for others | |
| 998541 | Parcel packing and gift wrapping | |
| 998542 | Coin and currency packing services | |
| 998549 | Other packaging services n.e.c | |
| 998551 | Reservation services for transportation | |
| 998552 | Reservation services for accommodation, cruises and package tours | |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls | |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | |
| 998555 | Tour operator services | |
| 998556 | Tourist guide services | |
| 998557 | Tourism promotion and visitor information services | |
| 998559 | Other travel arrangement and related services n.e.c | |
| 998591 | Credit reporting & rating services | |
| 998592 | Collection agency services | |
| 998593 | Telephone-based support services | |
| 998594 | Combined office administrative services | |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc | |
| 998596 | Events, Exhibitions, Conventions and trade shows organisation and assistance services | |
| 998597 | Landscape care and maintenance services | |
| 998598 | Other information services n.e.c. | |
| 998599 | Other support services n.e.c. | |
| 9986 | Support services to agriculture, hunting, forestry, fishing, mining and utilities | |
| 998611 | Support services to crop production | |
| 998612 | Animal husbandry services | |
| 998613 | Support services to hunting | |
| 998614 | Support services to forestry and logging | |
| 998615 | Support services to fishing | |
| 998619 | Other support services to agriculture, hunting, forestry and fishing | |
| 998621 | Support services to oil and gas extraction | |
| 998622 | Support services to other mining n.e.c. | |
| 998631 | Support services to electricity transmission and distribution | |
| 998632 | Support services to gas distribution | |
| 998633 | Support services to water distribution | |
| 998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | |
| 9987 | Maintenance, repair and installation (except construction) services | |
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment. | |
| 998712 | Maintenance and repair services of office and accounting machinery | |
| 998713 | Maintenance and repair services of computers and peripheral equipment | |
| 998714 | Maintenance and repair services of transport machinery and equipment | |
| 998715 | Maintenance and repair services of electrical household appliances | |
| 998716 | Maintenance and repair services of telecommunication equipments and apparatus | |
| 998717 | Maintenance and repair services of commercial and industrial machinery. | |
| 998718 | Maintenance and repair services of elevators and escalators | |
| 998719 | Maintenance and repair services of other machinery and equipments | |
| 998721 | Repair services of footwear and leather goods | |
| 998722 | Repair services of watches, clocks and jewellery | |
| 998723 | Repair services of garments and household textiles | |
| 998724 | Repair services of furniture | |
| 998725 | Repair services of bicycles | |
| 998726 | Maintenance and repair services of musical instruments | |
| 998727 | Repair services for photographic equipment and cameras | |
| 998729 | Maintenance and repair services of other goods n.e.c. | |
| 998731 | Installation services of fabricated metal products, except machinery and equipment. | |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment. | |
| 998733 | Installation services of office and accounting machinery and computers | |
| 998734 | Installation services of radio, television and communications equipment and apparatus. | |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments. | |
| 998736 | Installation services of electrical machinery and apparatus n.e.c. | |
| 998739 | Installation services of other goods n.e.c. | |
| 9988 | Manufacturing services on physical inputs (goods) owned by others | |
| 998811 | Meat processing services | |
| 998812 | Fish processing services | |
| 998813 | Fruit and vegetables processing services | |
| 998814 | Vegetable and animal oil and fat manufacturing services | |
| 998815 | Dairy product manufacturing services | |
| 998816 | Other food product manufacturing services | |
| 998817 | Prepared animal feeds manufacturing services | |
| 998818 | Beverage manufacturing services | |
| 998819 | Tobacco manufacturing services n.e.c. | |
| 998821 | Textile manufacturing services | |
| 998822 | Wearing apparel manufacturing services | |
