Service Tax Accounting Codes

Service Tax accounting codes must be mentioned in the Service Tax Payment Challan (GAR 7). In case of Multiple service Providerservice tax accounting codes (a service provider rendering more than one taxable service), amount attributable to each such service along with the concerned accounting codes should be mentioned clearly in the column provided for this purpose in the GAR 7 Challan. You can download the Accounting Codes at the Bottom as PDF.

List of Service Tax Accounting Codes.

S.NoFinance Act, 1994 erstwhile sec 65(105)Descriptions of Taxable ServicesAccounting Codes
   Tax CollectionOther Receipts (interest)PenaltiesDeduct Refunds (for use by the field formations)
1(a)Stockbroker service440008440009441298440121
*(b)Telegraph authority-telephone connection [(b) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
*(c)Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
2(d)General insurance service440005440006441297440120
3(e)Advertising agency services440013440016441299440017
4(f)Courier agency service440014440018441300440019
5(g)Consulting engineer services440057440058441310440059
6(h)Custom House Agent service440026440027441302440028
7(i)Steamer agent services440029440030441303440031
8(j)Clearing and forwarding agent services440045440046441306440047
9(k)Manpower recruitment/supply agency service440060440061441311440062
*(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)]----
10(l)Air travel agent services440032440033441304440034
11(m)Mandap keeper service440035440036441305440037
12(n)Tour operator services440063440064441312440065
13(o)Rent-a-cab scheme operator services440048440049441307440050
14(p)Architect services440072440073441314440074
15(q)Interior decoration/ Designer services440076440077441315440078
16( r)Management or business consultant service440116440117441325440118
17(s)Chartered accountant services440092440093441319440094
18(t)Cost accountant service440096440097441320440098
19(u)Company secretary service440100440101441321440102
20(v)Real estate agent service440104440105441322440106
21(w)Security/ detective agency service440108440109441323440110
22(x)Credit rating agency service440088440089441318440090
23(y)Market research agency service440112440113441324440114
24(z)Underwriter service440084440085441317440086
*(za)Mechanised slaughterhouse service[omitted vide Finance Act, 2001]440080440081441316440082
25(za)Scientific & technical consultancy services440125440126441326440127
26(zb)Photography service440129440130441327440131
27(zc)Convention service440133440134441328440135
*(zd)Telegraph authority – leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
*(ze)Telegraph authority – telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
*(zf)Telegraph authority – telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
*(zg)Telegraph authority – facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]----
28(zh)Online information and database access service and/ or retrieval service through computer network440153440154441333440155
29(zi)Video production agency/video tape production service440157440158441334440159
30(zj)Sound recording studio or agency services440161440162441335440163
31(zk)Broadcasting service440165440166441336440167
32(zl)Insurance auxiliary service in relation to general insurance440169440170441338440171
33(zm)Banking and other Financial services440173440174441339440175
34(zn)Port service (major ports)440177440178441341440179
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]440181440182441343440183
*(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 treatment440209440210441361440211
37(zr)Cargo handling service440189440190441348440191
38(zs)Cable operators440217440218441366440219
39(zt)Dry cleaning service440221440222441369440223
40(zu)Event management440197440198441353440199
41(zv)Fashion design440213440214441363440215
42(zw)Health club and fitness centre service440205440206441358440207
43(zx)Life insurance service440185440186441346440187
44(zy)Insurance auxiliary service concerning life insurance business440185440186441346440187
45(zz)Rail travel agent’s service440201440202441356440203
46(zza)Storage and warehousing services440193440194441350440195
47(zzb)Business auxiliary service440225440226441371440227
48(zzc)Commercial training or coaching440229440230441374440231
49(zzd)Erection, commissioning and installation440233440234441376440235
50(zze)Franchise service440237440238441384440239
51(zzf)Internet café440241440242441386440243
52(zzg)Maintenance or repair service440245440246441388440247
53(zzh)Technical testing and analysis service440249440250441389440251
54(zzi)Technical inspection and certification agency service440249440250441389440251
*(zzj)Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]----
55(zzk)Foreign exchange broker service440173440174441339440175
56(zzl)Other port (minor port) service440177440178441341440179
57(zzm)Airport services by airport authority440258440259441391440260
58(zzn)Transport of goods by air440266440267441393440268
59(zzo)Business exhibition service440254440255441390440256
60(zzp)Transport of goods by road/goods transport agency service440262440263441392440264
61(zzq)Construction services other than residential complex, including commercial/industrial buildings or civil structures440290440291441399440292
62(zzr)Services by holder of intellectual property right providing intellectual property services other than copyright440278440279441396440280
