Classification of Activity/Occupation

Group

Sub -

Code

Description

Group

No.

Division 37: Recycling

370

01

37001

Recycling of metal waste and scrap

Recycling of non-metal waste and scrap

E. ELECTRICITY, GAS AND WATER SUPPLY

Division 40: Electricity, Gas, Steam and Hot Water Supply

401

01

40101

Generation of electricity: hydro-electric power plants ,

coal based thermal power plants, oil-based thermal

power plants, atomic reactor power plants and other

power plants using conventional fuels (e.g. gas based)

Transmission of electricity generated from conventional

sources [hydro-electric power plants , coal based

thermal power plants, oil-based thermal power plants,

atomic reactor power plants and other power plants

using conventional fuels (e.g. gas based)]

401

02

40102

Energisation of pumpsets/wells (advances granted to

State Electricity Boards for energisation of pumpsets/

wells should be shown here)

401

03

40103

Collection and distribution of electric energy to

households, industrial, commercial and other users

401

04

40104

Generation and distribution of bio-gas energy

401

05

40105

Generation and distribution of Solar energy and energy

from other non-conventional sources (wind mills etc.)

402

01

40201

Manufacture of gas; distribution of gaseous fuels

through mains

403

01

40301

Steam and hot water supply

Division 41: Collection, purification and distribution of water

410

01

41001

Collection, Purification and distribution of water

Group

Sub -

Code

Description

Group

No.

F. CONSTRUCTION

Division 45: Construction

[Loans given to borrowers whose main occupation is construction and maintenance

of activities listed below]

Construction other than Infrastructure

450

01

45001

GENERAL CONSTRUCTION (including alteration,

addition, repair and maintenance) of residential buildings

or non-residential buildings carried -out on own-account

basis (as in the case of construction of buildings by a

builder for sale/lease) or on a fee or contract basis;

450

02

45002

SPECIALISED CONSTRUCTION [includes construction

and maintenance of sports stadia and other construction

not elsewhere classified and specialised construction such

as foundation work, water well drilling scaffolding etc.];

Construction and maintenance of industrial plants other

than power plants

[Loans given to borrowers for construction of house for

own use is to be shown under housing loans. Loans

extended to borrowers for construction of shops, factories,

staff quarters, office building etc. should be classified as

per the borrowers main activity.]

450

03

45003

Loan for Setting up of industrial estates

450

04

45004

Building installation and Building completion

[CONSTRUCTION CONTRACTORS]

Building installation [These activities are usually

performed at the site of construction, although parts of

the job may be carried out in a special shop. Repair of

installations is also included.] e.g. Plumbing and

drainage, Installation of heating and air-conditioning

systems, antennas, elevators and escalators; insulation

Group

Sub -

Code

Description

Group

No.

work (water, heat, sound); and sound proofing

systems, Electrical installation work for constructions

etc.

Building completion [Includes activities that contribute

to the completion or finishing of a construction. Repairs

of the same type are also included]

Infrastructure Construction

450

11

45011

Power-Construction / erection and maintenance of power

and transmission lines; hydro-electric projects, power

plants, other than hydro-electric power plants.

450

12

45012

Telecommunications-Construction/erection and

maintenance of telecommunication and transmission

lines; telecom projects.

450

13

45013

Roads & Ports-includes construction and maintenance

of roads, rail-beds, bridges, tunnels, pipelines, rope-

ways, ports, harbours and runways etc.; Construction

and Maintenance of water ways

450

19

45019

Other Infrastructure Construction n.e.c. like construction

and maintenance water reservoirs, irrigation channels

etc.

G. WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES,

MOTORCYCLES AND PERSONAL / HOUSEHOLD GOODS

Division 50: Sale, Maintenance and Repair of Motor Vehicles and Motorcycles;

Retail Sale of Automotive Fuel

500

01

50001

Sale of all kinds of Motor vehicles [Includes wholesale

and retail sale of new and used passenger motor

vehicles and lorries, trailers and semi trailers; Two-

wheelers (Motorcycles, scooter etc.) and Three-

wheelers (auto-rickshaws etc.)]

