sL^gfzs cf}iflw pTkfbg. 20 Synthetic resins and plastic materials s[lqd vf]^f]tyf Knfli^s ;fdfg pTkfbg .... Motor vehicl
Government of Nepal Inland Revenue Department Lazimpat, Kathmandu, Nepal Business Category Code and Business Code Business Categories SNO
Business Category
Description (Nepali)
1
01
s[ifL, jg tyf df%f kfng
2
02
vfgL tyf sf]Onf
3
03
vfB, k]o tyf ;'lt{
4
04
^]S;^fO{n
5
05
kf]zfs tyf h'Qf
6
06
%fnf, %fnfsf ;fdfg tyf e'jf
7
07
pTkfbg / kmlg{r/
8
08
sfuh, %kfO / k|sfzg
9
09
/f;folgs, /a/ / Knfl:^s pTkfbg
10
10
sf]Onf ty k]^)f ug]{
80
Tobacco products
;"tL{hGo pTkfbg
85
Soft Drinks
xNsf k]o kbfy{
90
Production and sales of gundpak, pustakari, titaura
95
Sales of soft drinks and alcohol
u'¤bkfs, k'i^sf/L, lttf}/f pTkfbg tyf ljqmL ljt/)f xNsf k]o kbfy{ tyf dlb/fsf] Jofkf/ ug]{
96
Production and sales of alcohol
dlb/f pTkfbg tyf ljqmL ljt/)f
ljo/ pTkfbg
05
Spinning, weaving and finishing of textiles
stfO a'gfO tyf sk*f pTkfbg
10
Made-up textile goods (except clothing)
sk*fsf] tof/L ;fdfg pTkfbg
15
Hosiery and other knitted goods
xf]lho/L tyf cGo a'g]sf ;fdfg pTkfbg
20
Carpets and rugs
sfk]{^ tyf sDjn pTkfbg
25
Rope, twine, net and related products
30
Textiles not elsewhere specified
wfuf]hGo *f]/L, ;'tnL, hfln cflb ;fdfgsf]pTkfbg ug]{ ^]S;^fO{n ;DjGwL ljljw pTkfbg
35
Acrylic yarn
Pqm]lns ofg{
40
Sales of produced Acrelic threads
Pqm]lns wfuf] pTkfbg u/L ljqmL ug]{
45
Production of thread by woolen cutting
pmgL s^fO{ u/]/ wfuf] pTkfbg
50
Sweater making and related works
:j]^/ a'gfO{ tyf tt\ ;DaGwL sf/f]af/
55
Pashmina, Shawl, Muffler related works
klZdgf, zn, dkmn/ cflb ;DaGwL sf/f]af/
60
Embroidery related works
ODa|f]O*/L ;DaGwL sf/f]af/
65
Different coloring related works
/+ufO{ ;DaGwL ljljw sfo{
70
Cap production and related works
^f]kL pTkfbg tyf tt\ ;DaGwL sf/f]af/
75
Cotton production and related works
skf; pTkfbg tyf tt\;DaGwL sf/f]af/
80
Packing material related works
Koflsé d]^]l/on ;DaGwL sf/f]af/
05
Mens and boy's clothing
tof/L dbf{gf sk*f pTkfbg ug]{
10
Women's and girls's clothing
tof/L hgfgf sk*f pTkfbg ug]{
15
Tailoring
l;nfO;DjGwL sfd ug]{
20
Furriers
hgfj/sf] e'jf tyf pmg ;DjGwL
25
Millinery
30
Footware
sf/vfgfaf^ kmf]d tyf tof/L sk*f pTkfbg ug]{ h'Qf rKkn pTkfbg ug]{
05
Leather, fur (tanning and dressing) and fellmongery Travel goods (incl goods of plastic and imitation leather
10 15
Handbags (including handbags of plasic and imitation leather
%fnf, tyf e"jf k|zf]wg ;DjGwL sfo{ %fnf tyf Knfi^Lssf e|d)f ;fdu|L-gSsnL %fnfsf ;d]t_ xft]emf]nf pTkfbg
Business Category Code, Inland Revenue Department
3/14
06
07
08
20 25 05
Sawmills and other woodmills
l;Gy]l^s ;fdfgx? pTkfbg tyf ljqmL ljt/)f sf& lr/fg tyf vl/b ljqmL ug]{
10
Wood and can containers
sf&sf] a^\^f tyf sG^]g/ cflb pTkfbg ug]{
15
sf&sf ljljw ;fdu|L tyf ss{ pTkfbg ug]{