| 998823 | Leather and leather product manufacturing services | |
| 998831 | Wood and wood product manufacturing services | |
| 998832 | Paper and paper product manufacturing services | |
| 998841 | Coke and refined petroleum product manufacturing services | |
| 998842 | Chemical product manufacturing services | |
| 998843 | Pharmaceutical product manufacturing services | |
| 998851 | Rubber and plastic product manufacturing services | |
| 998852 | Plastic product manufacturing services | |
| 998853 | Other non-metallic mineral product manufacturing services | |
| 998860 | Basic metal manufacturing services | |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | |
| 998872 | Weapon and ammunition manufacturing services | |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | |
| 998874 | Computer, electronic and optical product manufacturing services | |
| 998875 | Electrical equipment manufacturing services | |
| 998876 | General-purpose machinery manufacturing services n.e.c. | |
| 998877 | Special-purpose machinery manufacturing services | |
| 998881 | Motor vehicle and trailer manufacturing services | |
| 998882 | Other transport equipment manufacturing services | |
| 998891 | Furniture manufacturing services | |
| 998892 | Jewellery manufacturing services | |
| 998893 | Imitation jewellery manufacturing services | |
| 998894 | Musical instrument manufacturing services | |
| 998895 | Sports goods manufacturing services | |
| 998896 | Game and toy manufacturing services | |
| 998897 | Medical and dental instrument and supply manufacturing services | |
| 998898 | Other manufacturing services n.e.c. | |
| 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services | |
| 998911 | Publishing, on a fee or contract basis | |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | |
| 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services | |
| 998931 | Iron and steel casting services | |
| 998932 | Non-ferrous metal casting services | |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services | |
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis | |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | |
| 9991 | Public administration and other services provided to the community as a whole; compulsory social security services | |
| 999111 | Overall Government public services | |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. | |
| 999113 | Public administrative services related to the more efficient operation of business. | |
| 999119 | Other administrative services of the government n.e.c. | |
| 999121 | Public administrative services related to external affairs, diplomatic and consular services abroad. | |
| 999122 | Services related to foreign economic aid | |
| 999123 | Services related to foreign military aid | |
| 999124 | Military defence services | |
| 999125 | Civil defence services | |
| 999126 | Police and fire protection services | |
| 999127 | Public administrative services related to law courts | |
| 999128 | Administrative services related to the detention or rehabilitation of criminals. | |
| 999129 | Public administrative services related to other public order and safety affairs n.e.c. | |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes. | |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors benefit schemes, other than for government employees | |
| 999133 | Administrative services related to unemployment compensation benefit schemes | |
| 999134 | Administrative services related to family and child allowance programmes | |
| 9992 | Education services | |
| 999210 | Pre-primary education services | |
| 999220 | Primary education services | |
| 999231 | Secondary education services, general | |
| 999232 | Secondary education services, technical and vocational. | |
| 999241 | Higher education services, general | |
| 999242 | Higher education services, technical | |
| 999243 | Higher education services, vocational | |
| 999249 | Other higher education services | |
| 999259 | Specialised education services | |
| 999291 | Cultural education services | |
| 999292 | Sports and recreation education services | |
| 999293 | Commercial training and coaching services | |
| 999294 | Other education and training services n.e.c. | |
| 999295 | services involving conduct of examination for admission to educational institutions | |
| 999299 | Other Educational support services | |
| 9993 | Human health and social care services | |