500

02

50002

Sale of all kinds of parts and accessories of motor

Group

Sub -

Code

Description

Group

No.

vehicles, Two- and Three-wheelers. [includes wholesale

& retail sale of all kinds of parts , components, and

accessories for motor vehicles, two- and three-

wheelers, when not combined with sale of such

vehicles themselves.];

500

03

50003

Maintenance and repair of motor vehicles, two- and

three-wheelers [including washing and polishing etc.]

500

05

50005

Retail sale of automotive fuel [includes the activity of

petrol filling stations. This activity is often combined with

sales of lubricating products, cleaning and all other

kinds of products for motor vehicles. If the main

object, however, is the sale of automotive fuel or

lubricants, they remain classified here.]

Division 51: Wholesale Trade and Commission trade (Except of Motor Vehicles and Motorcycles)

511

01

51101

Wholesale on a fee or contract basis. [Includes

commission agents, commodity brokers and auctioneers

and all other wholesalers who trade on behalf and on

the account of others]

512

01

51201

Food Procurement

512

02

51202

Food grains (cereals and pulses)

512

03

51203

Tobacco & Tobacco products.

512

04

51204

Food and beverages [includes wholesale of fruits and

vegetables, dairy products, eggs & edible oils & fats,

meat, fishery products, sugar, confectionery & bakery

products, beverages, coffee, tea, cocoa and spices,

etc.]

512

05

51205

Seeds (including cotton and oil seeds), agricultural raw

material & live animals

513

01

51301

Diamonds, Gems and Jewellery

513

02

51302

Pharmaceutical and medical goods;

Group

Sub -

Code

Description

Group

No.

513

03

51303

Textiles, clothing and footwear and other household

goods like toiletry, perfumery, cosmetics, metal,

porcelain & glass utensils; crockery and chinaware &

household products made from rubber & plastic; furniture

& fixtures; watches/clocks & optical goods; radio,

television & other consumer electronics; paper & other

stationery items; books, magazines & newspapers;

photographic equipments, games, toys & sports goods;

leather goods & travel accessories; cleaning materials

etc.

514

01

51401

Cotton

514

02

51402

Jute and Mesta

514

03

51403

Fertilizers (including advances granted to factories for

distribution of fertilizers) and pesticides

514

04

51404

Wholesale of solid, liquid and gaseous fuels and related

products.

514

05

51405

Wholesale of metals and metal ores

514

06

51406

Wholesale of construction materials, hardware,

plumbing and heating equipment and supplies

514

09

51409

Wholesale of other intermediate products, waste and

scrap [includes basic industrial chemicals, plastic

materials in primary forms, textile fibres, waste and

scrap and materials for re-cycling etc.]

515

01

51501

Agricultural machinery and equipment

515

02

51502

Machinery, equipment and supplies (other than

agricultural machinery and equipment)

519

01

51901

Handicrafts

519

02

51902

Carpets

519

09

51909

Other wholesale n.e.c. [Includes specialized wholesale

not covered in any one of the previous categories and

Group

Sub -

Code

Description

Group

No.

wholesale in a variety of goods without any particular

specialization.]

Division 52: Retail Trade (Except of Motor Vehicles and Motor Cycles); Repair

of Personal and Household Goods

521

01

52101

Non-specialized retail trade in stores (General

merchandise) including consumer co-operative stores

521

02

52102

Public utility services transacted through consumer co-

operative stores & private retail traders (i.e. advances granted

for fair price shops/authorised ration shops dealing in essential

commodities i.e. wheat, rice, sugar, controlled cloth, kerosene

oil, imported edible oil and soft coke)

(These retail outlets of the public distribution system fall

under the purview of statutory rationing/modified rationing/

informal rationing administered by State Government/Union

Territory Administrations and they are required to have

separate physical entity (demarcated premises) and

maintain separate books of accounts and records covering

purchase, store and sale of essential commodities to

family/ration card-holders issued by Controller of

Rationing/Directorate of Civil Supplies, etc.)