20
Other miscellaneous wood and cork manufacturing Home furniture (except primarily of metal)
25
Office furniture (except primarily of metal)
sf&sf sfof{no kmlg{r/ pTkfbg ug]{
30
Production and sales of Furniture
kmlg{r/ pTkfbg tyf ljqmL ljt/)f
05
Pulp, paper and board
kNk, sfuh tyf uftf pTkfbg ug]{
Packaging products of paper, boardand associated materials
15
Manufactured stationery
sfuh, uftf tyf o:t]} a:t'jf^ Koflsé ;fdu|L pTkfbg ug]{ d;nGb ;fdfg pTkfbg ug]{
20
30
Manufacture of paper and board not elsewhere sfuh tyf uftf ;DjGwL ljljw pTkfbg specifed Printing and publishing of newspapers cvjf/ d'b|)f tyf k|sfzg Publishing of periodicals cfjlws kf&\o ;fdu|Lsf] k|sfzg
35
Publishing of books
k':ts k|sfzg
45
Bookbinding
k':ts afOG*L*= ug]{
50
Other printing and services for printers
05
d'b|)f;+aGwL ljljw sfo{ Photocopy, Lamination, Binding related works kmf]^f]skL, Nofldg]zg / afOlG*é ;DaGwL sfo{ Production of chalk rs pTkfbg ug]{ Industrial chemicals (except fertilisers) cf}Bf]lus /f;foflgs kbfy{ pTkfbg -dnvfb
10
Fertilsers
afx]s_ dnvfbx?pTkfbg
15
Pesticides
sL^gfzs cf}iflw pTkfbg
20
Synthetic resins and plastic materials
s[lqd vf]^f] tyf Knfli^s ;fdfg pTkfbg
25
Paint
/+u/f]ug pTkfbg
30
MediciNl and pharmaceutical preparations
cf}iflwo'Qm j:t' pTkfbg
35
Soap and detergents
;a} k|sf/sf ;fa'g pTkfbg
40
Perfumes, cosmetics and other toilet preparations
45
Tyres and tubes (including retreading)
^'yk]i^, >[ÿ\uf/ ;fdu|L tyf cGo g'xfpg] ;fdu|L pTkfbg ^fo/ tyf ^o"j pTkfbg tyf dd{t
50
Other rubber products (including sysnthetic rubber)
55
Plastic products not elsewhere specified
60
ljljw cf}Bf]lus /;fog pTkfbg
70
Other chemical industries not elsewhere specified Production of Detergent powder and other powders Production of Resin goods
75
Production of Adhesive glue
P*]l;e Un' pTkfbg ug]{
05
Manufactured fuel
10
Mineral oil refining
tof/L O{Gwg -sf]Onf / k]^|f]lnod_ sf] sf/f]jf/ vlgh t]n k|zf]wg
55 60
65
10
sf&sf #/fo;Lkmlg{r/ pTkfbg ug]{
10
25
09
%fnfsf ljljw ;fdfg pTkfbg ug]{
Other leather goods (including imitation leather) Production and sales of synthetic goods
/j/sf ljljw j:t' -l;Gy]l^s /j/;d]t_ pTkfbg Knfli^ssf ljljw j:t' pTkfbg
l*^/h]G^ kfp*/ tyf cGo kfp*/ pTkfbg /]lUhgsf ;fdfg pTkfbg
Business Category Code, Inland Revenue Department
4/14
10
11
15
Lubricants oils and greases
n'lj|s]G^ t]nx? tyf u|Lhsf] sf/f]jf/ ug]{
20
Other petroleum and coal products
25
Kerosene related works
k]^ÿf]lnod tyf sf]O{nfhGo ljljw sf/f]jf/ ug]{ dl§t]nsf] sf/f]af/
05
Ceramics
;]/fldS; ;fdu|Lsf] sf/f]jf/ ug]{
10
Glass and glass products
l;;f tyf l;;fsf j:t'x?sf] sf/f]jf/ ug]{
15
Bricks, tiles and refractory goods
O{^f, ^fon cflb j:t'sf] sf/f]jf/ ug]{
20
Cement
10
l;d]G^sf] sf/f]jf/ ug]{ Abrasives and building materials not elsewhere ljljw lgdf{)f ;fdu|Lsf] sf/f]jf/ ug]{ specified Iron and steel kmnfd tyf :^Lnsf] sf/f]jf/ ug]{ Steel tubes :^Lnsf gnLx?sf] sf/f]jf/ ug]{
