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.No Finance Act, 1994 erstwhile sec 65(105) Descriptions of Taxable Services Accounting Codes
      Tax Collection Other Receipts (interest) Penalties Deduct Refunds (for use by the field formations)
1 (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)]
* (c) Telegraph authority-pager[(c ) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]
2 (d) General insurance service 440005 440006 441297 440120
3 (e) Advertising agency services 440013 440016 441299 440017
4 (f) Courier agency service 440014 440018 441300 440019
5 (g) Consulting engineer services 440057 440058 441310 440059
6 (h) Custom House Agent service 440026 440027 441302 440028
7 (i) Steamer agent services 440029 440030 441303 440031
8 (j) Clearing and forwarding agent services 440045 440046 441306 440047
9 (k) Manpower recruitment/supply agency service 440060 440061 441311 440062
* (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 services 440032 440033 441304 440034
11 (m) Mandap keeper service 440035 440036 441305 440037
12 (n) Tour operator services 440063 440064 441312 440065
13 (o) Rent-a-cab scheme operator services 440048 440049 441307 440050
14 (p) Architect services 440072 440073 441314 440074
15 (q) Interior decoration/ Designer services 440076 440077 441315 440078
16 ( r) Management or business consultant service 440116 440117 441325 440118
17 (s) Chartered accountant services 440092 440093 441319 440094
18 (t) Cost accountant service 440096 440097 441320 440098
19 (u) Company secretary service 440100 440101 441321 440102
20 (v) Real estate agent service 440104 440105 441322 440106
21 (w) Security/ detective agency service 440108 440109 441323 440110
22 (x) Credit rating agency service 440088 440089 441318 440090
23 (y) Market research agency service 440112 440113 441324 440114
24 (z) Underwriter service 440084 440085 441317 440086
* (za) Mechanised slaughterhouse service[omitted vide Finance Act, 2001] 440080 440081 441316 440082
25 (za) Scientific & technical consultancy services 440125 440126 441326 440127
26 (zb) Photography service 440129 440130 441327 440131
27 (zc) Convention service 440133 440134 441328 440135
* (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 network 440153 440154 441333 440155
29 (zi) Video production agency/video tape production service 440157 440158 441334 440159
30 (zj) Sound recording studio or agency services 440161 440162 441335 440163
31 (zk) Broadcasting service 440165 440166 441336 440167
32 (zl) Insurance auxiliary service in relation to general insurance 440169 440170 441338 440171
33 (zm) Banking and other Financial services 440173 440174 441339 440175
34 (zn) Port service (major ports) 440177 440178 441341 440179
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] 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)]
36 (zq) Beauty parlours /beauty treatment 440209 440210 441361 440211
37 (zr) Cargo handling service 440189 440190 441348 440191
38 (zs) Cable operators 440217 440218 441366 440219
39 (zt) Dry cleaning service 440221 440222 441369 440223
40 (zu) Event management 440197 440198 441353 440199
41 (zv) Fashion design 440213 440214 441363 440215
42 (zw) Health club and fitness centre service 440205 440206 441358 440207
43 (zx) Life insurance service 440185 440186 441346 440187
44 (zy) Insurance auxiliary service concerning life insurance business 440185 440186 441346 440187
45 (zz) Rail travel agent’s service 440201 440202 441356 440203
46 (zza) Storage and warehousing services 440193 440194 441350 440195
47 (zzb) Business auxiliary service 440225 440226 441371 440227
48 (zzc) Commercial training or coaching 440229 440230 441374 440231
49 (zzd) Erection, commissioning and installation 440233 440234 441376 440235
50 (zze) Franchise service 440237 440238 441384 440239
51 (zzf) Internet café 440241 440242 441386 440243
52 (zzg) Maintenance or repair service 440245 440246 441388 440247
53 (zzh) Technical testing and analysis service 440249 440250 441389 440251
54 (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)]
55 (zzk) Foreign exchange broker service 440173 440174 441339 440175
56 (zzl) Other port (minor port) service 440177 440178 441341 440179
57 (zzm) Airport services by airport authority 440258 440259 441391 440260
58 (zzn) Transport of goods by air 440266 440267 441393 440268
59 (zzo) Business exhibition service 440254 440255 441390 440256
60 (zzp) Transport of goods by road/goods transport agency service 440262 440263 441392 440264
61 (zzq) Construction services other than residential complex, including commercial/industrial buildings or civil structures 440290 440291 441399 440292
62 (zzr) Services by holder of intellectual property right providing intellectual property services other than copyright 440278 440279 441396 440280
63 (zzs) Opinion poll agency service 440274 440275 441395 440276
64 (zzt) Outdoor catering 440051 440052 441308 440053
65 (zzu) Services by a programme producer 440286 440287 441398 440288
66 (zzv) Survey and exploration of mineral 440270 440271 441394 440272
67 (zzw) Pandal or shamiana service 440054 440055 441309 440056
68 (zzx) Travel agent for booking of passage(other than air/rail travel agents) 440294 440295 441400 440296