522

01

52201

Retail sale in specialized stores of food, beverages and

tobacco

523

01

52301

Retail sale of fertilizers and pesticides

523

02

52302

Retail sale of seeds

523

03

52303

Retail sale of Agricultural implements and machinery

523

11

52311

Retail sale of diamonds, gems & Jewellery

523

12

52312

Retail sale of construction materials, hardware, paints

and glass

523

13

52313

Retail sale in specialised stores of pharmaceutical and

medical goods, cosmetic and toilet articles;

Group

Sub -

Code

Description

Group

No.

Textiles, clothing, footwear and leather goods [including

travel accessories];

Household appliances, articles and equipment;

Other retail sale in specialised stores like watches and

clocks, computers and non-customized software,

photographic, optical and other stores and supplies etc.,

firewood, coal and kerosene oil and cooking gases,

books, magazines and stationery, including distribution

of newspapers, sports goods, games and toys, flowers

and plants; pet animals; wall paper and floor coverings;

and other non-food products not elsewhere classified

523

19

52319

Other Retail trade n.e.c.

524

01

52401

Retail sale of second hand goods in stores(including

the pawn shops)

525

01

52501

Retail trade not in stores e.g. via mail order houses

[includes the activity of retail selling through tele-

shopping]; via stocks and markets; via Internet (network

marketing) etc.; by salespersons who go from house

to house or by vending machines or on a fee or contract

basis etc.

526

01

52601

Repairs of personal and household goods: includes

repair of footwear and leather goods, household

electrical appliances, TV,VCR, radio, tape recorder,

refrigerator and other similar items, watches and

clocks, bicycles and cycle rickshaws etc.

[Repairs and services carried out by individual or

company other than the manufacturer is to be classified

here. Repairs of capital goods are classified in the same

class as the units that produce the goods]

Group

Sub -

Code

Description

Group

No.

H. HOTELS AND RESTAURANTS

Division 55: Hotels and Restaurants

551

01

55101

Hotels, Motels and Resorts; camping sites and other

provision of short-stay accommodation [Restaurant

facilities operated in connection with the provision of

lodging remain classified in this group. Also included

are the operation of sleeping cars when carried on by

separate units]

552

01

55201

Restaurants, bars and canteens; Caterers-including

door to door services; [Sales through vending machines

is classified in 52501]

I. TRANSPORT, STORAGE AND COMMUNICATIONS

Division 60: Land Transport; Transport via pipelines

601

01

60101

Transport via railways [Includes passenger and freight

transport by inter-urban railways. Also covers related

activities such as shunting & switching]

602

01

60201

Scheduled passenger land transport [Includes activities

providing regular urban, suburban or inter urban transport of

passengers on scheduled routes, other than inter urban

railway transport. They may be carried out with motor bus,

tramway, trolley bus, underground and elevated railways. Also

included are the operations of school buses, town-to-airport/

station lines, sightseeing buses, aerial cableways etc.]

602

02

60202

Non-scheduled passenger land transport by man or

animal drawn vehicles like cycle-rickshaws; animals like

horses, elephants, mules, camels etc.; Bullock-carts,

ekkas, tongas etc.

Freight transport by man or animal drawn vehicles like

cycle-rickshaws, hand cart, porters, coolies etc.;

transport by animals like horses, elephants, mules,

camels etc.; Bullock-carts, ekkas, tongas etc.

Group

Sub -

Code

Description

Group

No.

602

03

60203

Non-scheduled passenger land transport such as taxi

operation, auto-rickshaws, scooters, rental of private

cars with operator and other occasional coach services

602

04

60204

Freight transport by motor vehicles (trucks, buses,

tempos etc.) including refrigerated vans

603

01

60301

Transport via pipelines [Includes transport via pipelines

and the incidental activities like operation of pump

stations and maintenance of the pipeline.]