15
Iron castings, etc
sfi^ cfO/gsf] sf/f]jf/ ug]{
20
Aluminium and aluminium alloys
cfnd'lgodsf] sf/f]jf/ ug]{
25
Copper, brass and other copper alloys
tfdf, tyf lkQnsf] sf/f]jf/ ug]{
30
Other base metals
ljljw cfwf/e"t wft'x?sf] sf/f]jf/ ug]{
35
Precious metals
d"Nojfg wft'sf] sf/f]jf/ ug]{
40
Production of metal goods(murti)
wft'sf d"lt{ pTkfbg
05
Cutlery, hand tools and general hardware
10
Furniture and fixtures primarily of metal
wft'hGoxft] cf}hf/ tyf xf*{j]o/sf] sf/f]jf/ ug]{ wft'sf kmlg{r/ tyf lkmS:r/sf] sf/f]jf/ ug]{
15
Building hardware
20
Prefabricated steel buildings
ejg lgdf{)f ;DjGwL wft'sf ;fdu|Lsf] sf/f]jf/ ug]{ :^Lnsf k"j{lgld{t ejgx?sf] sf/f]jf/ ug]{
25
Boiler manufacture
JjfO{n/ pTkfbg
30
Sheet metal products
wft'sf kftfx?sf] sf/f]jf/ ug]{
35
Bolts, nuts, screws, rivets etc
40
Cables, wire, wire products and gates
45
Tinware
wft'sfaf]N^, g^, k]r lsnf cflbsf] sf/f]jf/ ug]{ wft'sf s]j'n, tf/, tf/hGo j:t'x?sf] sf/f]jf/ ug]{ l^gsf ;fdu|Lsf] sf/f]jf/ ug]{
50
Electroplating, galvanising, eNmelling, etc
55
Metal products not elsewhere specified
60
75
Engineering workshops (excluding specialized O{lGhlgo/L+u js{;k ;+rfng ug]{-uf*L ;DjGwL automotive eng. afx]s_ Grill factory and Iron goods related works u|Ln pBf]]u tyf kmnfdsf ;fdfgsf]] sf/f]af/ Aluminum related works cfNdf]lgod ;DaGwL sfd Production of Kitchen utensils lsrg k|of]u x'g] ;fdfgx? pTkfbg
02
Pumps, valves and compressors
kDk, eNe tyf s+k|];/ ;DjGwL sf/f]jf/ ug]{
04
Industrial engines
cf}Bf]lus ;+oGqsf] sf/f]jf/ ug]{
06
Agricultural machinery (except tractors)
08
Metal and woodworking machinery
10
Textile machinery and accessories
12
Construction and earth moving
s[lif ;+aGwL oGq pks/)f -^|ofs^/ afx]s_ sf] sf/f]jf/ ug]{ wft' tyf sfi&sfo{ ;DjGwL oGqx?sf] sf/f]jf/ ug]{ ^]S;^fon;DjGwL ;+oGq tyf kf^{k"hf{x?sf] sf/f]jf/ ug]{ lgdf{)f tyf pTvgg ;DjGwL sfo{ ug]{
25 12
13
05
65 70 14
Onf]S^|f]Kn]l^*= UofNegfOlh*=\ Ogfd]ln*= cflb sfo{x? ug]{ wft'hGo ljljw j:t'x?
Business Category Code, Inland Revenue Department
5/14
14
Mechanical handling equipment
16
Computers and office, calculating and accounting machinery
18 20 22
15
sDKo'^/ tyf n]vf ;DjGwL d]zLgx?sf] sf/f]jf/ ug]{, Refridgerators, washing machines, stoves and /]lk|mh/]^/, n'ufw'g] d]l;g, r"Nxf,] :^f]e ovens ;DjGwL sf/f]jf/ Other electrical appliances ljljw ljB'tLo ;/;fdfgsf] sf/f]jf/ ug]{ Air conditioning and ventilation machinery Pc/ slG*;lg+u tyf e]lG^n];g ;DaGwL
24
Other specialized machinery and parts for specific industries
26
Other machinery and machine spares for general purposes
28
Electrical machinery and apparatus for generation and control
30
Radio and electronic equipment
32
Audio cassatte tape production and tape recording.
