| 45200 | Maintenance and repair of motor vehicles | G | Service |
| 45403 | Maintenance and repair of motor cycles, mopeds, scooters and three wheelers | G | Service |
| 46102 | Activities of commission agents dealing in wholesale trade inwood, paper, skin, leather and fur,fuel, petroleum products, chemicals, perfumery and cosmetics, glass, minerals, ores and metals | G | Service |
| 46103 | Activities of commission agents dealing in wholesale trade in machinery & equipment, other than transport machinery | G | Service |
| 46109 | Activities of other commission agents n.e.c. (including commission agents working in emerging areas for wholesale trade | G | Service |
| 46201 | Wholesale of cereals & pulses | G | Service |
| 46203 | Wholesale of live animals and poultry | G | Service |
| 46204 | Wholesale of straw, fodder & other animal/poultry feed | G | Service |
| 46205 | Wholesale of flowers and plants | G | Service |
| 46206 | Wholesale of hides, skins and leather | G | Service |
| 46207 | Wholesale of oilseed oleaginous fruits | G | Service |
| 46208 | Wholesale of sugarcane | G | Service |
| 46209 | Whole sale of other agriculture raw materials n.e.c | G | Service |
| 46301 | Wholesale of fruits & vegetables | G | Service |
| 46302 | Wholesale of raw milk & dairy products | G | Service |
| 46304 | Wholesale of confectionery, bakery products and beverages other than intoxicants | G | Service |
| 46305 | Wholesale of edible oils, fats, sugar and processed/manufactured spices etc | G | Service |
| 46306 | Wholesale of tea, coffee & cocoa | G | Service |
| 46309 | Wholesale of other basic/manufactured food stuffs n.e.c | G | Service |
| 46411 | Wholesale of textiles, fabrics, yarn, household linen, articles of clothing, floor coverings and tapestry, sports clothes | G | Service |
| 46412 | Wholesale of umbrella and clothing accessories | G | Service |
| 46413 | Wholesale of footwear | G | Service |
| 46419 | Wholesale of other clothing items n.e.c | G | Service |
| 46491 | Wholesale of toiletry, perfumery and cosmetics | G | Service |
| 46492 | Wholesale of metal, porcelain and glass utensils; crockery and chinaware | G | Service |
| 46493 | Wholesale of furniture and fixtures | G | Service |
| 46494 | Wholesale of watches, clocks and optical goods | G | Service |
| 46495 | Wholesale of recorded audio or video tapes, CDs and DVDs | G | Service |
| 46496 | Wholesale of paper and other stationery items; books, magazines and newspapers | G | Service |
| 46497 | Wholesale of pharmaceutical and medical goods | G | Service |
| 46498 | Wholesale of precious metals and jewellery | G | Service |
| 46499 | Wholesale of other households goods, n.e.c. [Includes wholesale of household equipment and appliances, n.e.c; photographic equipment, games, toys and sports goods (also includes bicycles, cycle ricksh | G | Service |
| 46511 | Wholesale of computers and computer peripheral equipment | G | Service |
| 46512 | Wholesale of software | G | Service |
| 46521 | Wholesale of electronic valves and tubes, semiconductor devices, microchips, integrated circuits and printed circuits | G | Service |
| 46522 | Wholesale of radio, television and other consumer electronics including CD/DVD players and recorders | G | Service |
| 46523 | Wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs) and parts | G | Service |
| 46524 | Wholesale of telephone, mobile phone and communications equipment and parts | G | Service |
| 46529 | Wholesale of other electronic equipments and parts thereof | G | Service |
| 46531 | Wholesale of tractors used in agriculture and forestry | G | Service |
| 46532 | Wholesale of ploughs, manure spreaders, seeders, harvesters, threshers | G | Service |
| 46533 | Wholesale of milking machines, poultry-keeping machines, bee-keeping machines | G | Service |
| 46539 | Wholesale of other agriculture machinery n.e.c | G | Service |
| 46591 | Wholesale of office machinery and equipment, except computers and computer peripheral equipment | G | Service |
| 46592 | Wholesale of transport equipment except motor vehicles, motorcycles and bicycles | G | Service |
| 46593 | Wholesale of electrical machinery, equipment and supplies, n.e.c | G | Service |
| 46594 | Wholesale of construction and civil engineering machinery and equipment | G | Service |
| 46595 | Wholesale of machinery and equipment for the textile, wood and metal industries etc | G | Service |
| 46596 | Wholesale of scientific, medical and surgical machinery and equipment | G | Service |
| 46599 | Wholesale of other machinery, equipment and supplies n.e.c. including computer- controlled machine tools and computer-controlled sewing and knitting machines | G | Service |
| 46610 | Wholesale of solid, liquid and gaseous fuels and related products | G | Service |
| 46620 | Wholesale of metals and metal ores | G | Service |
| 46631 | Wholesale of wood in the rough and products of primary processing of wood | G | Service |
| 46632 | Wholesale of construction materials (sand, gravel etc.) | G | Service |
| 46633 | Wholesale of hardware and sanitary fittings and fixtures and flat glass including tools such as hammers, saws, screwdrivers and other hand tools | G | Service |
| 46634 | Wholesale of paints, varnishes, and lacquers | G | Service |