Division 61: Water Transport

611

01

61101

Ocean and coastal water transport

612

02

61202

Inland water transport

Division 62: Air Transport

620

01

62001

Scheduled air transport

621

01

62101

Non-scheduled air transport

Division 63: Supporting and auxiliary transport activities, activities of travel

agencies

630

01

63001

Warehousing

630

02

63002

Cold storage

630

11

63011

SUPPORTING SERVICES TO LAND TRANSPORT

such as operation of railway stations, bus stations,

highway bridges, toll roads, vehicular tunnels; parking

lots and left-luggage facilities at the railway stations,

bus stations; and traffic control activities

630

12

63012

SUPPORTING SERVICES INCIDENTAL TO WATER

TRANSPORT such as operation and maintenance of

piers, docks, pilotage and loading and unloading of

vessels.

630

13

63013

SUPPORTING SERVICES TO AIR TRANSPORT such

Group

Sub -

Code

Description

Group

No.

as operation and maintenance of terminals, flying

facilities, radio beacons, flying control centres and rader

stations etc.

630

14

63014

Activities of travel agencies and tour operators; tourist

assistance activities n.e.c.

630

19

63019

Activities of other transport agencies [Includes cargo

handling, forwarding of freight, organisation or

arrangement of transport on behalf of the shipper or

consignee, receiving and acceptance of freight,

transportation document preparation, consolidation and

break bulk of freight, freight brokerage, custom house

brokerage, bill auditing and freight rate information,

brokerage for ship and aircraft space, packing and

crating and unpacking and de-crating, weighing and

sampling of freight etc.]

Division 64: Post and Telecommunications

641

01

64101

Post and courier activities

642

01

64201

Telecommunication services: includes the activities of

STD/ISD booths, provision of value added telecom

services like paging, e-mail, video conferencing, Internet

etc. (This includes cyber cafes); Activities of the cable

operators

642

02

64202

Provision of basic telecom services including cellular

phones; Maintenance of Telecom Network; (erection/

construction of telecommunication lines covered under

45001)

J. FINANCIAL INTERMEDIATION

Division 65: Financial intermediation except Insurance and Pension Funding Banks

651

01

65101

Commercial Banks

651

02

65102

Regional Rural Banks

Group

Sub -

Code

Description

Group

No.

651

03

65103

Co-operative Banks

651

04

65104

Local Area Banks

Co-operative Institutions and Land Development Banks

659

01

65901

Primary Agricultural Credit Societies (PACS)

659

02

65902

Farmers Service Societies (FSS) and Large sized

Adivasi Multi-purpose Societies (LAMPS)

659

03

65903

Apex Co-operative Housing Finance Societies

659

04

65904

Co-operative Marketing Societies (including loans to

co-operative banks for re-lending to co-operative

marketing societies) and Co-operatives of producers

(for example, Aarey Milk Colony Co-operative society

consisting of licencee cattle owners)

659

05

65905

Land Development Banks-SLDBs and PLDBs

659

09

65909

Other non-agricultural credit societies

Non-Banking Financial Institutions/Companies

659

11

65911

Development Financial Institutions (e.g. IDBI, IFCI,

ICICI, SIDBI, NHB, EXIM Bank, DFHI, SFCs, etc.)

659

12

65912

Housing finance companies/corporations, other

specialised institutions granting credit for house

purchase (including those accepting deposits)

659

21

65921

Factoring/Hire Purchase Finance Companies

659

22

65922

Chit funds/Kuri companies

659

23

65923

Saving & Loan companies

659

24

65924

Nidhis/Mutual benefit financial companies

659

25

65925

Non-operating financial holding companies (Investment

companies)

659

26

65926

Financial Leasing companies (Equipment Leasing

companies)

Group

Sub -

Code

Description

Group

No.

659

29

65929

Other NBFCs

Other financial intermediation

659

31

65931

Agricultural Finance Corporations

659

32

65932

Mutual Funds including Unit Trust of India

659

33

65933

Shroffs and other indigenous bankers (include pawn

brokers, private money lenders)

659

39

65939

Other financial intermediation n.e.c.

