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Section 642, read with section 610B of the Companies Act, 1956 – Power of central government to make rules – Constitution of Product or Activity Groups for Cost Audit Reporting and Compliance
Notification No. S.O. 1747(E), dated 7-8-2012
In exercise of the powers conferred by clause (b) of sub-section (1) of section 642 read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby constitutes the Product or Activity Groups as given in the Annexure enclosed.
2. Pursuant to the above, all companies shall use the Product or Activity Groups as given in the Annexure, wherever it appears, in the Cost Audit Report and in the Compliance Report to be filed with the Central Government in compliance with the following rules, namely:-
(a) The Companies (Cost Accounting Records) Rules, 2011 notified vide GSR 429(E), dated the 3rd June, 2011;
(b) The Companies (Cost Audit Report) Rules, 2011 notified vide GSR 430(E), dated the 3rd June, 2011;
(c) The Cost Accounting Records (Telecommunication Industry) Rules, 2011 notified vide GSR 869(E), dated the 7th December, 2011;
(d) The Cost Accounting Records (Petroleum Industry) Rules, 2011 notified vide GSR 870(E), dated the 7th December, 2011;
(e) The Cost Accounting Records (Electricity Industry) Rules, 2011 notified vide GSR 871(E), dated the 7th December, 2011;
(f) The Cost Accounting Records (Sugar Industry) Rules, 2011 notified vide GSR 872(E), dated the 7th December, 2011;
(g) The Cost Accounting Records (Fertilizer Industry) Rules, 2011 notified vide GSR 873(E), dated the 7th December, 2011;
(h) The Cost Accounting Records (Pharmaceutical Industry) Rules, 2011 notified vide GSR 874(E), dated the 7th December, 2011.
3. The Product or Activity Group as given in the Annexure shall also be used, wherever so desired by the Central Government, in respect of any other document required to be filed either with the Registrar or with the Central Government in compliance with any provisions of the Companies Act, 1956 (1 of 1956).
ANNEXURE
| Serial Number | Product or Activity Group Code | Name of the Product or Activity Group | Central Excise Tariff Act (CETA) Chapter Headings covered in the Product or Activity Group |
| 1 | 1001 | Livestock | 0101 to 0106 |
| 2 | 1002 | Meat and Meat Products | 0201 to 0210; 0410; 1601 to 1603 |
| 3 | 1003 | Marine Products | 0301 to 0307; 1604 to 1605 |
| 4 | 1004 | Milk and Milk Products | 0401 to 0406 |
| 5 | 1005 | Poultry and Related Products | 0407 to 0408 |
| 6 | 1006 | Bee Products | 0409 |
| 7 | 1007 | Human Hair and Related Products | 0501; 6703 to 6704 |
| 8 | 1008 | Products of Animal Origin | 0502; 0504 to 0508; 0510 to 0511 |
| 9 | 1009 | Plants, Trees and Flowers | 0601 to 0604 |
| 10 | 1010 | Vegetables | 0701 to 0714 |
| 11 | 1011 | Fruits and Nuts | 0801 to 0814 |
| 12 | 1012 | Coffee and Coffee Products (incl. 210111) | 0901 |
| 13 | 1013 | Tea and Tea Products (incl. 210120) | 0902 |
| 14 | 1014 | Spices – processed or unprocessed | 0903 to 0910 |
| 15 | 1015 | Cereals, Flour and Product of Cereals | 1001 to 1008; 1101 to 1109 |
| 16 | 1016 | Oil Seeds and Products of Oil Seeds | 1201 to 1208 |
| 17 | 1017 | Other Seeds and Plants | 1209 to 1214 |
| 18 | 1018 | Vegetable Saps or Products | 1301 to 1302; 1401; 1404 |
| 19 | 1019 | Animal or Vegetable Fats and Oils | 1501 to 1518; 1520 to 1522 |
| 20 | 1020 | Sugar and Sugar Products | 1701 to 1702 |
| 21 | 1021 | Molasses | 1703 |
| 22 | 1022 | Sugar Confectionery or Chocolates | 1704; 1806 |
