MILANI & ASSOCIATES

Chartered Accountants

 
     
   
 
SECTION G : WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
Division 47 : Retail trade, except of motor vehicles and motorcycles
GroupClassSub-classDescription
471  Retail sale in non-specialized stores
 4711 Retail sale in non-specialized stores with food, beverages or tobacco predominating
   This class includes retail sale of a large variety of goods of which, however, food products, beverages or tobacco should be predominant, such as: retail sale activities of general stores that have, apart from their main sales of food products, beverages or tobacco, several other lines of merchandise such as wearing apparel, furniture, appliances, hardware, cosmetics etc.
  47110Retail sale in non-specialized stores with food, beverages or tobacco predominating
 4719  Other retail sale in non-specialized stores
   This class includes retail sale of a large variety of goods of which food products, beverages or tobacco are not predominant, such as retail sale activities of department stores carrying a general line of merchandise, including wearing apparel, furniture, appliances, hardware, cosmetics, jewellery, toys, sports goods etc.
  47190Other retail sale in non-specialized stores
472   Retail sale of food, beverages and tobacco in specialized stores
 4721  Retail sale of food in specialized stores
  47211Retail sale of cereals and pulses, tea, coffee, spices and flour
  47212Retail sale of fresh or preserved fruit and vegetables
  47213Retail sale of meat, meat products, poultry products, fish, other seafood and products thereof
  47214Retail sale of bakery products, dairy products and eggs
  47215Retail sale of sugar confectionery and sweetmeat
  47219Retail sale of other food products n.e.c.
 4722 Retail sale of beverages in specialized stores
  47221Retail sale of alcoholic beverages not consumed on the spot
  47222Retail sale of non-alcoholic beverages including icecream not for consumption on the premises
 4723 Retail sale of tobacco products in specialized stores
  47230Retail sale of tobacco products in specialized stores
473  Retail sale of automotive fuel in specialized stores
 4730 Retail sale of automotive fuel in specialized stores
   This class includes the activity of petrol filling stations. This activity is often combined with sales of lubricating products, cleaning and all other kinds of products for motor vehicles. If the main object, however, is the sale of automotive fuel or lubricants, they remain classified here
   This class excludes:
   - wholesale of fuels, see 4661
   - retail sale of liquefied petroleum gas for cooking or heating, see 4773
  47300Retail sale of automotive fuel in specialized stores [includes the activity of petrol filling stations
474  Retail sale of information and communications equipment in specialized stores
 4741 Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores
   This class excludes:
   - retail sale of blank tapes and disks, see 4762
  47411Retail sale of computers and computer peripherals
  47412Retail sale of video games
  47413Retail sale of non-customized software
  47414Retail sale of telecommunication equipment
 4742 Retail sale of audio and video equipment in specialized stores
   This class includes retail sale of radio and television equipment, retail sale of stereo equipment, retail sale of CD and DVD players and recorders
  47420Retail sale of audio and video equipment in specialized stores
475  Retail sale of other household equipment in specialized stores
 4751 Retail sale of textiles in specialized stores
   This class includes retail sale of fabrics, knitting yarn, basic materials for rug, tapestry or embroidery making, retail sale of textiles, retail sale of haberdashery (needles, sewing thread etc.)
   This class excludes:
   - retail sale of clothing, see 4771
  47510Retail sale of textiles in specialized stores
 4752 Retail sale of hardware, paints and glass in specialized stores
  47521 Retail sale of building material such as bricks, wood, sanitary equipment
  47522Retail sale of hardware including paints, varnishes and lacquers and do-ityourself materials and equipments
  47523Retail sale of glass
 4753 Retail sale of carpets, rugs, wall and floor coverings in specialized stores
   This class excludes:
   - retail sale of cork floor tiles, see 4752
  47531Retail sale of carpets, rugs, curtains and net curtains
  47532Retail sale of wallpaper and floor coverings
 4759 Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores
   This class excludes:
   - retail sale of antiques, see 4774
  47591Retail sale of household furniture
  47592Retail sale of household utensils and cutlery, crockery, glassware, china and pottery
  47593Retail sale of gas stoves, cooking/kitchen appliances
  47594Retail sale of refrigerators, washing machines and other electrical/electronic household goods
  47595Retail sale of musical instruments
  47599Retail sale of other household appliances n.e.c. ( security systems, such as locking devices, safes, and vaults, without installation or maintenance services etc. , wooden, cork and wickerwork goods, sewing and knitting machine and other household utensils and durables n.e.c.)