| 999311 | Inpatient services | |
| 999312 | Medical and dental services | |
| 999313 | Childbirth and related services | |
| 999314 | Nursing and Physiotherapeutic services | |
| 999315 | Ambulance services | |
| 999316 | Medical Laboratory and Diagnostic-imaging services | |
| 999317 | Blood, sperm and organ bank services | |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | |
| 999321 | Residential health-care services other than by hospitals | |
| 999322 | Residential care services for the elderly and persons with disabilities | |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | |
| 999332 | Other social services with accommodation for children | |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | |
| 999334 | Other social services with accommodation for adults | |
| 999341 | Vocational rehabilitation services | |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | |
| 999351 | Child day-care services | |
| 999352 | Guidance and counseling services n.e.c. related to children | |
| 999353 | Welfare services without accommodation | |
| 999359 | Other social services without accommodation n.e.c. | |
| 9994 | Sewage and waste collection, treatment and disposal and other environmental protection services | |
| 999411 | Sewerage and sewage treatment services | |
| 999412 | Septic tank emptying and cleaning services | |
| 999421 | Collection services of hazardous waste | |
| 999422 | Collection services of non-hazardous recyclable materials | |
| 999423 | General waste collection services, residential | |
| 999424 | General waste collection services, other n.e.c. | |
| 999431 | Waste preparation, consolidation and storage services | |
| 999432 | Hazardous waste treatment and disposal services | |
| 999433 | Non-hazardous waste treatment and disposal services | |
| 999441 | Site remediation and clean-up services | |
| 999442 | Containment, control and monitoring services and other site remediation services | |
| 999443 | Building remediation services | |
| 999449 | Other remediation services n.e.c. | |
| 999451 | Sweeping and snow removal services | |
| 999459 | Other sanitation services n.e.c. | |
| 999490 | Other environmental protection services n.e.c. | |
| 9995 | Services of membership organisations | |
| 999511 | Services furnished by business and employers organizations | |
| 999512 | Services furnished by professional organizations | |
| 999520 | Services furnished by trade unions | |
| 999591 | Religious services | |
| 999592 | Services furnished by political organizations | |
| 999593 | Services furnished by human rights organizations | |
| 999594 | Cultural and recreational associations | |
| 999595 | Services furnished by environmental advocacy groups | |
| 999596 | Services provided by youth associations | |
| 999597 | Other civic and social organizations | |
| 999598 | Home owners associations | |
| 999599 | Services provided by other membership organizations n.e.c. | |
| 9996 | Recreational, cultural and sporting services | |
| 999611 | Sound recording services | |
| 999612 | Motion picture, videotape, television and radio programme production services | |
| 999613 | Audiovisual post-production services | |
| 999614 | Motion picture, videotape and television programme distribution services | |
| 999615 | Motion picture projection services | |
| 999621 | Performing arts event promotion and organization services | |
| 999622 | Performing arts event production and presentation services | |
| 999623 | Performing arts facility operation services | |
| 999629 | Other performing arts and live entertainment services n.e.c. | |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc | |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | |
| 999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors | |
| 999641 | Museum and preservation services of historical sites and buildings | |
| 999642 | Botanical, zoological and nature reserve services | |
| 999651 | Sports and recreational sports event promotion and organization services | |
| 999652 | Sports and recreational sports facility operation services | |
| 999659 | Other sports and recreational sports services n.e.c. | |
| 999661 | Services of athletes | |
| 999662 | Support services related to sports and recreation | |
| 999691 | Amusement park and similar attraction services | |
| 999692 | Gambling and betting services including similar online services | |
