Service tax department amended the rules of service tax. Service tax department also made amendment in the service tax form ST-1. The department issued service tax accounting codes for payment of service tax. Service tax department issued a notification regarding this amendment with a notification no. 48/2012 dated 30 November 2012. The changes in ST-1 form of service tax is as under.
|
Sl.No.
|
Description of taxable service (Choose from ANNEXURE)
|
|
1
|
2
|
|
|
|
|
|
|
Different accounting codes for payment of service tax asre as under.
Tags-service tax accounting codes,accounting codes for service tax,service tax rate list,taxable services,services which are taxable in service tax,service tax payment codes,payment codes for service tax
|
|
|
Accounting Codes
|
|
|
|
|
Finance Act, 1994 erstwhile section 65(105)
|
Descriptions of Taxable Services
|
Tax Collection
|
Other Receipts (interest)
|
Penalties
|
Deduct Refunds (for use by the field formations)
|
|
(a)
|
Stockbroker service
|
440008
|
440009
|
441298
|
440121
|
|
(b)
|
Telegraph authority-telephone
connection [(b) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440003
|
440119
|
441296
|
440122
|
|
(c)
|
Telegraph authority-pager[(c ) was
omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440015
|
440020
|
441301
|
440021
|
|
(d)
|
General insurance service
|
440005
|
440006
|
441297
|
440120
|
|
(e)
|
Advertising agency services
|
440013
|
440016
|
441299
|
440017
|
|
(f)
|
Courier agency service
|
440014
|
440018
|
441300
|
440019
|
|
(g)
|
Consulting engineer services
|
440057
|
440058
|
441310
|
440059
|
|
(h)
|
Custom House Agent service
|
440026
|
440027
|
441302
|
440028
|
|
(i)
|
Steamer agent services
|
440029
|
440030
|
441303
|
440031
|
|
(j)
|
Clearing and forwarding agent
services
|
440045
|
440046
|
441306
|
440047
|
|
(k)
|
Manpower recruitment/supply agency
service
|
440060
|
440061
|
441311
|
440062
|
|
(ka)
|
Goods Transport Operator
|
440067
|
440068
|
441313
|
440069
|
|
|
[This description is not to be used
since omitted and clubbed under (zzp) Transport of goods by road - goods
transport agency service - (zzp)]
|
|
|
|
|
|
(l)
|
Air travel agent services
|
440032
|
440033
|
441304
|
440034
|
|
(m)
|
Mandap keeper service
|
440035
|
440036
|
441305
|
440037
|
|
(n)
|
Tour operator services
|
440063
|
440064
|
441312
|
440065
|
|
(o)
|
Rent-a-cab scheme operator services
|
440048
|
440049
|
441307
|
440050
|
|
(p)
|
Architect services
|
440072
|
440073
|
441314
|
440074
|
|
(q)
|
Interior decoration/ Designer
services
|
440076
|
440077
|
441315
|
440078
|
|
(r)
|
Management or business consultant
service
|
440116
|
440117
|
441325
|
440118
|
|
(s)
|
Chartered accountant services
|
440092
|
440093
|
441319
|
440094
|
|
(t)
|
Cost accountant service
|
440096
|
440097
|
441320
|
440098
|
|
(u)
|
Company secretary service
|
440100
|
440101
|
441321
|
440102
|
|
(v)
|
Real estate agent service
|
440104
|
440105
|
441322
|
440106
|
|
(w)
|
Security/ detective agency service
|
440108
|
440109
|
441323
|
440110
|
|
(x)
|
Credit rating agency service
|
440088
|
440089
|
441318
|
440090
|
|
(y)
|
Market research agency service
|
440112
|
440113
|
441324
|
440114
|
|
(z)
|
Underwriter service
|
440084
|
440085
|
441317
|
440086
|
|
(za)
|
Mechanised slaughterhouse service
[omitted vide Finance Act, 2001]
|
440080
|
440081
|
441316
|
440082
|
|
(za)
|
Scientific & technical
consultancy services
|
440125
|
440126
|
441326
|
440127
|
|
(zb)
|
Photography service
|
440129
|
440130
|
441327
|
440131
|
|
(zc)
|
Convention service
|
440133
|
440134
|
441328
|
440135
|
|
(zd)
|