476  Retail sale of cultural and recreation goods in specialized stores
 4761 Retail sale of books, newspapers and stationary in specialized stores
   This class excludes:
   - retail sale of second-hand or antique books, see 4774
  47611Retail sale of books of all kinds
  47612Retail sale of newspapers and magazines
  47613Retail sale of stationery office supplies such as pens, pencils, paper etc.
 4762 Retail sale of music and video recordings in specialized stores
   This class includes retail sale of musical records, audio tapes, compact discs and cassettes, video tapes and DVDs, blank tapes and discs
  47620Retail sale of music and video recordings in specialized stores
 4763 Retail sale of sporting equipment in specialized stores
   This class includes retail sale of sports goods, fishing gear, camping goods, boats and bicycles
  47630Retail sale of sporting equipment in specialized stores
 4764 Retail sale of games and toys in specialized stores
   This class includes retail sale of games and toys, made of all materials
   This class excludes:
   - retail sale of video game consoles, see 4741
   - retail sale of non-customized software, including video games, see 4741
  47640Retail sale of games and toys in specialized stores
477  Retail sale of other goods in specialized stores
 4771 Retail sale of clothing, footwear and leather articles in specialized stores
   This class excludes:
   - retail sale of textiles, see 4751
  47711Retail sale of readymade garments, hosiery goods, other articles of clothing and clothing accessories such as gloves, ties, braces etc.
  47712Retail sale of articles of fur and artificial fur
  47713Retail sale of footwear
  47714Retail sale of leather goods and travel accessories of leather and leather substitutes
 4772 Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores
  47721Retail sale of pharmaceuticals, medical and orthopaedic goods and toilet articles
  47722Retail sale of perfumery and cosmetic articles
 4773 Other retail sale of new goods in specialized stores
  47731Retail sale of photographic, optical and precision equipment
  47732 Retail sale of watches and clocks
  47733Retail sale of jewellery and immitation jewellery
  47734Retail sale of flowers, plants, pet animals and pet food
  47735Retail sale of souvenirs, craftwork and religious articles, stamps and coins
  47736Retail sale of household fuel oil, bottled gas, coal and fuel wood
  47737Retail sale of seeds, fertilisers, pesticides, machinery equipments and hand tools
  47738Activities of commercial art galleries
  47739 Other retail sale of new goods in specialized stores n.e.c (weapons and ammunition, non food products)
 4774  Retail sale of second-hand goods
   This class includes retail sale of second-hand books, retail sale of other second-hand goods, retail sale of antiques, activities of auctioning houses (retail)
   This class excludes:
   - retail sale of second-hand motor vehicles, see 4510
    - activities of Internet auctions and other non-store auctions (retail), see 4791, 4799
   - activities of pawn shops, see 6492
  47740Retail sale of second-hand goods
478  Retail sale via stalls and markets
 4781 Retail sale via stalls and markets of food, beverages and tobacco products
   This class excludes:
    - retail sale of prepared food for immediate consumption (mobile food vendors), see 5610
  47810Retail sale via stalls and markets of food, beverages and tobacco products
 4782 Retail sale via stalls and markets of textiles, clothing and footwear
  47820Retail sale via stalls and markets of textiles, clothing and footwear
 4789 Retail sale via stalls and markets of other goods
   This class includes retail sale of other goods via stalls or markets, such as: carpets and rugs, books, games and toys, household appliances and consumer electronics, music and video recordings
  47890Retail sale via stalls and markets of other goods
479  Retail trade not in stores, stalls or markets
 4791 Retail sale via mail order houses or via Internet
   In retail sale activities in this class, the buyer makes his choice on the basis of advertisements, catalogues, information provided on a website, models or any other means of advertising. The customer places his order by mail, phone or over the Internet (usually through special means provided by a website). The products purchased can be either directly downloaded from the Internet or physically delivered to the customer.
  47911Retail sale via mail order houses
  47912Retail sale via e-commerce
 4799 Other retail sale not in stores, stalls or markets
   This class includes retail sale of any kind of product in any way that is not included in previous classes (by direct sales or door-to-door sales persons, through vending machines etc.), direct selling of fuel (heating oil, fire wood etc.), delivered directly to the customers premises, activities of non-store auctions (retail), retail sale by (non-store) commission agents
   This class excludes:
   - delivery of products by stores, see groups 471-477
  47990Other retail sale not in stores, stalls or markets
 
     
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