| 999693 | Coin-operated amusement machine services | |
| 999694 | Lottery services | |
| 999699 | Other recreation and amusement services n.e.c. | |
| 9997 | Other services | |
| 999711 | Coin-operated laundry services | |
| 999712 | Dry-cleaning services (including fur product cleaning services) | |
| 999713 | Other textile cleaning services | |
| 999714 | Pressing services | |
| 999715 | Dyeing and colouring services | |
| 999719 | Other washing, cleaning and dyeing services n.e.c | |
| 999721 | Hairdressing and barbers services | |
| 999722 | Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services | |
| 999723 | Physical well-being services including health club & fitness centre | |
| 999729 | Other beauty treatment services n.e.c. | |
| 999731 | Cemeteries and cremation services | |
| 999732 | Undertaking services | |
| 999791 | Services involving commercial use or exploitation of any event | |
| 999792 | Agreeing to do an act | |
| 999793 | Agreeing to refrain from doing an act | |
| 999794 | Agreeing to tolerate an act | |
| 999795 | Conduct of religious ceremonies/rituals by persons | |
| 999799 | Other services n.e.c. | |
| 9998 | Domestic services | |
| 999800 | Domestic services both part time & full time | |
| 9999 | Services provided by extraterritorial organisations and bodies | |
| 999900 | Services provided by extraterritorial organizations and bodies | |
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| Chapter | Commodities | HSN Codes |
|---|---|---|
| Section I. Animals and Animal Products | ||
| Chapter 1 | Animals | 0101 to 0106 |
| Chapter 2 | Meat and edible offal | 0201 to 0210 |
| Chapter 3 | Fish and Crustaceans, Molluscs, and other Aquatic Invertebrates | 0301 to 0308 |
| Chapter 4 | Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin | 0401 to 0406 |
| Chapter 5 | Products of Animal Origin, Not Elsewhere Specified or Included | 0501 to 0511 |
| Section II. Vegetables and Vegetable Products | ||
| Chapter 6 | Live Trees and Other Plants; Bulbs, Roots, and the Like; Cut Flowers and Ornamental Foliage | 0601 to 0604 |
| Chapter 7 | Edible vegetables, certain roots and tubers | 0701 to 0714 |
| Chapter 8 | Edible fruit and nuts, the peel of citrus fruits or melons | 0801 to 0814 |
| Chapter 9 | Tea, coffee, mate and spices | 0901 to 0910 |
| Chapter 10 | Cereals | 1001 to 1008 |
| Chapter 11 | Milling products, malt, wheat gluten, starches, and inulin | 1101 to 1109 |
| Chapter 12 | Oil seeds and oleaginous fruits, grains, straw and fodder, seeds and fruit, and industrial or medicinal plants | 1201 to 1214 |
| Chapter 13 | Lac, gum, resin, and other saps and extracts | 1301 to 1302 |
| Chapter 14 | Vegetable plaiting materials, and vegetable products that are not specified elsewhere | 1401 to 1404 |
| Section III. Animal or Vegetable Oils, Their Cleavage Products, Waxes, and Prepared Edible Fats | ||
| Chapter 15 | Animal or vegetable oils, their cleavage products, waxes, and prepared edible fats | 1501 to 1522 |
| Section IV. Prepared Food, Beverages, Spirits, Tobacco and Tobacco Substitutes | ||
| Chapter 16 | Preparation of meat, fish or crustaceans, molluscs, or any other aquatic invertebrates | 1601 to 1605 |
| Chapter 17 | Sugar and sugar confectionery | 1701 to 1704 |
| Chapter 18 | Cocoa and cocoa preparations | 1801 to 1806 |
| Chapter 19 | Preparations of cereals, starch, flour, milk, and pastry products | 1901 to 1905 |
| Chapter 20 | Preparation of vegetables, fruits, nuts, or plant parts | 2001 to 2009 |
| Chapter 21 | Miscellaneous edible preparations | 2101 to 2106 |
| Chapter 22 | Beverages, vinegar, and spirits | 2201 to 2209 |
| Chapter 23 | Residues and Waste from the Food Industries; Prepared Animal Feed | 2301 to 2309 |
| Chapter 24 | Tobacco and tobacco substitutes that are manufactured | 2401 to 2403 |
| Section V. Minerals | ||
| Chapter 25 | Salt, earths and stones, sulphur, plastering material, lime and cement | 2501 to 2522 |
| Chapter 26 | Ores, slag, and ash | 2601 to 2617 |
| Chapter 27 | Mineral fuel, mineral oils and products of their distillation, mineral waxes, and bituminous substances | 2701 to 2716 |
| Section VI. Chemical Products or of Allied Industries | ||
| Chapter 28 | Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes | 2801 to 2853 |
| Chapter 29 | Organic chemicals | 2901 to 2942 |
| Chapter 30 | Pharmaceutical products | 3001 to 3006 |
