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  • Service Tax Accounting Codes

    Any agency or institution collecting service tax from its customers are mandated to have Service Tax Accounting Codes. These codes have to be quoted in the Service Tax Payment Challan (GAR 7). If you provide various taxable services, amount accrued for each service has to be mentioned alongside the corresponding accounting code in the GAR 7 Challan. These accounting codes help the government keep track of your services and payments.

    Account Codes in Service Tax, under the Major Head 0044, are as listed in the table below:

    Sr. No Service Category Date of Introduction Accounting codes
    Tax Collection Other Receipts
    1 Advertising 01.11.1996 00440013 00440016
    2 Air Travel Agent 01.07.1997 00440032 00440033
    3 Airport Services 10.09.2004 00440258 00440259
    4 Architect 16.10.1998 00440072 00440073
    5 ATM Operations, Management or Maintenance 01.05.2006 00440346 00440347
    6 Auctioneers’ service, other than auction of property under directions or orders of a count of or auction by Central Government. 01.05.2006 00440370 00440371
    7 Authorised Service Station 16.07.2001 00440181 00440182
    8 Auxiliary to General Insurance 16.07.2001 00440169 00440170
    9 Auxiliary to Life Insurance 16.08.2002
    10 Banking & Other Financial Services 16.07.2001 00440173 00440174
    11 Beauty Parlour 16.08.2002 00440209 00440210
    12 Broadcasting 16.07.2001 00440165 00440166
    13 Business Auxiliary Service 01.07.2003 00440225 00440226
    14 Business Exhibition Service 10.09.2004 00440254 00440255
    15 Business Support Service 01.05.2006 00440366 00440367
    16 Cable Operator 16.08.2002 00440217 00440218
    17 Cargo Handling 16.08.2002 00440189 00440190
    18 Chartered Accountant 16.10.1998 00440092 00440093
    19 Cleaning Service 16.06.2005 00440318 00440319
    20 Clearing & Forwarding Agent 16.07.1997 00440045 00440046
    21 Clubs and Associations 16.06.2005 00440322 00440323
    22 Commercial or Industrial Construction 10.09.2004 00440290 00440291
    23 Commercial Training or Coaching 01.07.2003 00440229 00440230
    24 Company Secretary 16.10.1998 00440100 00440101
    25 Construction of Residential Complex 16.06.2005 00440334 00440335
    26 Consulting Engineer 07.07.1997 00440057 00440058
    27 Convention Centre 16.07.2001 00440133 00440134
    28 Cost Accountant 16.10.1998 00440096 00440097
    29 Courier Services 01.11.1996 00440014 00440018
    30 Credit Card, Debit Card, Charge Card or other payment card related services 01.05.2006 00440394 00440395
    31 Credit Rating Agency 16.10.1998 00440088 00440089
    32 Custom House Agent 15.06.1997 00440026 00440027
    33 Dredging 16.06.2005 00440310 00440311
    34 Dry Cleaning 16.08.2002 00440221 00440222
    35 Erection, Commissioning or Installation 01.07.2003 00440233 00440234
    36 Event Management 16.08.2002 00440197 00440198
    37 Fashion Designer 16.08.2002 00440213 00440214
    38 Forward Contract Services 10.09.2004 00440282 00440283
    39 Franchise Service 01.07.2003 00440237 00440238
    40 Foreign Exchange Broker 01.07.2003 00440173 00440174
    41 General Insurance 01.07.1994 00440005 00440006
    42 Health Club & Fitness Centre 16.08.2002 00440205 00440206
    43 Intellectual Property Service 10.09.2004 00440278 00440279
    44 Interior Decorator 16.10.1998 00440076 00440077
    45 Internet Cafe 01.07.2003 00440241 00440242
    46 Internet Telecommunication Service 01.05.2006 00440382 00440383
    47 Life Insurance 16.08.2002 00440185 00440186
    48 Mailing List Compilation and Mailing 16.06.2005 00440330 00440331
    49 Management Consultant 01.07.1997 00440116 00440117
    50 Maintenance or Repair Service 01.07.2003 00440245 00440246
    51 Mandap Keeper 16.10.1998 00440035 00440036
    52 Manpower Recruitment or Supply Agency 07.07.1997 00440060 00440061
    53 Market Research Agency 16.10.1998 00440112 00440113
    54 On-line Information & Database Access or Retrieval Service 16.07.2001 00440153 00440154
    55 Opinion Poll Service 10.19.2004 00440274 00440275
    56 Outdoor Caterer 10.09.2004 00440051 00440052
    57 Packaging Service 16.06.2005 00440326 00440327
    58 Pandal or Shamiana Services 10.09.2004 00440054 00440055
    59 Photography 16.07.2001 00440129 00440130
    60 Port Service (Major Ports) 16.07.2001 00440177 00440178
    61 Port Services (Other Ports) 01.07.2003
    62 Public Relations Service 01.05.2006 00440374 00440375
    63 Rail Travel Agent 16.08.2002 00440201 00440202
