| 1. |
Maintenance and repair of vehicles and equipment |
6112, 6122, 633, 886 |
| 2. |
Transport by land, including armoured car services and courier services but not including transport of mail and transport by rail |
712 (except 71235), 7512, 87304 |
| 3. |
Transport by air but not transport of mail |
73 (except 7321) |
| 4. |
Transport of mail by land, other than by rail, and by air |
71235, 7321 |
| 5. |
Telecommunications services other than voice telephony, telex, radiotelephony paging and satellite services |
752 |
| 6. |
Financial services
(b) Banking and investment services other than contracts
(b) for the issue, sale, purchase or transfer of securities or other financial instruments and central bank services
|
81 (Part) 812, 814 |
| 7. |
Computer and related services |
84 |
| 8. |
R & D services where the benefits accrue exclusively to the utility for its use in the conduct of its own affairs and the services are to be wholly paid for by the utility |
81 (Part) 812, 814 |
| 9. |
Accounting, auditing and book-keeping services |
862 |
| 10. |
Market research and public opinion polling services |
864 |
| 11. |
Management consultancy services and related services, but not arbitration and conciliation services |
865, 866 |
| 12. |
Architectural services: engineering services and integrated engineering services: urban planning and landscape architectural services: related scientific and technical consulting services: technical testing and analysis services |
867 |
| 13. |
Advertising services |
871 |
| 14. |
Building-cleaning services and property management services |
874 82201 to 82206 |
| 15. |
Publishing and printing services on a fee or contract basis |
88442 |
| 16. |
Sewerage and refuse disposal service: sanitation and similar services |
94 |
