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    SECTION G : WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
    Division 46 : Wholesale trade, except of motor vehicles and motorcycles
    GroupClassSub-classDescription
    461  Wholesale on a fee or contract basis
     4610 Wholesale on a fee or contract basis
       This class includes activities of commission agents, commodity brokers, auctioneers and all other wholesalers who trade on behalf and on the account of others and activities of those involved in bringing sellers and buyers together or undertaking commercial transactions on behalf of a principal, including on the internet
       This class excludes:
       - wholesale trade in own name, see 462 to 469
       - activities of commission agents for motor vehicles, see 4510
       - auctions of motor vehicles, see 4510
       - retail sale by non-store commission agents, see 4799
       - activities of insurance agents, see 6622
       - activities of real estate agents, see 6820
      46101Activities of commission agents, brokers dealing in wholesale trade of agricultural raw material, live animals, food, beverages, intoxicants and textiles
      46102Activities of commission agents dealing in wholesale trade inwood, paper, skin, leather and fur, fuel, petroleum products, chemicals, perfumery and cosmetics, glass, minerals, ores and metals
      46103Activities of commission agents dealing in wholesale trade in machinery & equipment, other than transport machinery
      46109Activities of other commission agents n.e.c. (including commission agents working in emerging areas for wholesale trade
    462  Wholesale of agricultural raw materials and live animals
     4620 Wholesale of agricultural raw materials and live animals
       This class excludes:
       - wholesale of textile fibres, see 4669
      46201Wholesale of cereals & pulses
      46202Wholesale of un-manufactured tobacco, paan (betel leaf), opium, ganja, cinchona etc
      46203Wholesale of live animals and poultry
      46204Wholesale of straw, fodder & other animal/poultry feed
      46205Wholesale of flowers and plants
      46206Wholesale of hides, skins and leather
      46207Wholesale of oilseed oleaginous fruits
      46208Wholesale of sugarcane
      46209Whole sale of other agriculture raw materials n.e.c.
    463  Wholesale of food, beverages and tobacco
     4630 Wholesale of food, beverages and tobacco
       This class includes wholesale of fruits and vegetables, dairy products, eggs & edible oils & fats, meat, fishery products, sugar confectionery & bakery products, beverages, coffee, tea, cocoa and spices, manufactured tobacco & tobacco products etc.
       This class excludes:
       - blending of wine or distilled spirits, see 1101, 1102
      46301 Wholesale of fruits & vegetables
      46302Wholesale of raw milk & dairy products
      46303Wholesale of meat, fish & eggs
      46304Wholesale of confectionery, bakery products and beverages other than intoxicants
      46305Wholesale of edible oils, fats, sugar and processed/manufactured spices etc.
      46306Wholesale of tea, coffee & cocoa
      46307 Wholesale of manufactured tobacco & tobacco products
      46308Wholesale of intoxicants like wines and liquors
      46309Wholesale of other basic/manufactured food stuffs n.e.c.
    464  Wholesale of household goods
     4641 Wholesale of textiles, clothing and footwear
       This class excludes:
       - wholesale of jewellery and leather goods, see 4649
       - wholesale of textile fibres, see 4669
      46411Wholesale of textiles, fabrics, yarn, household linen, articles of clothing, floor coverings and tapestry, sports clothes
      46412Wholesale of umbrella and clothing accessories
      46413Wholesale of footwear
      46419Wholesale of other clothing items n.e.c
     4649 Wholesale of other household goods
       This class excludes:
       - wholesale of blank audio and video tapes, CDs, DVDs, see 4652
       - wholesale of office furniture, see 4659
      46491Wholesale of toiletry, perfumery and cosmetics
      46492Wholesale of metal, porcelain and glass utensils; crockery and chinaware
      46493Wholesale of furniture and fixtures
      46494Wholesale of watches, clocks and optical goods
      46495Wholesale of recorded audio or video tapes, CDs and DVDs
      46496Wholesale of paper and other stationery items; books, magazines and newspapers
      46497Wholesale of pharmaceutical and medical goods
      46498Wholesale of precious metals and jewellery
      46499Wholesale of other households goods, n.e.c. [Includes wholesale of household equipment and appliances, n.e.c; photographic equipment, games, toys and sports goods (also includes bicycles, cycle rickshaw, tonga & other non-mechanised vehicles); leather goods and travel accessories; cleaning materials etc.]
