⌖ Utility / Bank & Industry Codes
National Industries Classification.
NIC-2008 codes used in MCA filings, GST registration and ROC forms.
As of
Ministry of Statistics & Programme Implementation — NIC-2008
⌖ Context
The National Industrial Classification (NIC-2008) is the standard activity classification used in MCA filings (SPICe+, AOC-4, MGT-7), GST registration, and most government regulatory forms. It harmonises with the UN's ISIC Rev. 4. Companies must select the most specific 5-digit code that describes the principal business activity — and where multiple activities are conducted, list them in order of revenue contribution. NIC-2008 is structured as: Section (alphabet) → Division (2-digit) → Group (3-digit) → Class (4-digit) → Sub-class (5-digit).
NIC-2008 — Sections (top-level)
| Section | Description | Divisions |
|---|---|---|
| A | Agriculture, forestry and fishing | 01–03 |
| B | Mining and quarrying | 05–09 |
| C | Manufacturing | 10–33 |
| D | Electricity, gas, steam and air conditioning supply | 35 |
| E | Water supply; sewerage, waste management and remediation | 36–39 |
| F | Construction | 41–43 |
| G | Wholesale and retail trade; repair of motor vehicles | 45–47 |
| H | Transportation and storage | 49–53 |
| I | Accommodation and Food service activities | 55–56 |
| J | Information and communication | 58–63 |
| K | Financial and insurance activities | 64–66 |
| L | Real estate activities | 68 |
| M | Professional, scientific and technical activities | 69–75 |
| N | Administrative and support service activities | 77–82 |
| O | Public administration and defence | 84 |
| P | Education | 85 |
| Q | Human health and social work activities | 86–88 |
| R | Arts, entertainment and recreation | 90–93 |
| S | Other service activities | 94–96 |
| T | Activities of households as employers | 97–98 |
| U | Activities of extraterritorial organisations and bodies | 99 |
Commonly used class codes — first 3 digits of frequently filed activities
| Code | Activity |
|---|---|
| 010 | Crop and animal production |
| 011 | Growing of non-perennial crops |
| 014 | Animal production |
| 101 | Processing and preserving of meat |
| 106 | Manufacture of grain mill products, starches |
| 131 | Spinning, weaving and finishing of textiles |
| 141 | Manufacture of wearing apparel |
| 201 | Manufacture of basic chemicals, fertilisers, plastics |
| 210 | Manufacture of pharmaceuticals, medicinal chemicals |
| 241 | Manufacture of basic iron and steel |
| 261 | Manufacture of electronic components |
| 292 | Manufacture of bodies for motor vehicles, trailers |
| 410 | Construction of buildings |
| 421 | Construction of roads and railways |
| 452 | Maintenance and repair of motor vehicles |
| 461 | Wholesale on a fee or contract basis |
| 471 | Retail sale in non-specialised stores |
| 472 | Retail sale of food, beverages, tobacco in specialised stores |
| 491 | Transport via railways |
| 493 | Other land transport (incl. road freight) |
| 551 | Short-term accommodation (hotels) |
| 561 | Restaurants and mobile food service |
| 581 | Publishing of books, periodicals |
| 620 | Computer programming, consultancy |
| 631 | Data processing, hosting and related activities |
| 641 | Monetary intermediation (banks) |
| 651 | Insurance |
| 681 | Real estate — own/leased property |
| 682 | Real estate — on fee or contract basis |
| 691 | Legal activities |
| 692 | Accounting, book-keeping, auditing; tax consultancy |
| 702 | Management consultancy activities |
| 711 | Architectural and engineering activities; technical testing |
| 749 | Other professional, scientific and technical activities |
| 821 | Office administrative and support activities |
| 851 | Pre-primary and primary education |
| 854 | Higher education |
| 861 | Hospital activities |
| 862 | Medical and dental practice activities |
Full NIC-2008 directory
MCA publishes the full NIC-2008 codes (down to 5-digit sub-class level) for use in SPICe+, AOC-4 and INC-20A. MoSPI maintains the canonical version.
Practical tips
Always pick the 5-digit code that maps to the actual principal activity. Generic 'wholesale trade' or 'consulting' classifications attract additional scrutiny in MCA Form INC-20A (commencement of business).
For multi-activity companies, list activities in descending order of revenue contribution. A change in NIC code post-incorporation requires a board resolution and MGT-14 filing.
GST registration uses HSN/SAC for goods/services but NIC for the 'principal place of business' activity descriptor — the two must be aligned.