| 23 | 1023 | Cocoa Products | 1801 to 1805 |
| 24 | 1024 | Prepared Food Products | 1901 to 1905; 2001 to 2009; 2101 to 2106; 2501 |
| 25 | 1025 | Mineral Water and Aerated Drinks | 2201 to 2202 |
| 26 | 1026 | Alcoholic Beverages | 2203 to 2206; 2208 |
| 27 | 1027 | Ethyl Alcohol and other Spirits | 2207 |
| 28 | 1028 | Vinegar | 2209 |
| 29 | 1029 | Food Residues or Prepared Animal Feed | 2301 to 2309 |
| 30 | 1030 | Unmanufactured and Manufactured Tobacco | 2401; 2403 |
| 31 | 1031 | Tobacco Products | 2402 |
| 32 | 2001 | Mineral Products | 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2621 |
| 33 | 2002 | Cement | 2523 |
| 34 | 2003 | Mineral Fuels (other than Petroleum) | 2701 to 2708 |
| 35 | 2004 | Petroleum Oils – Crude | 2709 |
| 36 | 2005 | Petroleum Oils – Refined | 2710 |
| 37 | 2006 | Petroleum Gases and other Gaseous Hydrocarbons | 2711 |
| 38 | 2007 | Other Petroleum Products | 2712 to 2715 |
| 39 | 2008 | Electrical Energy | 2716 |
| 40 | 2009 | Chemical Elements | 2801 to 2805 |
| 41 | 2010 | Inorganic Chemicals and their Derivatives | 2806 to 2837; 2839 to 2850; 2852 to 2853 |
| 42 | 2011 | Organic Chemicals and their Derivatives (excluding Bulk Drugs) | 2901 to 2942 |
| 43 | 2012 | Bulk Drugs | 2901 to 2942 |
| 44 | 2013 | Albuminoidal Substances, Starches, Glues and Enzymes | 3501 to 3507 |
| 45 | 2014 | Miscellaneous Chemical Products | 3801 to 3807; 3809 to 3825 |
| 46 | 2015 | Pharmaceutical Products | 3001 to 3006 |
| 47 | 2016 | Animal or Vegetable Fertilizers | 3101 |
| 48 | 2017 | Mineral or Chemical Fertilizers -Nitrogenous | 3102 |
| 49 | 2018 | Mineral or Chemical Fertilizers -Phosphatic | 3103 |
| 50 | 2019 | Mineral or Chemical Fertilizers -Potassic | 3104 |
| 51 | 2020 | Mineral or Chemical Fertilizers -Others | 3105 |
| 52 | 2021 | Tanning Substances | 3201 to 3202 |
| 53 | 2022 | Colours, Dyes and Pigments | 3203 to 3207; 3212 |
| 54 | 2023 | Paints and Varnishes | 3208 to 3211 |
| 55 | 2024 | Inks and Colours | 3213; 3215 |
| 56 | 2025 | Plasters and Fillers | 3214 |
| 57 | 2026 | Essential Oils | 3301 to 3302 |
| 58 | 2027 | Personal Care Products | 3303 to 3307; 8212; 9615 to 9616 |
| 59 | 2028 | Soaps, Detergents and Cleaning Agents | 3401 to 3402 |
| 60 | 2029 | Lubricating Preparations | 3403 |
| 61 | 2030 | Waxes and Wax Products | 3404 to 3407 |
| 62 | 2031 | Explosives | 3601 to 3603 |
| 63 | 2032 | Fireworks, Matches and Combustible Materials | 3604 to 3606 |
| 64 | 2033 | Photographic and Cinematographic Goods | 3701 to 3707 |
| 65 | 2034 | Insecticides | 3808 |
| 66 | 2035 | Chemicals – Plastics and Polymers | 3901 to 3915 |
| 67 | 2036 | Articles of Plastics and Polymers | 3916 to 3926 |
| 68 | 2037 | Rubber and Rubber Products | 4001 to 4010; 4014 to 4017 |
| 69 | 2038 | Rubber Tyres and Tubes | 4011 to 4013 |
| 70 | 3001 | Raw Hides, Skins and Leather | 4101 to 4107; 4112 to 4115 |
| 71 | 3002 | Leather Products | 4201 to 4203; 4205 to 4206 |
| 72 | 3003 | Furskins and Fur Products | 4301 to 4304 |
| 73 | 3004 | Wood and Wood Products | 4401 to 4421 |
| 74 | 3005 | Cork and Cork Products | 4501 to 4504 |
| 75 | 3006 | Straw and Plaiting materials | 4601 to 4602 |
| 76 | 3007 | Pulp of Wood and other substances | 4701 to 4707 |
| 77 | 3008 | Newsprint | 4801 |
| 78 | 3009 | Paper and Paperboard | 4802 to 4813 |
| 79 | 3010 | Articles of Paper and Paperboard | 4814; 4816 to 4823 |
| 80 | 3011 | Printing and Publishing | 4901 to 4911 |
| 81 | 3012 | Silk | 5001 to 5003 |
| 82 | 3013 | Silk Yarn | 5004 to 5006 |
| 83 | 3014 | Silk Fabrics | 5007 |
