Mehta Anil B. & Associates Chartered Accountants Anil Mehta  B.Com, FCA 50, 1st Flr, South Patel Nagar Mkt, Near Patel Nagar Metro Station, Opp. Metro Pillar No. 190, New Delhi-8 Cell :  98111-32901 Telefax:  2584 0100                          Home Services Payment Tax Calender Calculators Bulletins Utilities Links Acts Rules Forms News Query Admin Contact Us Income Tax Value Added Tax (VAT) Corporate Services Audit Corporate Finance Services for Non-Residents Accounting Services Payroll Benefits of Outsourcing TDS/FBT Corporate Governance Trade Mark Service Tax Tax Calculator TDS Calculator HRA NSC Kisan Vikas Patra VAT Calculator EMI Get No. Of Instalment Home Loan Calculator Auto Loan Calculator Effective Capital Calculate Net Profit Calculate Net Worth Notification Circular Income Tax Company Law Service Tax Excise Matters Customs RBI SEBI FEMA Labour Laws Central Sales Tax Accounting Standards The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Cost Inflation Index Rates of NSC Interest Gold and Silver Rates Rates of Depreciation Under Income Tax Act Rates of Depreciation Under Companies Act ROC Fee Structure (As per Companies Act, 2013) ROC Filing Fees (As per Companies Act, 2013) Application & Petition Fees Rates of Stamp Duty Limited Liability Partnership Fees National Industries of Classification IFSC Codes MICR Codes Reverse charge on Service Tax Important Links Quick Links Vat Links Ease Of Doing Business Direct Tax Indirect Tax Corporate Laws VAT Laws Other Statutes Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Service Tax(Finance Act, 1994) The Central Excise Act, 1944 Customs Act, 1962 Central Sales Tax Act, 1956 Entry Tax Act IGST Act , 2016 Goods and Services Tax Act, 2016 Companies Act, 2013 Companies Act, 1956 The Limited Liability Partnership ACT, 2008 The Securities and Exchange Board of India Act, 1992 Delhi Value Added Tax Act, 2004 Maharashtra Value Added Tax Act (2002) Rajasthan Value Added Tax Act, 2003 Bihar Value Added Tax Act, 2005 Karnataka Value Added Tax Act, 2003 Andhra Pradesh Value Added Tax Act, 2005 The Uttar Pradesh Value Added Tax Act 2008 West Bengal Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Gujarat Value Added Tax Act, 2003 Tamilnadu VAT ACT, 2006 The Indian Partnership Act, 1932 Societies Registration Act, 1860 Reserve Bank of India Act, 1934 Competition Act, 2002 Monopolies and Restrictive Trade Practices Act, 1969 Foreign Exchange Management Act, 1999 The Employees' State Insurance Act, 1948 The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Profession Tax Act Right To Information Act, 2005 Equalisation Levy Act, 2016 Direct Tax Rules Indirect Tax Rules Corporate Laws Rules VAT Laws Rules Other Statutes Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Customs Valuation Rules Service Tax Rules Central Sales Tax (Delhi) Rules, 2005 Central Sales Tax (Maharashtra) Rules Entry Tax Rules Cenvat Credit Rules, 2004 GST Valuation Rules , 2016 Companies Rules, 2014 The Companies Unpaid Dividend Rules, 1978 Limited Liability Partnership Rules, 2009 LLP Winding up Rules, 2012 Delhi Value Added Tax Rules, 2005 Maharashtra Value Added Tax Rules, 2005 Haryana Value Added Tax Rules, 2003 Andhra Pradesh Value Added Tax Rules, 2005 The West Bengal Value Added Tax Rules, 2005 The Uttar Pradesh Value Added Tax Rules, 2008 Punjab Value Added Tax Rules Rajasthan Value Added Tax Rules, 2006 Bihar Value Added Tax Rules, 2005 Karnataka Value Added Tax Rules, 2005 Telangna VAT Rules 2005 Gujarat Value Added Tax Rules, 2006 Tamilnadu VAT Rules, 2007 Baggage Rules, 2016 Profession Tax Rules NBFC Acceptance of Public Deposits (Reserve Bank) Directions, 1998 NBFC and Miscellaneous Non-Banking Companies (Advertisement) Rules, 1977 NBFC Auditor’s Report (Reserve Bank) Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Equalisation Levy Rules, 2016 Income Tax Forms Wealth Tax Forms ROC Forms (As per Companies Act, 1956) Companies Unpaid Dividend Forms Limited Liability Partnership (LLP) LLP Winding up Service Tax Forms NBFCs Forms FEMA Forms ROC Forms (As per Companies Act, 2013) Income Declaration Forms VAT Forms DVAT Forms MVAT Forms Bihar VAT Forms Karnataka VAT Forms UPVAT Forms Haryana VAT Forms WB Vat Forms Punjab VAT Forms Login Email Login Time Sheet CPE Status                 Section G : Wholesale and retail trade; Repair of motor vehicles, motorcycles and personal and household goods Division 51 : Wholesale trade and commission trade, Except of motor Vehicles and Motorcycles   Group Class Sub - Class Description 511 5110   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. Activities of self employed auctioneers are included in 74991.     51101 Commission agents dealing in agricultural raw material, live animals, food, beverages, intoxicants and textiles.     51102 Commission agents dealing in wood, paper, skin, leather and fur, fuel, petroleum products, chemicals, perfumery and cosmetics, glass, minerals, ores and metals.     