| 46639 | Wholesale of other construction equipment n.e.c | G | Service |
| 46691 | Wholesale of industrial chemicals, | G | Service |
| 46692 | Wholesale of fertilizers and agrochemical products | G | Service |
| 46693 | Wholesale of plastic materials in primary forms | G | Service |
| 46694 | Wholesale of rubber | G | Service |
| 46695 | Wholesale of textile fibres etc | G | Service |
| 46696 | Wholesale of paper in bulk | G | Service |
| 46697 | Wholesale of precious stones | G | Service |
| 46699 | Wholesale of metal and non-metal waste and scrap n.e.c | G | Service |
| 46901 | Wholesale trade via e-commerce excluding activities of commission agents | G | Service |
| 46909 | Other non-specialised wholesale trade n.e.c | G | Service |
| 47190 | Other retail sale in non-specialized stores | G | Service |
| 47211 | Retail sale of cereals and pulses, tea, coffee, spices and flour | G | Service |
| 47212 | Retail sale of fresh or preserved fruit and vegetables | G | Service |
| 47214 | Retail sale of bakery products, dairy products and eggs | G | Service |
| 47215 | Retail sale of sugar confectionery and sweetmeat | G | Service |
| 47219 | Retail sale of other food products n.e.c | G | Service |
| 47222 | Retail sale of non-alcoholic beverages including icecream not for consumption on the premises | G | Service |
| 47300 | Retail sale of automotive fuel in specialized stores [includes the activity of petrol filling stations | G | Service |
| 47411 | Retail sale of computers and computer peripherals | G | Service |
| 47412 | Retail sale of video games | G | Service |
| 47413 | Retail sale of non-customized software | G | Service |
| 47414 | Retail sale of telecommunication equipment | G | Service |
| 47420 | Retail sale of audio and video equipment in specialized stores | G | Service |
| 47510 | Retail sale of textiles in specialized stores | G | Service |
| 47521 | Retail sale of building material such as bricks, wood, sanitary equipment | G | Service |
| 47522 | Retail sale of hardware including paints, varnishes and lacquers and do-it-yourself materials and equipments | G | Service |
| 47523 | Retail sale of glass | G | Service |
| 47531 | Retail sale of carpets, rugs, curtains and net curtains | G | Service |
| 47532 | Retail sale of wallpaper and floor coverings | G | Service |
| 47591 | Retail sale of household furniture | G | Service |
| 47592 | Retail sale of household utensils and cutlery, crockery, glassware, china and pottery | G | Service |
| 47593 | Retail sale of gas stoves, cooking/kitchen appliances | G | Service |
| 47594 | Retail sale of refrigerators, washing machines and other electrical/electronic household goods | G | Service |
| 47595 | Retail sale of musical instruments | G | Service |
| 47599 | Retail sale of other household appliances n.e.c. ( security systems, such as locking devices, safes, and vaults, without installation or maintenance services etc. , wooden, cork and wickerwork goods, | G | Service |
| 47611 | Retail sale of books of all kinds | G | Service |
| 47612 | Retail sale of newspapers and magazines | G | Service |
| 47613 | Retail sale of stationery office supplies such as pens, pencils, paper etc | G | Service |
| 47620 | Retail sale of music and video recordings in specialized stores | G | Service |
| 47630 | Retail sale of sporting equipment in specialized stores | G | Service |
| 47640 | Retail sale of games and toys in specialized stores | G | Service |
| 47711 | Retail sale of readymade garments, hosiery goods, other articles of clothing and clothing accessories such as gloves, ties, braces etc | G | Service |
| 47712 | Retail sale of articles of fur and artificial fur | G | Service |
| 47713 | Retail sale of footwear | G | Service |
| 47714 | Retail sale of leather goods and travel accessories of leather and leather substitutes | G | Service |
| 47721 | Retail sale of pharmaceuticals, medical and orthopedic goods and toilet articles | G | Service |
| 47722 | Retail sale of perfumery and cosmetic articles | G | Service |
| 47731 | Retail sale of photographic, optical and precision equipment | G | Service |
| 47732 | Retail sale of watches and clocks | G | Service |
| 47733 | Retail sale of jewellery and imitation jewellery | G | Service |
| 47734 | Retail sale of flowers, plants, pet animals and pet food | G | Service |
| 47735 | Retail sale of souvenirs, craftwork and religious articles, stamps and coins | G | Service |
| 47736 | Retail sale of household fuel oil, bottled gas, coal and fuel wood | G | Service |
| 47737 | Retail sale of seeds, fertilizers, pesticides, machinery equipments and hand tools | G | Service |
| 47738 | Activities of commercial art galleries | G | Service |
| 47739 | Other retail sale of new goods in specialized stores n.e.c (weapons and ammunition, non food products) | G | Service |
| 47740 | Retail sale of second-hand goods | G | Service |
| 47820 | Retail sale via stalls and markets of textiles, clothing and footwear | G | Service |
| 47890 | Retail sale via stalls and markets of other goods | G | Service |
| 47911 | Retail sale via mail order houses | G | Service |
| 47912 | Retail sale via e-commerce | G | Service |
| 47990 | Other retail sale not in stores, stalls or markets | G | Service |