Telegraph authority - leased
circuit [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440137
|
440138
|
441329
|
440139
|
|
(ze)
|
Telegraph authority - telegraph
service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440141
|
440142
|
441330
|
440143
|
|
(zf)
|
Telegraph authority - telex service
[omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440145
|
440146
|
441331
|
440147
|
|
(zg)
|
Telegraph authority - facsimile
service [omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]
|
440149
|
440150
|
441332
|
440151
|
|
(zh)
|
Online information and database
access service and/ or retrieval service through computer network
|
440153
|
440154
|
441333
|
440155
|
|
(zi)
|
Video production agency/video tape
production service
|
440157
|
440158
|
441334
|
440159
|
|
(zj)
|
Sound recording studio or agency
services
|
440161
|
440162
|
441335
|
440163
|
|
(zk)
|
Broadcasting service
|
440165
|
440166
|
441336
|
440167
|
|
(zl)
|
Insurance auxiliary service in relation
to general insurance
|
440169
|
440170
|
441338
|
440171
|
|
(zm)
|
Banking and other Financial
services
|
440173
|
440174
|
441339
|
440175
|
|
(zn)
|
Port service (major ports)
|
440177
|
440178
|
441341
|
440179
|
|
(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]
|
440181
|
440182
|
441343
|
440183
|
|
(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)]
|
-------
|
-------
|
-------
|
-------
|
|
(zq)
|
Beauty parlours/beauty treatment
|
440209
|
440210
|
441361
|
440211
|
|
(zr)
|
Cargo handling service
|
440189
|
440190
|
441348
|
440191
|
|
(zs)
|
Cable operators
|
440217
|
440218
|
441366
|
440219
|
|
(zt)
|
Dry cleaning service
|
440221
|
440222
|
441369
|
440223
|
|
(zu)
|
Event management
|
440197
|
440198
|
441353
|
440199
|
|
(zv)
|
Fashion design
|
440213
|
440214
|
441363
|
440215
|
|
(zw)
|
Health club and fitness centre
service
|
440205
|
440206
|
441358
|
440207
|
|
(zx)
|
Life insurance service
|
440185
|
440186
|
441346
|
440187
|
|
(zy)
|
Insurance auxiliary service
concerning life insurance business
|
440185
|
440186
|
441346
|
440187
|
|
(zz)
|
Rail travel agent's service
|
440201
|
440202
|
441356
|
440203
|
|
(zza)
|
Storage and warehousing services
|
440193
|
440194
|
441350
|
440195
|
|
(zzb)
|
Business auxiliary service
|
440225
|
440226
|
441371
|
440227
|
|
(zzc)
|
Commercial training or coaching
|
440229
|
440230
|
441374
|
440231
|
|
(zzd)
|
Erection, commissioning and
installation
|
440233
|
440234
|
441376
|
440235
|
|
(zze)
|
Franchise service
|
440237
|
440238
|
441384
|
440239
|
|
(zzf)
|
Internet cafe
|
440241
|
440242
|
441386
|
440243
|
|
(zzg)
|
Maintenance or repair service
|
440245
|
440246
|
441388
|
440247
|
|
(zzh)
|
Technical testing and analysis
service
|
440249
|
440250
|
441389
|
440251
|
|
(zzi)
|
Technical inspection and
certification agency service
|
440249
|
440250
|
441389
|
440251
|
|
(zzj)
|
Authorised service station [omitted
w.e.f 16.6.05 and clubbed under (zo)]
|
-------
|
-------
|
-------
|
-------
|
|
(zzk)
|
Foreign exchange broker service
|
440173
|
440174
|
441339
|
440175
|
|
(zzl)
|
Other port (minor port) service
|
440177
|
440178
|
441341
|
440179
|
|
(zzm)
|
Airport services by airport authority
|
440258
|
440259
|
441391
|
440260
|
|
(zzn)
|
Transport of goods by air
|
440266
|
440267
|
441393
|
440268
|
|
(zzo)
|
Business exhibition service
|
440254
|
440255
|
441390
|
440256
|
|
(zzp)
|
Transport of goods by road/goods
transport agency service
|
440262
|
440263
|
441392
|
440264
|
|
(zzq)
|
Construction services other than
residential complex, including commercial/industrial buildings or civil
structures
|