51103 Commission agents dealing in machinery & equipment, other than transport machinery     51109 Commission agents n.e.c. ( Commission agents working in emerging area like e-commerce are classified under 7290 512     Wholesale of agricultural raw material, live animals, food beverages and tobacco 504 5121   Wholesale of agricultural raw materials and live animals     51211 Wholesale of cereals & pulses     51212 Wholesale of un-manufactured tobacco, paan (betel leaf), opium, ganja & cinchona etc.     51213 Wholesale of live animals and poultry     51214 Wholesale of straw, fodder & other animal/poultry feed     51215 Wholesale of flowers and plants     51216 Wholesale of hides, skins and leather     51217 Wholesale of oilseed     51218 Wholesale of sugarcane     51219 Wholesale of agricultural raw materials, n.e.c   5122   Wholesale of food, beverages and tobacco [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, manufactured tobacco & tobacco products etc.     51221 Wholesale of fruits & vegetables     51222 Wholesale of raw milk & dairy products     51223 Wholesale of meat, fish & eggs     51224 Wholesale of confectionery, bakery products and beverages other than intoxicants     51225 Wholesale of edible oils, fats, sugar and processed/manufactured spices etc     51226 Wholesale of tea, coffee & cocoa     51227 Wholesale of manufactured tobacco & tobacco products     51228 Wholesale of intoxicants like wines and liquors.     51229 Wholesale of other basic/manufactured food stuffs n.e.c. 513     Wholesale of household goods   5131   Wholesale of textiles, clothing and footwear     51311 Wholesale of textiles, household linen, articles of clothing, floor coverings and tapes try     51312 Wholesale of footwear   5139   Wholesale of other household goods     51391 Wholesale of toiletry, perfumery and cosmetics     51392 Wholesale of metal, porcelain and glass utensils; crockery and chinaware and household products made from rubber and plastic     51393 Wholesale of furniture and fixtures     51394 Wholesale of watches/clocks and optical goods     51395 Wholesale of radio, television and other consumer electronics     51396 Wholesale of paper and other stationery items; books, magazines and newspapers     51397 Wholesale of pharmaceutical and medical goods     51398 Wholesale of precious metals, stones and jewellery     51399 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 rickshaw, tonga & other non-mechanised vehicles); leather goods and travel accessories; cleaning materials etc.] 514     Wholesale of non-agricultural intermediate products, waste and scrap   5141 51410 Wholesale of solid, liquid and gaseous fuels and related products   5142 51420 Wholesale of metals and metal ores   5143   Wholesale of construction materials, hardware, plumbing and heating equipment and supplies     51431 Wholesale of wood in the rough and products of primary processing of wood     51432 Wholesale of building materials     51433 Wholesale of hardware and sanitary fittings and fixtures and flat glass     51434 Wholesale of paints, varnishes, and lacquers   5149   Wholesale of other intermediate products, waste and scrap [includes basic industrial chemicals, fertilizer and plastic materials in primary forms, textile fibres, waste and scrap and materials for re-cycling etc.]     51491 Wholesale of cotton & Jute fibres including procurement agencies     51492 Wholesale of raw wool     51493 Wholesale of raw silk.     51494 Wholesale of other textile fibres n.e.c     51495 Wholesale of plastic materials in primary forms     51496 Wholesale of industrial chemicals     51497 Wholesale of fertilisers and pesticides     51498 Wholesale of waste and scrap & materials for re-cycling (Includes the activities like collecting, sorting, stripping of used goods, packing and repacking, storage and delivery, but without a real transformation.) 515     Wholesale of machinery, equipment and supplies   5151   Wholesale of computers, computer peripheral equipment and software     51511 Wholesale of computer and computer peripheral equipment     51512 Wholesale of photocopy and thermocopy machine     51513 Wholesale of software   5152   Wholesale of electronic parts and equipments     51521 Wholesale of electronic valves and tubes     51522 Wholesale of semi-conductor device     51523 Wholesale of microchips and integrated circuits     51524 Wholesale of printed circuits     51525 Wholesale of blank audio and video tapes and diskettes     51526 Wholesale of telephone and communications equipments   5159   Wholesale of other machinery, equipment and supplies     51591 Wholesale of agricultural machinery and equipment     51592 Wholesale of transport equipment except motor vehicles and motor cycles     51593 Wholesale of construction and civil engineering machinery and equipment     51594 Wholesale of machinery and equipment for the textile, wood and metal industries etc.     51595 Wholesale of electrical machinery, equipment and supplies, n.e.c     51596 Wholesale of office machinery and equipment other than computers, computer peripheral equipment and software     51597 Wholesale of scientific, medical and surgical machinery and equipment     51599 Wholesale of other machinery, equipment and supplies n.e.c 519 5190   Other wholesale [Includes specialized wholesale not covered in any one of the previous categories and wholesale in a variety of goods without any particular specialization.]     51901 Wholesale of lottery tickets     51902 Wholesale trade via e-commerce     51909 Other wholesale n.e.c.

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