| 84 | 3015 | Wool | 5101 to 5105 |
| 85 | 3016 | Wool Yarn | 5106 to 5110 |
| 86 | 3017 | Wool Fabrics | 5111 to 5113 |
| 87 | 3018 | Cotton | 5201 to 5203 |
| 88 | 3019 | Sewing Thread | 5204; 5401 |
| 89 | 3020 | Cotton Yarn | 5205 to 5207 |
| 90 | 3021 | Cotton Fabrics | 5208 to 5212 |
| 91 | 3022 | Other Textile Yarns or Fibers | 5301 to 5303; 5305 to 5308 |
| 92 | 3023 | Other Textile Fabrics | 5309 to 5311 |
| 93 | 3024 | Synthetic Yarns or Fibers | 5402 to 5406; 5501 to 5511; 5601 to 5609 |
| 94 | 3025 | Synthetic Fabrics | 5407 to 5408; 5512 to 5516 |
| 95 | 3026 | Carpets and textile floor coverings | 5701 to 5705 |
| 96 | 3027 | Other Textile Fabrics or Products | 5801 to 5811; 5901 to 5911; 6301; 6305 to 6310 |
| 97 | 3028 | Knitted or Crocheted Fabrics | 6001 to 6006 |
| 98 | 3029 | Apparel and Clothing | 6101 to 6117; 6201 to 6217 |
| 99 | 3030 | Furnishings | 6302 to 6304 |
| 100 | 3031 | Footwear and Parts thereof | 6401 to 6406 |
| 101 | 3032 | Headgear and Parts thereof | 6501 to 6502; 6504 to 6507 |
| 102 | 3033 | Umbrellas, Sticks etc. | 6601 to 6603 |
| 103 | 3034 | Articles of Skins and other parts of birds | 6701 |
| 104 | 3035 | Artificial Flowers and Fruits | 6702 |
| 105 | 3036 | Articles of Stones, Plaster, Cement, Asbestos and Mica | 6801 to 6815 |
| 106 | 3037 | Ceramic Products | 6901 to 6914 |
| 107 | 3038 | Glass and Glass Products | 7001 to 7011; 7013 to 7020 |
| 108 | 3039 | Pearls, Diamonds, Stones and Jewellery Articles | 7101 to 7118 |
| 109 | 4001 | Primary Ferrous Materials | 7201 to 7205 |
| 110 | 4002 | Iron and Non-Alloy Steel | 7206 to 7217 |
| 111 | 4003 | Stainless Steel | 7218 to 7223 |
| 112 | 4004 | Other Alloy or Non-Alloy Steel | 7224 to 7229 |
| 113 | 4005 | Steel Products | 7301 to 7326 |
| 114 | 4006 | Copper and Copper Products | 7401 to 7413; 7415; 7418 to 7419 |
| 115 | 4007 | Nickel and Nickel Products | 7501 to 7508 |
| 116 | 4008 | Aluminium and Aluminium Products | 7601 to 7616 |
| 117 | 4009 | Lead and Lead Products | 7801 to 7802; 7804; 7806 |
| 118 | 4010 | Zinc and Zinc Products | 7901 to 7905; 7907 |
| 119 | 4011 | Tin and Tin Products | 8001 to 8003; 8007 |
| 120 | 4012 | Other Base Metals and their Products | 8101 to 8113; 8301 to 8311 |
| 121 | 4013 | Hand Tools | 8201 to 8211; 8213 to 8215 |
| 122 | 4014 | Nuclear Reactors and Accessories | 8401 |
| 123 | 4015 | Boilers and Accessories | 8402 to 8404 |
| 124 | 4016 | Engines or Motors and parts thereof | 8405 to 8412 |
| 125 | 4017 | Machinery and Mechanical appliances | 8413 to 8484; 8486 to 8487 |
| 126 | 4018 | Electric Motors, Generators, Transformers and Parts thereof | 8501 to 8505 |
| 127 | 4019 | Batteries and Accumulators | 8506 to 8507 |
| 128 | 4020 | Electrical and Electronic Equipments or Appliances | 8508 to 8519; 8521 to 8523; 8525 to 8548 |
| 129 | 4021 | Railway Rolling Stock | 8601 to 8606 |
| 130 | 4022 | Parts of Railway Rolling Stock | 8607 |
| 131 | 4023 | Railway Track Fixtures and Fittings | 8608 |
| 132 | 4024 | Containers | 8609 |
| 133 | 4025 | Commercial Vehicles (3 or more wheels) | 8701; 8704 to 8707; 8709; 8716 |
| 134 | 4026 | Passenger Vehicles (4 or more wheels) | 8702 to 8703 |
| 135 | 4027 | Parts and Accessories of Vehicles | 8708; 8714 |
| 136 | 4028 | Tanks and Armoured Vehicles and parts thereof | 8710 |
| 137 | 4029 | Passenger Vehicles (2 and 3 Wheelers) – Motorised | 8711; 8713 |
| 138 | 4030 | Passenger Vehicles (2 or 3 Wheelers) – Non Motorised | 8712; 8713; 8715 |
| 139 | 4031 | Non-powered Aircraft and parts thereof | 8801; 8803 |