    64 Real Estate Agent/Consultant 16.10.1998 00440104 00440105
    65 Recovery Agent 01.05.2006 00440350 00440351
    66 Registrar to an Issue 01.05.2006 00440338 00440339
    67 Rent-a-Cab Operator 16.07.1997 00440048 00440049
    68 Sale of space or time for Advertisement, other than print media 01.05.2006 00440354 00440355
    69 Scientific or Technical Consultancy 16.07.2001 00440125 00440126
    70 Security Agency 16.10.1998 00440108 00440109
    71 Share Transfer Agent 01.05.2006 00440342 00440343
    72 Ship Management service 01.05.2006 00440378 00440379
    73 Site Preparation 16.06.2005 00440306 00440307
    74 Sound Recording 16.07.2001 00440161 00440162
    75 Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event 01.05.2006 00440358 00440359
    76 Steamer Agent 15.06.1997 00440029 00440030
    77 Stock Broker 01.07.1994 00440008 00440009
    78 Storage & Warehousing 16.08.2002 00440193 00440194
    79 Survey & Exploration of Minerals 10.09.2004 00440270 00440271
    80 Survey and Map Making 16.06.2005 00440314 00440315
    81 T.V. & radio Programme Production Services 10.09.2004 00440286 00440287
    82 Technical Testing & Analysis 01.07.2003 00440249 00440250
    83 Technical Inspection & Certification Agency 01.07.2003 00440249 00440250
    84 Tour Operator 01.09.1997 00440063 00440064
    85 Transport of goods by Air 10.09.2004 00440266 00440267
    86 Transport of goods by Road 01.01.2005 00440262 00440263
    87 Transport of goods in containers by rail (‘other than Indian railway’ omitted w.e.f. 01.09.2009) 01.05.2006 00440390 00440391
    88 Transport of goods other than water, through Pipeline or other conduit 16.06.2005 00440302 00440303
    89 Transport of passengers embarking on international journey by air, other than economy class passengers 01.05.2006 00440362 00440363
    90 Transport of persons by cruise ship 01.05.2006 00440386 00440387
    91 Travel Agent other than Air & Rail Travel 10.09.2004 00440294 00440295
    92 Underwriter 16.10.1998 00440084 00440085
    93 Video Tape Production 16.07.2001 00440157 00440158
    94 Telecommunication 01.06.2007 00440398 00440399
    95 Renting of immovable property 01.06.2007 00440406 00440407
    96 Works contract 01.06.2007 00440410 00440411
    97 Content Development & Supply 01.06.2007 00440414 0440415
    98 Asset Management 01.06.2007 00440418 00440419
    99 Mining Services (Oil & Gas) 01.06.2006 00440402 00440403
    100 Design Services 01.06.2007 00440422 00440423
    101 Information Technology Software services 16.05.2008 00440452 00440450
    102 Investment Management for ULIP 16.05.2008 00440430 00440431
    103 Recognised Stock Exchange 16.05.2008 00440434 00440435
    104 Recognised Associations-Commodity Exchange Services 16.05.2008 00440438 00440439
    105 Clearing & Processing House services 16.05.2008 00440442 00440443
    106 Supply of Tangible Goods services 16.05.2008 00440445 00440447
    107 Cosmetic or Plastic Surgery Services 01.09.2009 00440460 00440463
    108 Transport of Coastal goods, Goods through National Waterways or Goods through Inland Waterways 01.09.2009 00440470 00440473
    109 Legal Consultancy Services 01.09.2009 00440480 00440483
    110 Promotion, marketing or organising of games of chance including lottery, bingo etc. services 01.07.2010 00440595 00440596
    111 Health services undertaken by Hospitals or Medical establishments 01.07.2010 00440598 00440599
    112 Maintenance of Medical Records services 01.07.2010 00440601 00440602
    113 Promotion of Brand of Goods, Services etc. 01.07.2010 00440604 00440605
    114 Services of Permitting Commercial Use or Exploitation of any event 01.07.2010 00440607 00440608
    115 Electricity Exchange Services 01.07.2010 00440610 00440611
    116 Copyright Services 01.07.2010 00440613 00440614
    117 Services provided by Builder in relation to preferential location, internal/external development, etc. 01.07.2010 00440616 00440617
    118 Services of Air-conditioned restaurants having license to service alcoholic beverages in relation to service of food or beverages. 1.5.2011 00441067 00441068
    119 Services of providing of accommodation in hotels/inns/cubs/guest houses/campsite for a continuous period of less than three months 1.5.2011 00441070 00441071

    The Accounting Code for ‘Education Cess’ is 00440298’ for all services, and that for ‘Secondary & Higher Education Cess’ is 00440426 for all services. ‘Other receipts’ indicates the code in case of interest and penalty on delayed payment of service tax.

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