|
Group | Class | Subclass | Item | Title |
 |  |  |  |  |
|
| 971 |  |  |  | Washing, cleaning and dyeing services |
|
 | 9711 | 97110 |  | Coin-operated laundry services |
 |  |  | 97110.00 | Coin-operated laundry services |
 |  |  |  | This item includes: |
 |  |  |  | - textile cleaning services by coin-operated self-service machines |
 | 9712 | 97120 |  | Dry cleaning services (including fur product cleaning services) |
 |  |  | 97120.00 | Dry cleaning services (including fur product cleaning services) |
 |  |  |  | This item includes: |
 |  |  |  | - dry cleaning services of apparel and other textile, fur and leather articles |
 | 9713 | 97130 |  | Other textile cleaning services |
 |  |  | 97130.10 | Carpet cleaning/shampooing, drapes or curtain cleaning services |
 |  |  |  | This item includes: |
 |  |  |  | - cleaning services of textiles, furniture and carpets on customers' premises |
 |  |  |  | - cleaning of carpets, upholstery fabric, wall hangings, etc. |
 |  |  | 97130.90 | Other textile cleaning services n.e.c. |
 |  |  |  | This item includes: |
 |  |  |  | - washing, cleaning and ironing services of textile clothes and apparel for collectivities and enterprises |
 |  |  |  | - washing, cleaning and ironing services for laundry depots |
 |  |  |  | - washing, cleaning and ironing services for households |
 |  |  |  | - other textile cleaning services n.e.c. |
 |  |  |  | This item does not include: |
 |  |  |  | - renting services of wearing apparel, cf. 73260 |
 |  |  |  | - dry cleaning services, cf. 97120.00 |
 | 9714 | 97140 |  | Pressing services |
 |  |  | 97140.00 | Pressing services |
 |  |  |  | This item includes: |
 |  |  |  | - pressing services of apparel and other textile articles |
 | 9715 | 97150 |  | Dyeing and colouring services |
 |  |  | 97150.00 | Dyeing and colouring services |
 |  |  |  | This item includes: |
 |  |  |  | - dyeing and colouring services of apparel and other textile articles not in connection with production of such items |
 |  |  |  | This item does not include: |
 |  |  |  | - dyeing and colouring services of yarns and cloth, cf. 88121.00 |
|
| 972 |  |  |  | Beauty and physical well-being services |
|
 | 9721 | 97210 |  | Hairdressing and barbers' services |
 |  |  | 97210.00 | Hairdressing and barbers' services |
 |  |  |  | This item includes: |
 |  |  |  | - hair washing, trimming and cutting services |
 |  |  |  | - shaving and beard trimming services |
 | 9722 | 97220 |  | Cosmetic treatment, manicuring and pedicuring services |
 |  |  | 97220.00 | Cosmetic treatment, manicuring and pedicuring services |
 |  |  |  | This item includes: |
 |  |  |  | - face and beauty treatment, including cosmetic treatment |
 |  |  |  | - manicure and pedicure services |
 |  |  |  | - counselling services on beauty, face-care and make-up |
 |  |  |  | This item does not include: |
 |  |  |  | - health care services such as facelifts, cf. 931 |
 | 9723 | 97230 |  | Physical well-being services |
 |  |  | 97230.00 | Physical well-being services |
 |  |  |  | This item includes: |
 |  |  |  | - physical, well-being services such as delivered by Turkish baths, sauna and steam baths, solarium, spas, reducing and slimming salons, massage (excluding therapeutic massage) and the like |
 |  |  |  | This item does not include: |
 |  |  |  | - medical treatment services, cf. 931 |
 |  |  |  | - fitness centres, cf. 96520.10 |
 | 9729 | 97290 |  | Other beauty treatment services n.e.c. |
 |  |  | 97290.00 | Other beauty treatment services n.e.c. |
 |  |  |  | This item includes: |
 |  |  |  | - personal hygiene, body care, depilation, treatment with ultraviolet rays and infra-red rays and other hygiene services |
 |  |  |  | This item does not include: |
 |  |  |  | - medical treatment services, cf. 931 |
|
| 973 |  |  |  | Funeral, cremation and undertaking services |
|
 | 9731 | 97310 |  | Cemeteries and cremation services |
 |  |  | 97310.00 | Cemeteries and cremation services |
 |  |  |  | This item includes: |
 |  |  |  | - management and maintenance services of cemeteries, care of graves and graveyards |
 |  |  |  | - cremation services |
 |  |  |  | This item does not include: |
 |  |  |  | - gardening maintenance services of cemeteries, cf. 85990.30.10 |
 | 9732 | 97320 |  | Undertaking services |
 |  |  | 97320.00 | Undertaking services |
 |  |  |  | This item includes: |
 |  |  |  | - funeral and cremation ceremonies arrangement services |
 |  |  |  | - interment and disinterment services |
 |  |  |  | - embalming services, provision of funeral parlours |
 |  |  |  | - carriage of corpses |
|
| 979 |  |  |  | Other miscellaneous services |
|
 | 9791 | 97910 |  | Escort services |
 |  |  | 97910.00 | Escort services |
 |  |  |  | This item includes: |
 |  |  |  | - prostitutes' services |
 | 9799 | 97990 |  | Other miscellaneous services n.e.c. |
 |  |  | 97990.00 | Other miscellaneous services n.e.c. |
 |  |  |  | This item includes: |
 |  |  |  | - marriage agencies services |
 |  |  |  | - graphologic or genealogic research services |
 |  |  |  | - astrological, chiromancists' and spiritualists' services |
 |  |  |  | - public writers services |
 |  |  |  | - tattooist services |
 |  |  |  | - red cap, shoe shining and car parking services |
 |  |  |  | - public washroom services |
 |  |  |  | - services related to training pet animals |
 |  |  |  | - other services n.e.c. |
 |  |  |  | This item does not include: |
 |  |  |  | - legal documentation drafting services, cf. 82100 |
 |  |  |  | - authors, cf. 96320 |
 |  |  |  | - parking lot services, cf. 67530.00 |