Division 66: Insurance and Pension Funding, Except Compulsory Social

Security

660

01

66001

Life insurance [This class includes life insurance

(including reinsurance) and other long-term insurance,

with or without a substantial saving element, including

the collection and investment of funds]

660

02

66002

Non-life insurance

660

03

66003

Pension funding [This class includes the provision of

retirement incomes, including activities involving the

collection and investment of funds]

Division 67: Activities auxiliary to Financial Intermediation

671

01

67101

Agro-industries Corporations

671

02

67102

Securities trading companies/broking firms

671

03

67103

Industrial Development Boards/Corporations/

Federations including all State Development Boards and

other Developmental Institutions (e.g. Tea Boards,

Coffee Boards, Khadi Development Board, etc.)

671

04

67104

Merchant banking/Financial services companies

671

05

67105

Loans for activities auxiliary to financial intermediation

except insurance and pension funding [like

administration of financial markets, Security dealing

Group

Sub -

Code

Description

Group

No.

activities by stock/share brokers; Loans to financial

advisers, mortgage advisers and brokers, bureaux de

change etc.]

672

01

67201

Loans for activities auxiliary to insurance and pension

funding [like insurance agents, average and loss

adjusters, actuaries and salvage administrators.]

K. REAL ESTATE, RENTING AND BUSINESS ACTIVITIES

Division 70: Real Estate Activities

700

01

70001

Real estate activities including leasing of Real property

(construction is classified in division 45).

Division 71: Renting of Machinery and Equipment

711

01

71101

Renting of land, water and air transport equipments

712

01

71201

Renting of construction and civil engineering machinery

and equipments. Renting of office machinery and

equipments [including computers]; All other renting and

non-financial leasing of machinery and equipments

n.e.c.

713

01

71301

Renting of personal and household goods n.e.c.

[includes renting of all kinds of personal and household

goods, whether the customers are household or

industries]

Division 72: Computer and Related Activities

721

01

72101

Hardware consultancy. [This class includes

consultancy on type and configuration of hardware with

or without associated software application.(Similar

activities carried out by units selling computers are

classified in class 30002).

722

01

72201

Software consultancy and supply . [includes activities

in connection with analysis, design and programming

of systems ready to use. This usually involves the

Group

Sub -

Code

Description

Group

No.

analysis of the users’ needs and problems, consultancy

on the most economic solution and producing the

necessary software to realize this solution. Also

included is the simple writing of programs following

directives of the user. Specifically these activities

involve development, production, supply and

documentation of order-made software]

723

01

72301

Data processing and Database activities

Data processing. [This includes the processing or

tabulation of all types of data. Provision of such services

on (i) an hourly or time-share basis, and (ii) management

or operation of data processing facilities of others on a

time sharing basis; on a fee or contract basis].

Database activities. [This includes data base

development, data storage and data base availability.

The provision of data in a certain order/sequence,

accessible to everybody or to limited users and can be

sorted on demand].

725

01

72501

Maintenance and repair of office, accounting and

computing machinery

729

01

72901

IT placement Services

729

09

72909

Other computer related activities [for example activities

of development of multimedia presentation on account

of others, maintenance of web-sites on account of

others etc.] (cyber cafe, communication through e-mail,

internet & data transmission are to be coded at 64201)

Division 73: Research and Development

730

01

73001

Research and experimental development on natural

sciences and engineering.

Research and experimental development on social

sciences and humanities. [Market research is classified

in class 74101].

Group

Sub -

Code

Description

Group

No.

Division 74: Other Business Activities

741

01

74101

Professional services (except Medical) (Medical

services to be coded at 85102 and engineering/technical

services at 74201)

Legal activities. [Legal services such as those rendered

by advocates, barristers, solicitors, pleaders,

mukhtiars, etc.]

Accounting, book-keeping and auditing activities; tax

consultancy.

Market research and public opinion polling.

Business & management consultancy activities.

[Includes the provision of advice, guidance or operational

assistance to businesses. These activities involve

public relations other than by paid advertisements,

welfare and charity affairs, politics, lobbying. Activities

in connection with project management, planning,

organisation, management information etc. Arbitration

and conciliation between management and labour.