63(zzs)Opinion poll agency service440274440275441395440276
64(zzt)Outdoor catering440051440052441308440053
65(zzu)Services by a programme producer440286440287441398440288
66(zzv)Survey and exploration of mineral440270440271441394440272
67(zzw)Pandal or shamiana service440054440055441309440056
68(zzx)Travel agent for booking of passage(other than air/rail travel agents)440294440295441400440296
69(zzy)Services provided by recognised/registered associations in relation to forward contracts440282440283441397440284
70(zzz)Transport of goods through pipeline or other conduit440302440303441430440304
71(zzza)Site formation and clearance, excavation, earth moving and demolition services440306440307441431440308
72(zzzb)Dredging of rivers, ports harbours, backwaters, estuaries, etc.440310440311441432440312
73(zzzc)Survey and map making service440314440315441433440316
74(zzzd)Cleaning services440318440319441434440320
75(zzze)Club or association service440322440323441435440324
76(zzzf)Packaging service440326440327441436440328
77(zzzg)Mailing list compilation and mailing service440330440331441437440332
78(zzzh)Construction of residential complex service440334440335441438440336
79(zzzi)Service provided by a registrar to an issue440338440339441439440340
80(zzzj)Service provided by a share transfer agent440342440343441440440344
81(zzzk)Automated Teller Machine operations, maintenance or management service440346440347441441440348
82(zzzl)Service provided by a recovery agent440350440351441442440352
83(zzzm)Selling of space or time slots for advertisements440354440355441443440356
84(zzzn)Sponsorship service provided to body-corporate or firm including sports sponsorships440358440359441444440360
85(zzzo)Transport of passengers embarking on domestic/international journey by air440362440363441445440364
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)440390440391441446440392
87(zzzq)Business support service440366440367441447440368
88(zzzr)Auction service440370440371441448440372
89(zzzs)Public relation management service440374440375441449440376
90(zzzt)Ship management service440378440379441450440380
91(zzzu)Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)440382440383441451440384
92(zzzv)Transport of persons by cruise ship440386440387441452440388
93(zzzw)Credit card, debit card, charge card or other payment card related services440394440395441453440396
94(zzzx)Services of telegraph authority in relation to telecommunication service440398440399441454440400
95(zzzy)Mining of mineral, oil or gas service440402440403441455440404
96(zzzz)Renting of immovable property services440406440407441456440408
97(zzzza)Works contract service440410440411441457440412
98(zzzzb)Development and supply of content for use in telecom services, advertising agency, etc.440414440415441458440416
99(zzzzc)Asset management including portfolio management and fund management440418440419441459440420
100(zzzzd)Design service other than interior decoration and fashion designing440422440423441460440424
101(zzzze)Information technology software service440452440450441461440451
102(zzzzf)Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)440430440431441462440432
103(zzzzg)Services provided by a recognized stock exchange in relation to transaction in securities440434440435441463440436
104(zzzzh)Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts440438440439441464440440
105(zzzzi)Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts440442440443441465440446
106(zzzzj)Services provided by any person in relation to supply of tangible goods440445440447441466440448
107(zzzzk)Cosmetic and plastic surgery service440460440463441467440466
108(zzzzl)Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)440470440473441468440476
109(zzzzm)Legal consultancy service440480440483441469440486
110(zzzzn)Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.440595440596441470440597
111(zzzzo)Health services by a clinical establishment, health check-up/diagnosis , etc.440598440599441471440600
112(zzzzp)Maintenance of medical records440601440602441472440603
113(zzzzq)Service of promotion or marketing of brand of goods/services/events440604440605441473440606
114(zzzzr)Service of permitting commercial use or exploitation of events440607440608441474440609
115(zzzzs)Electricity exchange service440610440611441475440612
116(zzzzt)Copyright service – transfer temporarily/ permit use or enjoyment440613440614441476440615
117(zzzzu)Special services provided by builders440616440617441477440618
118(zzzzv)Restaurant service441067441068441478441069
119(zzzzw)Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.441070441071441479441072
120 Other taxable services [ services other than the 119 listed above]441480441481441485441482

Service Tax Accounting Codes for Education Cess

S.No DescriptionTax collectionOther receipts(interest)PenaltiesDeduct refunds
1 Primary Education Cess00440298440299441486440300
2 Secondary and Higher Education Cess00440426440427441487440428

All Taxable Service

DescriptionTax collectionOther receipts(interest)PenaltiesDeduct refunds
All Taxable Services (registrations obtained under this description should be amended online by selecting appropriate description/s from the list of 120 descriptions given in this Annexure)00441089441090441093441094

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>