440290
|
440291
|
441399
|
440292
|
|
(zzr)
|
Services by holder of intellectual
property right providing intellectual property services other than copyright
|
440278
|
440279
|
441396
|
440280
|
|
(zzs)
|
Opinion poll agency service
|
440274
|
440275
|
441395
|
440276
|
|
(zzt)
|
Outdoor catering
|
440051
|
440052
|
441308
|
440053
|
|
(zzu)
|
Services by a programme producer
|
440286
|
440287
|
441398
|
440288
|
|
(zzv)
|
Survey and exploration of mineral
|
440270
|
440271
|
441394
|
440272
|
|
(zzw)
|
Pandal or shamiana service
|
440054
|
440055
|
441309
|
440056
|
|
(zzx)
|
Travel agent for booking of
passage(other than air/rail travel agents)
|
440294
|
440295
|
441400
|
440296
|
|
(zzy)
|
Services provided by
recognised/registered associations in relation to forward contracts
|
440282
|
440283
|
441397
|
440284
|
|
(zzz)
|
Transport of goods through pipeline
or other conduit
|
440302
|
440303
|
441430
|
440304
|
|
(zzza)
|
Site formation and clearance,
excavation, earth moving and demolition services
|
440306
|
440307
|
441431
|
440308
|
|
(zzzb)
|
Dredging of rivers, ports harbours,
backwaters, estuaries, etc.
|
440310
|
440311
|
441432
|
440312
|
|
(zzzc)
|
Survey and map making service
|
440314
|
440315
|
441433
|
440316
|
|
(zzzd)
|
Cleaning services
|
440318
|
440319
|
441434
|
440320
|
|
(zzze)
|
Club or association service
|
440322
|
440323
|
441435
|
440324
|
|
(zzzf)
|
Packaging service
|
440326
|
440327
|
441436
|
440328
|
|
(zzzg)
|
Mailing list compilation and
mailing service
|
440330
|
440331
|
441437
|
440332
|
|
(zzzh)
|
Construction of residential complex
service
|
440334
|
440335
|
441438
|
440336
|
|
(zzzi)
|
Service provided by a registrar to
an issue
|
440338
|
440339
|
441439
|
440340
|
|
(zzzj)
|
Service provided by a share
transfer agent
|
440342
|
440343
|
441440
|
440344
|
|
(zzzk)
|
Automated Teller Machine
operations, maintenance or management service
|
440346
|
440347
|
441441
|
440348
|
|
(zzzl)
|
Service provided by a recovery
agent
|
440350
|
440351
|
441442
|
440352
|
|
(zzzm)
|
Selling of space or time slots for
advertisements
|
440354
|
440355
|
441443
|
440356
|
|
(zzzn)
|
Sponsorship service provided to
body-corporate or firm including sports sponsorships
|
440358
|
440359
|
441444
|
440360
|
|
(zzzo)
|
Transport of passengers embarking
on domestic/international journey by air
|
440362
|
440363
|
441445
|
440364
|
|
(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)
|
440390
|
440391
|
441446
|
440392
|
|
(zzzq)
|
Business support service
|
440366
|
440367
|
441447
|
440368
|
|
(zzzr)
|
Auction service
|
440370
|
440371
|
441448
|
440372
|
|
(zzzs)
|
Public relation management service
|
440374
|
440375
|
441449
|
440376
|
|
(zzzt)
|
Ship management service
|
440378
|
440379
|
441450
|
440380
|
|
(zzzu)
|
Internet telecommunication services
(includes internet telephony Service which became taxable from 01.05.2006)
|
440382
|
440383
|
441451
|
440384
|
|
(zzzv)
|
Transport of persons by cruise ship
|
440386
|
440387
|
441452
|
440388
|
|
(zzzw)
|
Credit card, debit card, charge
card or other payment card related services
|
440394
|
440395
|
441453
|
440396
|
|
(zzzx)
|
Services of telegraph authority in
relation to telecommunication service
|
440398
|
440399
|
441454
|
440400
|
|
(zzzy)
|
Mining of mineral, oil or gas
service
|
440402
|
440403
|
441455
|
440404
|
|
(zzzz)
|
Renting of immovable property
services
|
440406
|
440407
|
441456
|
440408
|
|
(zzzza)
|
Works contract service
|
440410
|
440411
|
441457
|
440412
|
|
(zzzzb)
|
Development and supply of content
for use in telecom services, advertising agency, etc.