    465  Wholesale of machinery, equipment and supplies
     4651 Wholesale of computers, computer peripheral equipment and software
       This class excludes:
       - wholesale of electronic parts, see 4652
        - wholesale of office machinery and equipment, (except computers and peripheral equipment), see 4659
       - wholesale of computer-controlled machinery, see 4659
      46511Wholesale of computers and computer peripheral equipment
      46512Wholesale of software
     4652 Wholesale of electronic and telecommunications equipment and parts
       This class excludes:
       - wholesale of recorded audio and video tapes, CDs, DVDs, see 4649
       - wholesale of computers and computer peripheral equipment, see 4651
      46521Wholesale of electronic valves and tubes, semiconductor devices, microchips, integrated circuits and printed circuits
      46522Wholesale of radio, television and other consumer electronics including CD/DVD players and recorders
      46523Wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs) and parts
      46524Wholesale of telephone, mobile phone and communications equipment and parts
      46529Wholesale of other electronic equipments and parts thereof
     4653 Wholesale of agricultural machinery, equipment and supplies
      46531Wholesale of tractors used in agriculture and forestry
      46532Wholesale of ploughs, manure spreaders, seeders, harvesters, threshers
      46533Wholesale of milking machines, poultry-keeping machines, bee-keeping machines
      46539Wholesale of other agriculture machinery n.e.c.
     4659 Wholesale of other machinery and equipment
       This class excludes:
       - wholesale of motor vehicles, trailers and caravans, see 4510
       - wholesale of motor vehicle parts, see 4530
       - wholesale of motorcycles, see 4540
       - wholesale of bicycles, see 4649
       - wholesale of computers and peripheral equipment, see 4651
        - wholesale of electronic parts and telephone and communications equipment, see 4652
      46591Wholesale of office machinery and equipment, except computers and computer peripheral equipment
      46592Wholesale of transport equipment except motor vehicles, motorcycles and bicycles
      46593Wholesale of electrical machinery, equipment and supplies, n.e.c.
      46594Wholesale of construction and civil engineering machinery and equipment
      46595Wholesale of machinery and equipment for the textile, wood and metal industries etc.
      46596Wholesale of scientific, medical and surgical machinery and equipment
      46599Wholesale of other machinery, equipment and supplies n.e.c. including computer-controlled machine tools and computer-controlled sewing and knitting machines
    466  Other specialized wholesale
     4661 Wholesale of solid, liquid and gaseous fuels and related products
       This class includes wholesale of fuels, greases, lubricants, oils such as: charcoal, coal, coke, fuel wood, naphtha, crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, liquefied petroleum gases, butane and propane gas, lubricating oils and greases, refined petroleum products
      46610Wholesale of solid, liquid and gaseous fuels and related products
     4662 Wholesale of metals and metal ores
       This class includes wholesale of ferrous and non-ferrous metal ores, wholesale of ferrous and non-ferrous metals in primary forms, wholesale of ferrous and non-ferrous semi-finished metal products n.e.c. wholesale of gold and other precious metals
       This class excludes:
       - wholesale of metal scrap, see 4669
      46620Wholesale of metals and metal ores
     4663  Wholesale of construction materials, hardware, plumbing and heating equipment and supplies
      46631Wholesale of wood in the rough and products of primary processing of wood
      46632Wholesale of construction materials (sand, gravel etc.)
      46633Wholesale of hardware and sanitary fittings and fixtures and flat glass including tools such as hammers, saws, screwdrivers and other hand tools
      46634Wholesale of paints, varnishes, and lacquers
      46639Wholesale of other construction equipment n.e.c.
     4669 Wholesale of waste and scrap and other products n.e.c.
       This class excludes:
       - collection of household and industrial waste, see 381
        - treatment of waste, not for a further use in an industrial manufacturing process, but with the aim of disposal, see 382
        - processing of waste and scrap and other articles into secondary raw material when a real transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 3830
        - dismantling of automobiles, computers, televisions and other equipment for materials recovery, see 3830
       - shredding of cars by means of a mechanical process, see 3830
       - ship-breaking, see 3830
       - retail sale of second-hand goods, see 4774
      46691Wholesale of industrial chemicals,
      46692Wholesale of fertilizers and agrochemical products
      46693Wholesale of plastic materials in primary forms
      46694Wholesale of rubber
      46695 Wholesale of textile fibres etc.
      46696Wholesale of paper in bulk
      46697Wholesale of precious stones
      46699Wholesale of metal and non-metal waste and scrap n.e.c.
    469  Non-specialized wholesale trade
     4690 Non-specialized wholesale trade
       This class includes wholesale of a variety of goods without any particular specialization
      46901 Wholesale trade via e-commerce excluding activities of commission agents
      46909 Other non-specialised wholesale trade n.e.c.
    		 
         
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