| 140 | 4032 | Aircraft, Spacecraft and parts thereof | 8802 to 8803; 8805 |
| 141 | 4033 | Parachutes and Rotochutes | 8804 |
| 142 | 4034 | Ships and Boats | 8901 to 8904 |
| 143 | 4035 | Floating Structures | 8905 to 8908 |
| 144 | 4036 | Optical Equipments and parts thereof | 9001 to 9005; 9012 to 9013; 9033 |
| 145 | 4037 | Photographic or Cinematographic Equipment and parts thereof | 9006 to 9008; 9010 to 9011; 9033 |
| 146 | 4038 | Measuring Instruments and parts thereof | 9014 to 9017; 9023 to 9033 |
| 147 | 4039 | Surgical or Medical Instrument and parts thereof | 9018 to 9022; 9033 |
| 148 | 4040 | Clocks or Watches and Parts thereof | 9101 to 9114 |
| 149 | 4041 | Musical Instruments and Parts thereof | 9201 to 9202; 9205 to 9209 |
| 150 | 4042 | Arms or Ammunition and Parts thereof | 9301 to 9307 |
| 151 | 4043 | Medical or Vehicular or other Furniture and Mattress and parts thereof | 9401 to 9404 |
| 152 | 4044 | Lights and Fittings | 9405 |
| 153 | 4045 | Prefabricated Buildings | 9406 |
| 154 | 4046 | Toys, games and sports Equipments | 9503 to 9508 |
| 155 | 4047 | Stationery Items | 9608 to 9612 |
| 156 | 4048 | Miscellaneous manufactured articles | 9601 to 9607; 9613 to 9614; 9617 to 9618 |
| 157 | 4100 | Ancillary products or activities not elsewhere specified | As Applicable |
| 158 | 5001 | Construction of residential buildings | Not Applicable |
| 159 | 5002 | Construction of non-residential buildings | Not Applicable |
| 160 | 5003 | Construction of highways, roads, rails, bridges, etc. | Not Applicable |
| 161 | 5004 | Construction of industrial and non-industrial plants, structures and facilities | Not Applicable |
| 162 | 5005 | Laying of pipelines, communication and power lines | Not Applicable |
| 163 | 5006 | Other construction activities not elsewhere specified | Not Applicable |
| 164 | 5051 | Real estate development activities | Not Applicable |
| 165 | 5061 | Architectural and engineering services | Not Applicable |
| 166 | 5071 | Construction and real estate related services | Not Applicable |
| 167 | 5101 | Basic telephone services – wired and WLL | Not Applicable |
| 168 | 5102 | Cellular mobile telephone services -wireless and WLL | Not Applicable |
| 169 | 5103 | Internet and broadband services | Not Applicable |
| 170 | 5104 | National long distance services | Not Applicable |
| 171 | 5105 | International long distance services | Not Applicable |
| 172 | 5106 | Public mobile radio trunk services | Not Applicable |
| 173 | 5107 | Global mobile personal communication services | Not Applicable |
| 174 | 5108 | Passive telecom infrastructure and tower facilities | Not Applicable |
| 175 | 5109 | Cable landing stations | Not Applicable |
| 176 | 5121 | Broadcasting and related services | Not Applicable |
| 177 | 5131 | Performing art and entertainment services | Not Applicable |
| 178 | 5141 | Other communication services not elsewhere specified | Not Applicable |
| 179 | 5201 | Publishing of newspapers, journals and periodicals | Not Applicable |
| 180 | 5202 | Book publishing | Not Applicable |
| 181 | 5203 | Advertising services | Not Applicable |
| 182 | 5204 | News agency activities | Not Applicable |
| 183 | 5301 | Transportation of passengers – by road | Not Applicable |
| 184 | 5302 | Transportation of passengers – by rail | Not Applicable |
| 185 | 5303 | Transportation of passengers – by water | Not Applicable |
| 186 | 5304 | Transportation of passengers – by air | Not Applicable |
| 187 | 5401 | Transportation or distribution of goods – by road | Not Applicable |