34
Other broadcast receiving and sound reproducing equipment
36
Telegraph, telephone and sigNlling apparatus and equipment
38
Electronic computers
oGqsf] sf/f]jf/ ug]{ ljz]if lsl;dsf pBf]udf k|of]u x'g] ljz]if oGq pks/)f ;fdfGo k|of]usf ljljw d]lzg tyf :k]o/ kf^{\;sf] sf/f]jf/ phf{ pTkfbg tyf lgoGq)f ;DjGwL d]lzg tyfpks/)fx? /]l*of] l^ = eL tyf ljB'tLo ;fdu|Lsf] sf/f]jf/ ug]{ cl*of] Sof;]^ ^]k pTkfbg tyf ^]k l/sl*{ÿ ug]{ cGo ljB'tLo k|;f/)f k|fKt ug]{ tyf Wjlg k'gM pTkfbg ug{] ^]ln]u|fkm, ^]lnkmf]g tyf ;+s]tk|jfxs pks/)fx?sf] sf/f]jf/ ljB'tLo sDKo'^/x?sf] sf/f]jf/ ug]{
40
Insulated wires and cables
OG;'n]^]* tf/ tyf s]j'nx?sf] sf/f]jf/ ug]{
42
Batteries
Aof^ÿLx?sf] sf/f]jf/ ug]{
44
Electric bulbs and flouresent tubes
46
Other electrical and electronic goods
lah'nL rLd tyf km\n'/f];])^ ^o"jx?sf] sf/f]jf/ ug]{ ljljw ljB'tLo ;fdfgx?sf] sf/f]jf/ ug]{
48
Computer software related works
sDKo"^/ ;km\^j]o/ ;DaGwL sf/f]af/ ug]{
50
Grinding Mill for Food products
vfB ;fdfu|L s'^fgL tyf lk;fgL ug]{ ldn
52
Battery Charging works
Aof^[+uf/ u[x ;+rfng ug]{
10
Hairdressing saloons
15
Photographic studies(including commercial photography) Gardening services
kmf]^f]u|fkmL ;DaGwL ;]jf k|bfg ug]{
ljljw Joltmut ;]jf k|bfg ug]{
35
PersoNl services not elsewhere specified eg massage parlour Vocational training services
05
Typewriters and other office equipment
10 15
Agriculture machinery and implements and farm tractors Other repair services rendered to business
^fOk/fO^/ tyf cGo sfo{fno pks/)fx? dd{t ug]{ s[lif cf}hf/ tyf ^|ofS^/x? dd{t ug]{
20
Footwear and other leather goods
25 30
33
cGo ;fdflhs tyf ;fd'bflos ;]jfx?
/*=ud`rdf b]vfOg]dgf]/GhgfTds ;]jf k|bfg ug]{ Authors, composers of music and independent ;+uLt ;DaGwL ;]jf k|bfg ug]{ artists Libraries,Museums,botanical and zoological k':tsfno,Do'lhod,jg:klt pBfg cflb ;+rfng gardens and other ug]{ ProfessioNl sports promotion k]zfut v]ns'b k|jw{g ug]{ Turf clubs (horse racing) #f]*bf}* ;DaGwL
25
32
wfld{s ;+u&gx?
au}+rf ;DaGwL ;]jf k|bfg ug]{
;Lkd'ns tfnLd ;]jfx?
dd{t ;DaGwL ljljw ;]jf ;+rfng ug]{ h'Qf . rKkn tyf %fnfsf ;fdfgx? dd{t
Business Category Code, Inland Revenue Department
13/14
33
35
ug]{ Servicing and installation of electrical and non- ljB'tLo tyf cljB'tLo pks/)f h*fg / electrical dd{t ug]{ Panel beaters and spraypainters Kofgn la^/ tyf :k|] /+ufO ;]jf k|bfg ug]{ Other specialised automotive repair services ljz]if k|sf/sf c^f]dfl]^e dd{t ;]jf k|bfg
40
Production of different dyes
ug]{ ljljw lsl;dsf *fO{ pTkfbg
05
Auctioneers
lnnfd ;DaGwL ;]jf k|bfg ug]{
10
Market agents
ahf/ Ph]G^ ;DaGwL ;]jf k|bfg ug]{
15
Representatives of manufacturing and trading
20
Indent and foreign
cf}wfl]us tyf Jofkfl/s k|ltlglwsf] ;]jf k|bfg ug]{ hgfj/sf %fnfsf] bnfnL ug]{
30
Wool and mohair brokers
25
Hide and skin brokers
pmg tyf hgfj/sf] /f+}+ bnfnL ug]{
35
Sanitation, garbage and sewerage disposal
;kmfO ;DaGwL ;]jf k|bfg ug]{
55
Other agencies and services
ljljw Ph]lG; tyf ;]jf k|bfg ug]{
60
Manpower services(for foreign countries)
j}b]lzs /f]huf/
65
Different tender and supply works
ljljw ^])*/ tyf ;KnfO{ ;DaGwL sf/f]af/
70
Communication services using computer and others
sDKo"^/ tyf cGo dfWofdaf^ ;"rgf ;]jf k|bfg ug]{
25 30
34
agents
Business Category Code, Inland Revenue Department
14/14