| Chapter 31 | Fertilisers | 3101 to 3105 |
| Chapter 32 | Tanning or dyeing extracts, tannins and their derivatives, dyes, pigments, and other colouring matter, varnishes and paints, inks, putty and other mastics | 3201 to 3215 |
| Chapter 33 | Essential oils and resinoids, cosmetic or toilet preparations, perfumery | 3301 to 3307 |
| Chapter 34 | Soap, washing preparations, organic surface-active agents, lubricating preparations, prepared waxes, artificial waxes, polishing or scouring preparations, candles and similar items, modelling pastes, dental preparations and dental waxes with a basis of plaster | 3401 to 3407 |
| Chapter 35 | Albuminoidal substances, glues, enzymes, and modified starches | 3501 to 3507 |
| Chapter 36 | Explosives, pyrotechnic products, pyrophoric alloys, certain combustible preparations, and matches | 3601 to 3606 |
| Chapter 37 | Photographic or cinematographic goods | 3701 to 3707 |
| Chapter 38 | Miscellaneous chemical products | 3801 to 3824 |
| Section VII. Plastics, Rubber, and Articles Thereof | ||
| Chapter 39 | Plastics and plastic articles | 3901 to 3926 |
| Chapter 40 | Rubber and rubber articles | 4001 to 4017 |
| Section VIII. Raw Hides and Skins, Furskins and Articles Thereof, Leather, and Related Goods | ||
| Chapter 41 | Raw hides and skins (other than furskins) and leather | 4101 to 4114 |
| Chapter 42 | Articles made of leather, travel goods, handbags and similar containers, saddlery and harnesses, articles made of animal gut (other than silkworm gut) | 4201 to 4206 |
| Chapter 43 | Furskins and artificial fur and articles thereof | 4301 to 4304 |
| Section IX. Wood and Wooden Articles, Wood Charcoal, Cork and Articles of Cork, Basket Ware and Wickerwork, Manufacturers of Straw, Esparto or Other Plaiting Material | ||
| Chapter 44 | Wood and wooden articles, wood charcoal | 4401 to 4421 |
| Chapter 45 | Cork and articles of cork | 4501 to 4503 |
| Chapter 46 | Manufactures of straw, esparto or other plaiting materials, basket ware and wickerwork | 4601 to 4602 |
| Section X. Pulp of Wood or Other Fibrous Cellulosic Material, Recovered Paper or Paperboard (Waste and Scrap), Paper and Paperboard and Articles Thereof | ||
| Chapter 47 | Pulp of wood or other fibrous cellulosic material, recovered paper or paperboard (waste and scrap) | 4701 to 4823 |
| Chapter 48 | Paper and paperboard, articles made of paper pulp, or articles made of paper or paperboard. | 4801 to 4823 |
| Chapter 49 | Printed books, pictures, newspapers, and other products of the printing industry, typescripts, manuscripts and plans | 4901 to 4911 |
| Section XI. Textile and Textile Articles | ||
| Chapter 50 | Silk | 5001 to 5007 |
| Chapter 51 | Wool, fine or coarse animal hair, horse hair yarn and other woven fabrics | 5101 to 5113 |
| Chapter 52 | Cotton | 5201 to 5212 |
| Chapter 53 | Other vegetable textile fibres, paper yarn and woven fabrics made of paper yarn | 5301 to 5311 |
| Chapter 54 | Man-made filaments | 5401 to 5408 |
| Chapter 55 | Man-made staple fibres | 5501 to 5506 |
| Chapter 56 | Wadding, felt and nonwovens, twine, cordage, special yarns, ropes, and cables and articles thereof | 5601 to 5609 |
| Chapter 57 | Carpets and textile floor coverings | 5701 to 5705 |
| Chapter 58 | Special woven fabrics, lace tapestries, tufted textile fabrics, trimmings, and embroidery | 5801 to 5811 |
| Chapter 59 | Impregnated, covered, coated, or laminated textile fabrics, textile articles made for industrial use. | 5901 to 5911 |
| Chapter 60 | Knitted or crocheted fabrics | 6001 to 6006 |
| Chapter 61 | Articles of apparel and clothing accessories that are knitted or crocheted | 6101 to 6117 |
| Chapter 62 | Articles of apparel and clothing accessories that are not knitted or crocheted | 6201 to 6217 |
| Chapter 63 | Other made up textile articles, sets, worn clothing and textile articles, and rags | 6301 to 6310 |
| Section XII. Footwear, Headgear, Umbrellas, Walking Sticks and Seat Sticks, Whips, Riding Crops and Parts Thereof, Artificial Flowers, Articles of Human Hair, Prepared Feathers and Articles Made Thereof | ||
| Chapter 64 | Footwear, Gaiters, and the Like; Parts of Such Articles | 6401 to 6406 |
| Chapter 65 | Headgear and parts thereof | 6501 to 6507 |
| Chapter 66 | Umbrellas and sun umbrellas, walking sticks, seat sticks, riding crops and parts thereof, and whips | 6601 to 6603 |
