Accounting Code of the Service for Filing Service Tax Challan G.A.R.- 7 for Service Tax Payment. Last Date of Payment/Deposit for Service tax for individual & firm for each quarter .i.e. 5th July, 5th Oct, 5th Jan & 31st March.
| Particulars/ Nature of Assesses | Frequency of Payment | Due Date for Deposit of Service Tax | |
| Paid Physically | Paid Online | ||
| Individual/Partnership | Quarterly | 5th of the Following Quarter | 6th of the Following Quarter |
| Others | Monthly | 5th of the Following Month | 6th of the Following Month |
| Service Tax Collected for the month/quarter ending March shall be payable by 31st March of the said calendar year | |||
Service Tax Accounting Codes for Service Tax Deposit
| Account Codes in Service Tax (Major Head 0044) | ||||
| Sl. No | SERVICE CATEGORY CODE | SERVICE NAME | Tax | Interest/ Penalty/ Others Receipts |
| 1 | ADV | ADVERTISING AGENCY | 00440013 | 00440016 |
| 2 | ADS | ADVERTISING SPACE OR TIME | 00440354 | 00440355 |
| 3 | ATS | AIR TRANSPORT OF PASSENGER | 00440362 | 00440363 |
| 4 | AIR | AIR TRAVEL AGENCY | 00440032 | 00440033 |
| 5 | APS | AIRPORT SERVICES | 00440258 | 00440259 |
| 6 | ARC | ARCHITECTS SERVICES | 00440072 | 00440073 |
| 7 | AMN | ASSET MANAGEMENT | 00440418 | 00440419 |
| 8 | ATM | ATM OPERATIONS | 00440346 | 00440347 |
| 9 | AUS | AUCTIONEERS SERVICES | 00440370 | 00440371 |
| 10 | BFN | BANKING AND FINANCIAL | 00440173 | 00440174 |
| 11 | BTY | BEAUTY PARLOURS | 00440209 | 00440210 |
| 12 | BRD | BROADCASTING SERVICE | 00440165 | 00440166 |
| 13 | BES | BUSINESS AND EXHIBITION SERVICES | 00440254 | 00440255 |
| 14 | BAS | BUSINESS AUXILIARY SERVICES | 00440225 | 00440226 |
| 15 | BSS | BUSINESS SUPPORT SERVICES | 00440366 | 00440367 |
| 16 | CAB | CAB OPERATORS | 00440048 | 00440049 |
| 17 | CBL | CABLE OPERATORS | 00440217 | 00440218 |
| 18 | CHS | CARGO HANDLING SERVICES | 00440189 | 00440190 |
| 19 | CAC | CHARTERED ACCOUNTANTS | 00440092 | 00440093 |
| 20 | CLG | CLEANING SERVICES | 00440318 | 00440319 |
| 21 | CFA | CLEARING AND FORWARDING AGENCY | 00440045 | 00440046 |
| 22 | CTC | COMMERCIAL TRAINING & COACHING | 00440229 | 00440230 |
| 23 | COS | COMPANY SECRETARIES | 00440100 | 00440101 |
| 24 | CON | CONSTRUCTION OF RES. COMPLEX | 00440334 | 00440335 |
| 25 | CCS | CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES | 00440290 | 00440291 |
| 26 | CER | CONSULTING ENGINEER | 00440057 | 00440058 |
| 27 | CVN | CONVENTION SERVICE | 00440133 | 00440134 |
| 28 | CPS | COSMETICS & PLASTIC SURGERY SERVICES | 00440460 | 00440463 |
| 29 | COA | COST ACCOUNTANTS | 00440096 | 00440097 |
| 30 | COU | COURIER AGENCY | 00440014 | 00440018 |