| 188 | 5402 | Transportation or distribution of goods – by rail | Not Applicable |
| 189 | 5403 | Transportation or distribution of goods – by water | Not Applicable |
| 190 | 5404 | Transportation or distribution of goods – by air | Not Applicable |
| 191 | 5405 | Transportation or distribution of goods – by pipeline | Not Applicable |
| 192 | 5406 | Transmission or distribution of electricity | Not Applicable |
| 193 | 5411 | Cargo and baggage handling activities | Not Applicable |
| 194 | 5421 | Service activities incidental to transportation | Not Applicable |
| 195 | 5431 | Storage and warehousing activities | Not Applicable |
| 196 | 5441 | Port activities | Not Applicable |
| 197 | 5451 | Rental services of transport vehicles | Not Applicable |
| 198 | 5461 | Tours and travel activities | Not Applicable |
| 199 | 6001 | Banking services | Not Applicable |
| 200 | 6002 | Non-banking financial services | Not Applicable |
| 201 | 6003 | Investment banking services | Not Applicable |
| 202 | 6004 | Financial leasing services | Not Applicable |
| 203 | 6005 | Services auxiliary to banking and financial services | Not Applicable |
| 204 | 6006 | Leasing or rental of tangible assets | Not Applicable |
| 205 | 6007 | Leasing of non-financial intangible assets | Not Applicable |
| 206 | 6101 | Life insurance services | Not Applicable |
| 207 | 6102 | Non-life insurance services | Not Applicable |
| 208 | 6103 | Reinsurance services | Not Applicable |
| 209 | 6104 | Pension services | Not Applicable |
| 210 | 6201 | Brokerage and agency services | Not Applicable |
| 211 | 6202 | Market intermediaries’ services | Not Applicable |
| 212 | 6301 | Postal services | Not Applicable |
| 213 | 6302 | Courier services | Not Applicable |
| 214 | 6401 | Accounting, auditing and bookkeeping services | Not Applicable |
| 215 | 6402 | Management consulting services | Not Applicable |
| 216 | 6403 | Legal services | Not Applicable |
| 217 | 6404 | Human Resource placement and management services | Not Applicable |
| 218 | 6405 | Business support services | Not Applicable |
| 219 | 6406 | Research and experimental development services | Not Applicable |
| 220 | 6407 | Other professional services | Not Applicable |
| 221 | 6501 | Education services | Not Applicable |
| 222 | 6502 | Human healthcare services | Not Applicable |
| 223 | 6503 | Veterinary services | Not Applicable |
| 224 | 6504 | Sports, amusement and recreational activities | Not Applicable |
| 225 | 6505 | Other personal service activities | Not Applicable |
| 226 | 6506 | Other social services | Not Applicable |
| 227 | 6601 | Accommodation, food and beverage services | Not Applicable |
| 228 | 6701 | Collection and waste management activities | Not Applicable |
| 229 | 6702 | Dyeing, colouring, washing and dry-cleaning services | Not Applicable |
| 230 | 6703 | General cleaning services | Not Applicable |
| 231 | 6704 | Installation, maintenance and repair services | Not Applicable |
| 232 | 6705 | Investigation and security services | Not Applicable |
| 233 | 6706 | Market research and public opinion polling services | Not Applicable |
| 234 | 6707 | Packaging activities | Not Applicable |
| 235 | 6708 | Photographic services | Not Applicable |
| 236 | 6801 | Information technology (IT) and IT enabled services | Not Applicable |
| 237 | 6901 | General public administration services | Not Applicable |
| 238 | 7001 | Any other service activity not elsewhere specified | Not Applicable |
