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Medical services; veterinary services; hygienic and beauty care for human beings or animals; agriculture, aquaculture, horticulture and forestry services.

Services for providing food and drink; temporary accommodation

Scientific and technological services and research and design relating thereto; industrial analysis, industrial research and industrial design services; quality control and authentication services; design and development of computer hardware and software.

Education; providing of training; entertainment; sporting and cultural activities.

Mainly services rendered by the mechanical or chemical processing, transformation or production of objects or inorganic or organic substances, including custom manufacturing services. For the purposes of classification, the production or manufacturing of goods is considered a service only in cases where it is effected for the account of another person to their order and specification. If the production or manufacturing is not being performed to fulfil an order for goods which meet the customer’s particular needs, requirements, or specifications, then it is generally ancillary to the maker’s primary commercial activity or goods in trade. If the substance or object is marketed to third parties by the person who processed, transformed or produced it, then this would generally not be considered a service.

Transport; packaging and storage of goods; travel arrangement.

Telecommunications services.

Construction services; installation and repair services; mining extraction, oil and gas drilling.

Financial, monetary and banking services; insurance services; real estate services.

Advertising; business management, organization and administration; office functions.