No.

Classification

International Coding

1

Goods and services used for non-business purposes.

2

Goods and services attributable to exempt or non-taxable supplies.

3

Sporting and recreational activities, other than those used for supplying goods or service.

924

4

Restaurants and hotels services, other than those used for supplying goods or service.

55

5

Purchases accounted for as returned purchases.

6

The Special Tax paid on the items listed in Schedule (1) unless otherwise provided for.

7

Goods and services that have been used for construction purposes, other than those used for renting of construction and destruction equipment.

Headings from 452014 to 452020

8

Cars, other than cars purchased by car- trading businesses or for car rental purposes.

87.03