| Chapter 67 | Prepared feathers and down and articles made thereof, artificial flowers, and articles made of human hair | 6701 to 6704 |
| Section XIII. Articles Made of Stone, Plaster, Asbestos, Cement, Mica, or Other Similar Materials, Glass and Glassware, Ceramic Products | ||
| Chapter 68 | Articles made of stone, plaster, cement, asbestos, mica or similar materials | 6801 to 6815 |
| Chapter 69 | Ceramic products | 6901 to 6914 |
| Chapter 70 | Glass and glassware | 7001 to 7020 |
| Section XIV. Natural or Cultured Pearls, Precious Metals Clad With Precious Metal and Articles Thereof, Precious or Semi-Precious Stones, Coins, Imitation Jewellery | ||
| Chapter 71 | Natural or cultured pearls, precious metals, metals that are clad with precious metal and articles thereof, precious or semi-precious stones, imitation jewellery, coins | 7101 to 7118 |
| Section XV. Base Metal and Articles Made of Base Metal | ||
| Chapter 72 | Iron and steel | 7201 to 7229 |
| Chapter 73 | Articles made of iron or steel | 7301 to 7326 |
| Chapter 74 | Copper and articles thereof | 7401 to 7413 |
| Chapter 75 | Nickel and articles thereof | 7501 to 7508 |
| Chapter 76 | Aluminium and articles thereof | 7601 to 7616 |
| Chapter 77 | (Reserved for possible future use) | - |
| Chapter 78 | Lead and articles thereof | 7801 to 7806 |
| Chapter 79 | Zinc and articles thereof | 7901 to 7907 |
| Chapter 80 | Tin and articles thereof | 8001 to 8007 |
| Chapter 81 | Other base metals, cermets, and articles thereof | 8101 to 8113 |
| Chapter 82 | Tools, implements, spoons and forks, cutlery, of base metal, and parts thereof | 8201 to 8215 |
| Chapter 83 | Miscellaneous articles made of base metal | 8301 to 8311 |
| Section XVI. Machinery and Mechanical Appliances, Electrical Equipment and Parts Thereof, Sound Reproducers and Recorders, Television Image and Sound Reproducers and Recorders, and Parts and Accessories of Such Articles | ||
| Chapter 84 | Nuclear reactors, machinery and mechanical appliances, boilers, and parts thereof | 8401 to 8487 |
| Chapter 85 | Electrical machinery and equipment and parts thereof, sound reproducers and recorders, television image and sound reproducers and recorders, and parts and accessories of such articles | 8501 to 8548 |
| Section XVII. Vehicles, Aircraft, Vessels, and Associated Transport Equipment | ||
| Chapter 86 | Tramway or railway locomotives, tramway or railway track fixtures and fittings and parts thereof, rolling stock and parts thereof, mechanical (including electro-mechanical) traffic signalling equipment of all kinds | 8601 to 8608 |
| Chapter 87 | Vehicles other than tramway or railway rolling stock, and parts and accessories thereof | 8701 to 8716 |
| Chapter 88 | Aircraft, spacecrafts, and parts thereof | 8801 to 8805 |
| Chapter 89 | Ships, boats and floating structures | 8901 to 8908 |
| Section XVIII. Optical, Photographic, Cinematographic, Checking, Measuring, Precision, Medical or Surgical Instruments and Apparatus, Musical Instruments, Clocks and Watches, Parts and Accessories Thereof | ||
| Chapter 90 | Optical, photographic, cinematographic, checking, measuring, precision, medical or surgical instruments and apparatus, parts and accessories thereof | 9001 to 9022 |
| Chapter 91 | Clocks and Watches and Parts Thereof | 9101 to 9114 |
| Chapter 92 | Musical Instruments; Parts and Accessories of Such Articles | 9201 to 9209 |
| Section XIX. Arms and Ammunition, Parts and Accessories Thereof | ||
| Chapter 93 | Arms and ammunition, parts and accessories thereof | 9301 to 9307 |
| Section XX. Miscellaneous Manufactured Articles | ||
| Chapter 94 | Furniture, mattresses, mattress supports, bedding, cushions and similar stuffed furnishing, lamps and lighting fittings, which are not elsewhere specified or included, illuminated signs and name-plates and the like, prefabricated buildings | 9401 to 9406 |
| Chapter 95 | Toys, games and sports requisites, parts and accessories thereof | 9501 to 9508 |
| Chapter 96 | Miscellaneous manufactured articles | 9601 to 9619 |
| Section XXI. Works of Art, Collectors’ Pieces and Antiques | ||
| Chapter 97 | Works of art, collectors' pieces and antiques | 9701 to 9706 |
| Chapter 98 | Project imports, laboratory chemicals, personal imports by air or post, passenger's baggage, ship stores | 9801 to 9806 |
| Chapter 99 | Services | - |
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