| 31 | CRD | CREDIT CARD RELATED SERVICES | 00440394 | 00440395 |
| 32 | CRA | CREDIT RATING AGENCIES | 00440088 | 00440089 |
| 33 | CHA | CUSTOM HOUSE AGENT | 00440026 | 00440027 |
| 34 | DSN | DESIGN SERVICES | 00440422 | 00440423 |
| 35 | DSC | DEVELOPMENT AND SUPPLY OF CONTENT SERVICES | 00440414 | 00440415 |
| 36 | DRS | DREDGING SERVICES | 00440310 | 00440311 |
| 37 | DCS | DRY CLEANING SERVICES | 00440221 | 00440222 |
| 38 | CAI | ERECTION,COMMISSIONING AND INSTALLATION | 00440233 | 00440234 |
| 39 | EVS | EVENT MANAGEMENT SERVICE | 00440197 | 00440198 |
| 40 | FCS | FACSIMILE SERVICES FAX) | 00440149 | 00440150 |
| 41 | FDS | FASHION DESIGNER SERVICES | 00440213 | 00440214 |
| 42 | FDC | FORWARD CONTRACT SERVICES | 00440282 | 00440283 |
| 43 | FRA | FRANCHISE SERVICES | 00440237 | 00440238 |
| 44 | GIB | GENERAL INSURANCE BUSINESS | 00440005 | 00440006 |
| 45 | GTO | GOODS TRANSPORT OPERATORS | 00440067 | 00440068 |
| 46 | HFC | HEALTH CLUB AND FITNESS CENTER | 00440205 | 00440206 |
| 47 | ISS | INFORMATION TECHNOLOGY SOFTWARE SERVICE | 00440452 | 00440450 |
| 48 | IAX | INSURANCE AUXILIARY | 00440169 | 00440170 |
| 49 | IPR | INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT | 00440278 | 00440279 |
| 50 | IDS | INTERIOR DECORATORS/ DESIGNER’S SERVICE | 00440076 | 00440077 |
| 51 | INC | INTERNET CAFE | 00440241 | 00440242 |
| 52 | ITS | INTERNET TELECOMMUNICATION/ (TELEPHONY) SERVICE | 00440382 | 00440383 |
| 53 | LCR | LEASED CIRCUITS | 00440137 | 00440138 |
| 54 | LCS | LEGAL CONSULTANCY SERVICES | 00440480 | 00440483 |
| 55 | LIS | LIFE INSURANCE SERVICES | 00440185 | 00440186 |
| 56 | MCM | MAILING LIST COMPILATION | 00440330 | 00440331 |
| 57 | MRS | MAINTENANCE OR REPAIR SERVICE | 00440245 | 00440246 |
| 58 | MGC | MANAGEMENT CONSULTANTS | 00440116 | 00440117 |
| 59 | ULI | MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE | 00440430 | 00440431 |
| 60 | MAK | MANDAP KEEPER | 00440035 | 00440036 |
| 61 | MRA | MANPOWER RECRUITMENT AGENCY | 00440060 | 00440061 |
| 62 | MRK | MARKET RESEARCH AGENCY | 00440112 | 00440113 |
| 63 | MCA | MEMBERSHIP OF CLUBS | 00440322 | 00440323 |
| 64 | MNG | MINING SERVICES | 00440402 | 00440403 |
| 65 | OID | ONLINE INFORMATION AND DATA | 00440153 | 00440154 |
| 66 | OPS | OPINION POLL SERVICES | 00440274 | 00440275 |
| 67 | ODC | OUTDOOR CATERING | 00440051 | 00440052 |
| 68 | PKG | PACKAGING SERVICES | 00440326 | 00440327 |
| 69 | PGS | PAGER SERVICES (RADIO PAGING) | 00440015 | 00440020 |
| 70 | PSS | PANDAL OR SHAMIANA SERVICES | 00440054 | 00440055 |
| 71 | PGH | PHOTOGRAPHY SERVICE | 00440129 | 00440130 |
| 72 | PRT | PORT SERVICES | 00440177 | 00440178 |
| 73 | PCH | PROCESSING AND CLEARINGHOUSE SERVICE | 00440442 | 00440443 |