69 (zzy) Services provided by recognised/registered associations in relation to forward contracts 440282 440283 441397 440284
70 (zzz) Transport of goods through pipeline or other conduit 440302 440303 441430 440304
71 (zzza) Site formation and clearance, excavation, earth moving and demolition services 440306 440307 441431 440308
72 (zzzb) Dredging of rivers, ports harbours, backwaters, estuaries, etc. 440310 440311 441432 440312
73 (zzzc) Survey and map making service 440314 440315 441433 440316
74 (zzzd) Cleaning services 440318 440319 441434 440320
75 (zzze) Club or association service 440322 440323 441435 440324
76 (zzzf) Packaging service 440326 440327 441436 440328
77 (zzzg) Mailing list compilation and mailing service 440330 440331 441437 440332
78 (zzzh) Construction of residential complex service 440334 440335 441438 440336
79 (zzzi) Service provided by a registrar to an issue 440338 440339 441439 440340
80 (zzzj) Service provided by a share transfer agent 440342 440343 441440 440344
81 (zzzk) Automated Teller Machine operations, maintenance or management service 440346 440347 441441 440348
82 (zzzl) Service provided by a recovery agent 440350 440351 441442 440352
83 (zzzm) Selling of space or time slots for advertisements 440354 440355 441443 440356
84 (zzzn) Sponsorship service provided to body-corporate or firm including sports sponsorships 440358 440359 441444 440360
85 (zzzo) Transport of passengers embarking on domestic/international journey by air 440362 440363 441445 440364
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) 440390 440391 441446 440392
87 (zzzq) Business support service 440366 440367 441447 440368
88 (zzzr) Auction service 440370 440371 441448 440372
89 (zzzs) Public relation management service 440374 440375 441449 440376
90 (zzzt) Ship management service 440378 440379 441450 440380
91 (zzzu) Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) 440382 440383 441451 440384
92 (zzzv) Transport of persons by cruise ship 440386 440387 441452 440388
93 (zzzw) Credit card, debit card, charge card or other payment card related services 440394 440395 441453 440396
94 (zzzx) Services of telegraph authority in relation to telecommunication service 440398 440399 441454 440400
95 (zzzy) Mining of mineral, oil or gas service 440402 440403 441455 440404
96 (zzzz) Renting of immovable property services 440406 440407 441456 440408
97 (zzzza) Works contract service 440410 440411 441457 440412
98 (zzzzb) Development and supply of content for use in telecom services, advertising agency, etc. 440414 440415 441458 440416
99 (zzzzc) Asset management including portfolio management and fund management 440418 440419 441459 440420
100 (zzzzd) Design service other than interior decoration and fashion designing 440422 440423 441460 440424
101 (zzzze) Information technology software service 440452 440450 441461 440451
102 (zzzzf) Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP) 440430 440431 441462 440432
103 (zzzzg) Services provided by a recognized stock exchange in relation to transaction in securities 440434 440435 441463 440436
104 (zzzzh) Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 440438 440439 441464 440440
105 (zzzzi) Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts 440442 440443 441465 440446
106 (zzzzj) Services provided by any person in relation to supply of tangible goods 440445 440447 441466 440448
107 (zzzzk) Cosmetic and plastic surgery service 440460 440463 441467 440466
108 (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
109 (zzzzm) Legal consultancy service 440480 440483 441469 440486
110 (zzzzn) Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc. 440595 440596 441470 440597
111 (zzzzo) Health services by a clinical establishment, health check-up/diagnosis , etc. 440598 440599 441471 440600
112 (zzzzp) Maintenance of medical records 440601 440602 441472 440603
113 (zzzzq) Service of promotion or marketing of brand of goods/services/events 440604 440605 441473 440606
114 (zzzzr) Service of permitting commercial use or exploitation of events 440607 440608 441474 440609
115 (zzzzs) Electricity exchange service 440610 440611 441475 440612
116 (zzzzt) Copyright service – transfer temporarily/ permit use or enjoyment 440613 440614 441476 440615
117 (zzzzu) Special services provided by builders 440616 440617 441477 440618
118 (zzzzv) Restaurant service 441067 441068 441478 441069
119 (zzzzw) Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 441070 441071 441479 441072
120   Other taxable services [ services other than the 119 listed above] 441480 441481 441485 441482

Service Tax Accounting Codes for Education Cess

S.No   Description Tax collection Other receipts(interest) Penalties Deduct refunds
1   Primary Education Cess 00440298 440299 441486 440300
2   Secondary and Higher Education Cess 00440426 440427 441487 440428

All Taxable Service

Description Tax collection Other receipts(interest) Penalties Deduct 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) 00441089 441090 441093 441094

'Service Tax Accounting Codes' have 2 comments

  1. March 3, 2014 @ 5:47 am dhanush

    what is tax rate for accounting code – 00441089 -other than in negative list.

    Reply

  2. June 9, 2017 @ 12:47 pm jyoti

    What is a code of service tax for gas agency?

    Reply


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