|
440414
|
440415
|
441458
|
440416
|
|
(zzzzc)
|
Asset management including
portfolio management and fund management
|
440418
|
440419
|
441459
|
440420
|
|
(zzzzd)
|
Design service other than interior
decoration and fashion designing
|
440422
|
440423
|
441460
|
440424
|
|
(zzzze)
|
Information technology software
service
|
440452
|
440450
|
441461
|
440451
|
|
(zzzzf)
|
Services provided by an insurer of
life insurance under Unit Linked Insurance Plan (ULIP)
|
440430
|
440431
|
441462
|
440432
|
|
(zzzzg)
|
Services provided by a recognized
stock exchange in relation to transaction in securities
|
440434
|
440435
|
441463
|
440436
|
|
(zzzzh)
|
Services provided by
recognised/registered associations in relation to clearance or settlement of
transactions in goods or forward contracts
|
440438
|
440439
|
441464
|
440440
|
|
(zzzzi)
|
Services provided by a processing
and clearing house in relation to securities, goods and forward contracts
|
440442
|
440443
|
441465
|
440446
|
|
(zzzzj)
|
Services provided by any person in
relation to supply of tangible goods
|
440445
|
440447
|
441466
|
440448
|
|
(zzzzk)
|
Cosmetic and plastic surgery
service
|
440460
|
440463
|
441467
|
440466
|
|
(zzzzl)
|
Transport of goods by coastal
shipping (services by way of transportation of goods by inland waterways is
placed in the negative list)
|
440470
|
440473
|
441468
|
440476
|
|
(zzzzm)
|
Legal consultancy service
|
440480
|
440483
|
441469
|
440486
|
|
(zzzzn)
|
Promotion, marketing , organizing
or assisting in organizing games of chance including lottery, etc.
|
440595
|
440596
|
441470
|
440597
|
|
(zzzzo)
|
Health services by a clinical
establishment, health check-up/diagnosis, etc.
|
440598
|
440599
|
441471
|
440600
|
|
(zzzzp)
|
Maintenance of medical records
|
440601
|
440602
|
441472
|
440603
|
|
(zzzzq)
|
Service of promotion or marketing
of brand of goods/services/events
|
440604
|
440605
|
441473
|
440606
|
|
(zzzzr)
|
Service of permitting commercial
use or exploitation of events
|
440607
|
440608
|
441474
|
440609
|
|
(zzzzs)
|
Electricity exchange service
|
440610
|
440611
|
441475
|
440612
|
|
(zzzzt)
|
Copyright service - transfer
temporarily/permit use or enjoyment
|
440613
|
440614
|
441476
|
440615
|
|
(zzzzu)
|
Special services provided by
builders
|
440616
|
440617
|
441477
|
440618
|
|
(zzzzv)
|
Restaurant service
|
441067
|
441068
|
441478
|
441069
|
|
(zzzzw)
|
Service of providing accommodation
in hotels, inn, guest house, club or campsite whatever name called.
|
441070
|
441071
|
441479
|
441072
|
|
|
Other taxable services [services
other than the 119 listed above]
|
441480
|
441481
|
441485
|
441482
|