Also included are the activities of management holding

companies.

742

01

74201

Architectural, engineering and other technical activities.

743

01

74301

Advertising and publicity concerns

744

01

74401

Merger, Acquisition and Re-structuring of companies.

749

01

74901

Labour recruitment and provision

Investigation and security activities

Services like building cleaning activities, photographic

activities, packaging activities not covered elsewhere

Other business activities and services n.e.c. like

Group

Sub -

Code

Description

Group

No.

Auctioning activities, Business brokerage activities,

Photostat, blue-printing, Xeroxing, copying of

documents, ammonia printing and cyclostyling

services, Fashion design, Services rendered by liaison

offices etc.

L. PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL

SECURITY

Division 75: Public Administration and Defence; Compulsory Social Security

750

01

75001

Activities of Union, State, local and quasi-government

agencies that provide healthcare, education, cultural

services and other social services, including social

security - this includes Municipal corporations,

Municipalities, Housing boards, Water Drainage and

Sewerage boards and such public utilities

M. EDUCATION

Division 80: Education

Educational Services rendered by schools/colleges/commercial institutions/

universities:

800

01

80001

General Primary and Secondary education

800

02

80002

Higher education

800

03

80003

Technical and vocational education

N. HEALTH AND SOCIAL WORK

Division 85: Medical, Health and social Work

Medical and health services

851

01

85101

Hospital activities. [Includes the activities of general

and specialized hospitals, sanatoria, asylums,

rehabilitation centres, dental centres and other health

Group

Sub -

Code

Description

Group

No.

institutions that have accommodation facilities, including

military base and prison hospitals].

851

02

85102

Medical and dental practice activities. [Includes

consultation and treatment activities of general

physicians and medical specialists including dentists]

Other human health activities [Includes all activities for

human health other than by hospitals and medical

doctors and dentists] - Activities of Ayurveda

practitioners, Unani practitioners, homeopaths, nurses,

physiotherapists or other para-medical practitioners,

physical fitness centres, independent diagnostic/

pathological laboratories, independent blood banks,

independent ambulance activities etc.

852

01

85201

Veterinary activities (clinico-pathological and other

diagnostic activities pertaining to animals & birds)

853

01

85301

Social work- community and welfare services organised

by individuals or organisations including NGOs and

clubs

O. OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES

Division 90: Sewage and Refuse Disposal, Sanitation and Similar Activities

900

01

90001

Sewage and refuse disposal, sanitation and similar

activities

Division 91: Activities of membership organisation

911

01

91101

Activities of business, employers and professional

organisations [industry associations, chamber of

commerce and similar federations, association of

writers, painters, lawyers, doctors, journalists and other

similar organisations, trade unions etc]

919

01

91901

Services rendered by religious, political and other

membership organisations

Group

Sub -

Code

Description

Group

No.

Division 92: Recreational, Cultural and Sporting Activities

921

01

92101

Motion picture and video production and distribution

921

09

92109

Other Entertainment activities like

Motion picture projection

Radio and television activities

Dramatic arts, music and other arts and related

activities

Other entertainment activities n.e.c. [Includes activities of

ball rooms, video parlours, discotheques, amusement parks

and similar attractions; circus; puppet shows and production

of other kinds of entertainment not elsewhere classified.]

922

01

92201

News Agency Activities

923

01

92301

Library, archives, museums and other cultural activities

Library and information centres ; Archives activities;

Audio/video cassette and CD ROM libraries

Museum activities and preservation of historical sites

and buildings

Activities of Botanical and zoological gardens and nature

reserves.

924

01

92401

Sporting and other recreational activities

Division 93: Other Service Activities

930

01

93001

Artisans and craftsmen (advances availed for pursuing

self-employed activities by carpenters, masons, brick-

makers, potters, tailors, jewellers, hair-dressers, black-

smiths, cobblers, washermen, plumbers, electricians,

weavers, etc.)