| 74 | PRS | PUBLIC RELATIONS SERVICE | 00440374 | 00440375 |
| 75 | RTA | RAIL TRAVEL AGENT | 00440201 | 00440202 |
| 76 | REA | REAL ESTATE AGENTS | 00440104 | 00440105 |
| 77 | CXS | RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE | 00440438 | 00440439 |
| 78 | RCA | RECOVERY AGENT | 00440350 | 00440351 |
| 79 | RTI | REGISTRAR TO AN ISSUE | 00440338 | 00440339 |
| 80 | RIS | RENTING OF IMMOVABLE PROPERTY SERVICES | 00440406 | 00440407 |
| 81 | STC | SCIENTIFIC AND TECHNICAL CONSULTANCY | 00440125 | 00440126 |
| 82 | SEA | SECURITY / DETECTIVE AGENCIES | 00440108 | 00440109 |
| 83 | SMV | SERVICING OF MOTOR VEHICLES | 00440181 | 00440182 |
| 84 | STR | SHARE TRANSFER AGENT | 00440342 | 00440343 |
| 85 | SMS | SHIP MANAGEMENT SERVICE | 00440378 | 00440379 |
| 86 | SPC | SITE PREPARATION AND CLEARANCE | 00440306 | 00440307 |
| 87 | SRC | SOUND RECORDING SERVICE | 00440161 | 00440162 |
| 88 | SPN | SPONSORSHIP SERVICE | 00440358 | 00440359 |
| 89 | STA | STEAMER AGENT | 00440029 | 00440030 |
| 90 | STB | STOCK BROKER | 00440008 | 00440009 |
| 91 | SXS | STOCK EXCHANGE SERVICE | 00440434 | 00440435 |
| 92 | SWS | STORAGE AND WAREHOUSE SERVICE | 00440193 | 00440194 |
| 93 | STG | SUPPLY OF TANGIBLE GOODS FOR USE SERVICE | 00440445 | 00440447 |
| 94 | SEM | SURVEY AND EXPLORATION OF MINERAL | 00440270 | 00440271 |
| 95 | SUR | SURVEY AND MAP MAKING | 00440314 | 00440315 |
| 96 | TIC | TECHNICAL TESTING,INSPECTION, CERTIFICATION | 00440249 | 00440250 |
| 97 | TEL | TELECOMMUNICATION SERVICES | 00440398 | 00440399 |
| 98 | TGH | TELEGRAPH SERVICE | 00440141 | 00440142 |
| 99 | TSU | TELEPHONE SERVICES | 00440003 | 00440119 |
| 100 | TLX | TELEX SERVICES | 00440145 | 00440146 |
| 101 | TOU | TOUR OPERATOR | 00440063 | 00440064 |
| 102 | TCS | TRANSPORT BY CRUISE SHIPS | 00440386 | 00440387 |
| 103 | TCG | TRANSPORT OF COASTAL GOODS AND GOODS THROUGH NATIONAL WATERWAYS AND INLAND WATER | 00440470 | 00440473 |
| 104 | TGA | TRANSPORT OF GOODS BY AIR | 00440266 | 00440267 |
| 105 | TGP | TRANSPORT OF GOODS BY PIPELINE OR OTHER CONDUIT | 00440302 | 00440303 |
| 106 | TGR | TRANSPORT OF GOODS BY RAIL | 00440390 | 00440391 |
| 107 | GTA | TRANSPORT OF GOODS BY ROAD | 00440262 | 00440263 |
| 108 | TAO | TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS) | 00440294 | 00440295 |
| 109 | TRP | TV OR RADIO PROGRAMME PRODUCTION | 00440286 | 00440287 |
| 110 | UWS | UNDER WRITERS | 00440084 | 00440085 |
| 111 | VTP | VIDEO TAPE PRODUCTION | 00440157 | 00440158 |
| 112 | WCS | WORKS CONTRACT SERVICES | 00440410 | 00440411 |
| 1 | PRIMARY EDUCATION CESS | 00440298 | 00440299 | |
| 2 | SECONDARY AND HIGHER EDUCATION CESS | 00440426 | 00440427 | |