|
Group | Class | Subclass | Item | Title |
 | | | | |
|
| 861 | | | | Services incidental to agriculture, hunting, forestry and fishing |
|
| 8611 | 86110 | | Services incidental to crop production |
| | | 86110.00 | Services incidental to crop production |
| | | | This item includes: |
| | | | - preparation of fields |
| | | | - planting, cultivation and fertilization of crops |
| | | | - spraying, including from the air |
| | | | - pest control |
| | | | - trimming of fruit trees and vines |
| | | | - transplanting and thinning of crops |
| | | | - cotton ginning services |
| | | | - harvesting and preparation for primary markets |
| | | | - other services necessary for agricultural production |
| | | | - provision of agricultural machinery with crew and operators |
| | | | This item does not include: |
| | | | - services provided by agronomists and agricultural economists, cf. 83115.00 |
| 8612 | | | Animal husbandry services |
| | 86121 | | Farm animal husbandry services |
| | | 86121.00 | Farm animal husbandry services |
| | | | This item includes: |
| | | | - services necessary for farm animal husbandry production such as: sheep shearing, care and management of herds |
| | | | - grading of eggs |
| | | | - cleaning of agricultural premises (hen houses, piggeries, etc.) |
| | | | This item does not include: |
| | | | - services provided by agronomists and agricultural economists, cf. 83115.00 |
| | | | - veterinary services, cf. 93200 |
| | | | - recreational riding services, cf. 96520 |
| | 86129 | | Other animal husbandry services |
| | | 86129.00 | Other animal husbandry services |
| | | | This item includes: |
| | | | - accommodation services for pets (kennels) |
| | | | - grooming and tattooing services for pets |
| | | | This item does not include: |
| | | | - training of guard dogs, cf. 85290.00 |
| | | | - training of pets, cf. 97990.00 |
| | | | - training of sport and entertainment animals, cf. 96620.10 |
| 8613 | 86130 | | Services incidental to hunting |
| | | 86130.00 | Services incidental to hunting |
| | | | This item includes: |
| | | | - culling of wildlife |
| 8614 | 86140 | | Services incidental to forestry and logging |
| | | 86140.00 | Services incidental to forestry and logging |
| | | | This item includes: |
| | | | - forest trees nurseries services |
| | | | - services related to forestry production such as transplanting, replanting, thinning, forestry inventories, timber evaluation, fire protection |
| | | | - services related to logging such as felling, cutting, debarking, transport of logs within the forest |
| 8615 | 86150 | | Services incidental to fishing |
| | | 86150.00 | Services incidental to fishing |
| | | | This item includes: |
| | | | - services related to fishery and operational services to fish hatcheries and fish farms |
|
| 862 | | | | Services incidental to mining |
|
| 8621 | 86210 | | Services incidental to mining |
| | | 86210.00 | Services incidental to mining |
| | | | This item includes: |
| | | | - liquefaction and regasification of natural gas for transportation |
| | | | - derrick erection, repair and dismantling services and related services incidental to oil and gas extraction |
| | | | - services necessary for oil or gas extraction such as well casing cementing, pumping, plugging and abandoning of wells |
| | | | - specialised fire extinguishing services |
| | | | This item does not include: |
| | | | - oil and gas exploration services, cf. 83510.00 |
|
| 863 | | | | Services incidental to electricity, gas and water distribution |
|
| 8631 | | | Services incidental to electricity |
| | 86311 | | Electricity transmission services (on a fee or contract basis) |
| | | 86311.00 | Electricity transmission services (on a fee or contract basis) |
| | | | This item does not include: |
| | | | - electricity transmission services on own account, cf. 69110.10 |
| | 86312 | | Electricity distribution services (on a fee or contract basis) |
| | | 86312.00 | Electricity distribution services (on a fee or contract basis) |
| | | | This item does not include: |
| | | | - electricity distribution services on own account, cf. 69110.20 |
| 8632 | 86320 | | Gas distribution services through mains (on a fee or contract basis) |
| | | 86320.00 | Gas distribution services through mains (on a fee or contract basis) |
| | | | This item does not include: |
| | | | - gas distribution services through mains on own account, cf. 69120.00 |
| 8633 | 86330 | | Water distribution services through mains (on a fee or contract basis) |
| | | 86330.00 | Water distribution services through mains (on a fee or contract basis) |
| | | | This item includes: |
| | | | - operation of irrigation systems |
| | | | This item does not include: |
| | | | - water distribution services through mains on own account, cf. 69210.00 |
| | | | - distribution services of steam or hot water |
| 8634 | 86340 | | Steam and hot water distribution services through mains (on a fee or contract basis) |
| | | 86340.00 | Steam and hot water distribution services through mains (on a fee or contract basis) |
| | | | This item does not include: |
| | | | - steam and hot water distribution services through mains on own account, cf. 69220.00 |
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