930

02

93002

Services such as domestic, laundries, saloons, beauty

parlours, portrait and commercial photographic studios

and other self employed persons

Group

Sub -

Code

Description

Group

No.

Division 94: Personal Loans

940

01

94001

Staff housing loans (excluding, loans to staff under NHB

Scheme) including the loans to co-operative housing

societies of staff

940

02

94002

Housing loans under National Housing Bank (NHB)

Scheme (including, loans to staff under NHB Scheme),

Other housing loans (excluding staff) including the loans

to co-operative housing societies

940

03

94003

Loans for purchase of Motor Vehicle by individuals for

personal use (motor vehicle including two-wheelers)

excluding those given to staff members

940

04

94004

Loans for purchase of consumer durable goods

excluding those given to staff members (loan availed

by a doctor for purchase of refrigerator for his domestic

use should be coded as 94004 whereas a refrigerator

to be used in his clinic for professional purposes should

be coded as 85102)

940

05

94005

Education - loans to individuals for pursuit of studies

(loans to educational institutions should be included

under division 80 and Not here)

940

06

94006

Loans to staff for purposes other than housing including

those against FDRs, shares etc.

940

07

94007

Personal loans other than to staff members- loans

against shares, debentures, Government securities,

fixed deposit receipts, real estates, etc. (Such loans to

other than individuals should be coded as per borrower’s

activity/occupation).

940

08

94008

Loans advanced through credit cards

940

09

94009

Other personal loans (other than to staff members)

include loans for domestic consumption, medical

Group

Sub -

Code

Description

Group

No.

expenses, travel, marriage, death and other social

ceremonies, loans for repayment of debt, etc. (Loans

against FDRs/Financial securities In the case of

individuals should be coded as 94007)

Division 99: MISCELLANEOUS

999

99

99999

All other loans not classified elsewhere or activities not

adequately described (this code should be used

sparingly)

LIST ‘F’

NATURE OF BORROWAL ACCOUNT

Sr. No.

Nature of Borrowal Account

Code

1.

Artisans/Craftsmen; Village/Cottage Industries; Tiny Industries

1

2.

Other Small Scale Industries (registered as well as unregistered)

2

3.

All Others

3

LIST ‘G’

ASSET CLASSIFICATION OF BORROWAL ACCOUNT

Sr. No.

Asset Classification of Borrowal Account

Code

1.

Standard Assets

1

2.

Sub-standard Assets

2

3.

Doubtful Assets

3

4.

Loss Assets

4

Group

Sub -

Code

Description

Group

No.

equipment n.e.c., including trolleys of various sorts,

including those specialized for particular industries

Division 36: Manufacture of furniture; manufacturing n.e.c.

361

01

36101

Manufacture of furniture & fixtures made of wood, cane,

reed, metal, plastic etc.

369

01

36901

Manufacture of jewellery & related articles (of precious

metal and gemstones other than diamond) and minting

of currency coins

369

02

36902

Diamond cutting and polishing

369

03

36903

Manufacture of musical instruments

369

04

36904

Manufacture of sports and athletic goods

369

05

36905

Manufacture of games and toys

369

06

36906

Manufacture of stationery articles like pens, pencils,

pencil leads, pen refills, date sealing or numbering

stamps, typewriter ribbons, inked pads etc.

369

07

36907

Manufacture of imitation Jewellery, brooms and brushes;

floor sweepers, mops; feather dusters; paint pads and

rollers etc.; umbrellas, sun umbrellas, walking sticks,

seat sticks, whips, riding crops, buttons, press

fasteners, snap fasteners, press studs and slide

fasteners; articles of personal use: smoking pipes;

combs, hair slides and similar articles; cigarette lighters;

vacuum flasks and other vacuum vessels for household

use; articles of human hair and other articles of personal

use n.e.c. ;

369

09

36909

Manufacture of linoleum and hard surface floor

coverings; Manufacture of miscellaneous decorative

articles n.e.c.: articles made from ivory, bones and

horns; artificial flowers; and other novelties and

presentation articles n.e.c.; Making of candles, tapers

and similar products of wax ; All other products n.e.c.