| 239 | 8001 | Wholesale trade of agricultural raw materials and live animals | Not Applicable |
| 240 | 8002 | Wholesale trade of food, beverages and tobacco [includes fruits, vegetables, dairy products, etc.] | Not Applicable |
| 241 | 8003 | Wholesale trade of textiles, clothing and footwear | Not Applicable |
| 242 | 8004 | Wholesale trade of household appliances, articles and equipments | Not Applicable |
| 243 | 8005 | Wholesale trade of miscellaneous consumer goods | Not Applicable |
| 244 | 8006 | Wholesale trade of construction materials and hardware | Not Applicable |
| 245 | 8007 | Wholesale trade of chemical and pharmaceutical products | Not Applicable |
| 246 | 8008 | Wholesale trade of personal care products | Not Applicable |
| 247 | 8009 | Wholesale trade of machinery, equipment and supplies | Not Applicable |
| 248 | 8010 | Wholesale trade of solid, liquid and gaseous fuels and related products | Not Applicable |
| 249 | 8011 | Wholesale trade of ores, minerals, metals and articles thereof | Not Applicable |
| 250 | 8012 | Wholesale trade of stones, pearls and precious metals | Not Applicable |
| 251 | 8013 | Wholesale trade of other products not elsewhere specified | Not Applicable |
| 252 | 9001 | Retail trade of agricultural raw materials and live animals | Not Applicable |
| 253 | 9002 | Retail trade of food, beverages and tobacco [includes fruits, vegetables, dairy products, etc.] | Not Applicable |
| 254 | 9003 | Retail trade of textiles, clothing and footwear | Not Applicable |
| 255 | 9004 | Retail trade of household appliances, articles and equipments | Not Applicable |
| 256 | 9005 | Retail trade of miscellaneous consumer goods | Not Applicable |
| 257 | 9006 | Retail trade of construction materials and hardware | Not Applicable |
| 258 | 9007 | Retail trade of chemical and pharmaceutical products | Not Applicable |
| 259 | 9008 | Retail trade of personal care products | Not Applicable |
| 260 | 9009 | Retail trade of machinery, equipment and supplies | Not Applicable |
| 261 | 9010 | Retail trade of solid, liquid and gaseous fuels and related products | Not Applicable |
| 262 | 9011 | Retail trade of ores, minerals, metals and articles thereof | Not Applicable |
| 263 | 9012 | Retail trade of stones, pearls and precious metals | Not Applicable |
| 264 | 9013 | Retail trade of vehicles | Not Applicable |
| 265 | 9014 | Retail trade of other products not elsewhere specified | Not Applicable |
| 266 | 9015 | Retail sale of any product via mail order, Internet, television, radio and telephone, etc. | Not Applicable |
| 267 | 9016 | Retail sale of any product not in stores, stalls or markets | Not Applicable |
NOTES:
1. The Product or Activity Group classification do not have any correlation with the industry name mentioned in the Cost Audit Orders issued by the Central Government under section 233B of the Companies Act, 1956.
2. In case of any Product or Activity Group where multiple units of measurement are in use for the products or activities covered therein, then the relevant Product or Activity Group shall be repeated against each unit of measurement separately.
3. Wherever same Central Excise Tariff Act (CETA) Chapter Headings have been shown against two or more Product or Activity Groups, the actual details shall be shown against the most appropriate Product or Activity Group.
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if product cover under central excise tariff heading under 1209 to 1214 then cost accounting compliance / cost record maintenance applicable or not ?