The Code on Social Security, 2020

THE FIRST SCHEDULE

[See sections 1(4), (8) and 152 (1)]

APPLICABILITY

Chapter No. Chapter Heading Applicability

(1) (2) (3)

III Employees' Provident

Fund

Every establishment in which twenty or more

employees are employed.

IV Employees’ State

Insurance Corporation

Every establishment in which ten or more

persons are employed other than a seasonal

factory:

Provided that Chapter IV shall also be

applicable to an establishment, which carries on

such hazardous or life threatening occupation as

notified by the Central Government, in which

even a single employee is employed:

Provided further that an employer of a

plantation, may opt the application of Chapter

IV in respect of the plantation by giving

willingness to the corporation, where the

benefits available to the employees under that

Chapter are better than what the employer is

providing to them:

Provided also that the contribution from the

employers and employees of an establishment

shall be payable under section 29 on and from

the date on which any benefits under Chapter IV

relating to the Employees State Insurance

Corporation are provided by the Corporation to

the employees of the establishment and such

date shall be notified by the Central

Government.

V Gratuity (a) every factory, mine, oilfield, plantation, port

and railway company; and

(b) every shop or establishment in which ten or

more employees are employed, or were

employed, on any day of the preceding twelve

months; and such shops or establishments as

may be notified by the appropriate Government

from time to time.

VI Maternity Benefit (a) to every establishment being a factory, mine

or plantation including any such establishment

belonging to Government; and

(b) to every shop or establishment in which ten

or more employees are employed, or were

employed, on any day of the preceding twelve

months; and such other shops or establishments

notified by the appropriate Government.

VII Employee's Compensation Subject to the provisions of the Second

Schedule, it applies to the employers and

employees to whom Chapter IV does not apply.

VIII Social Security and Cess

in respect of Building and

Other Construction

Workers

Every establishment which falls under the

building and other construction work.

IX Social Security for

Unorganised Workers'

Unorganised sector, unorganised workers', gig

worker, platform worker.

XIII Employment Information

and Monitoring

Career centres, vacancies, persons seeking

services of career centres and employers.

THE SECOND SCHEDULE

[See sections 2(26), 74(3), (5), 132 and 152(2)]

LIST OF PERSONS WHO ARE EMPLOYEES WITHIN THE MEANING OF

THE THIRD PROVISO TO CLAUSE (26) OF SECTION 2

The following persons are employees within the meaning of third proviso to clause (26) of section 2

and subject to the said proviso, any person who is—

(i) employed in railways, in connection with the operation, repair or maintenance of a lift or a

vehicle propelled by steam or other mechanical power or by electricity or in connection with the loading

or unloading of any such vehicle; or

(ii) employed, in any premises wherein or within the precincts whereof a manufacturing process as

defined in clause (k) of section 2 of the Factories Act, 1948 (63 of 1948), is being carried on, or in any

kind of work whatsoever incidental to or connected with any such manufacturing process or with the

article made whether or not employment in any such work is within such premises or precincts, and

steam, water or other mechanical power or electrical power is used; or

(iii) employed for the purpose of making, altering, repairing, ornamenting, finishing or otherwise

adapting for use, transport or sale any article or part of an article in any premises; or

Explanation.—For the purposes of this clause, persons employed outside such premises or

precincts but in any work incidental to, or connected with, the work relating to making, altering,

repairing, ornamenting, finishing or otherwise adapting for use, transport or sale of any article or part

of an article shall be deemed to be employed within such premises or precincts; or

(iv) employed in the manufacture or handling of explosives in connection with the employer's trade

or business; or

(v) employed, in any mine as defined in clause (j) of section 2 of the Mines Act, 1952 (35 of 1952),

in any mining operation or in any kind of work, incidental to or connected with any mining operation

or with the mineral obtained, or in any kind of work whatsoever below ground; or

(vi) employed as the master or as a seaman of—

(a) any ship which is propelled wholly or in part by steam or other mechanical power or by

electricity or which is towed or intended to be towed by a ship so propelled; or

(b) any sea going ship not included in sub-clause (a) provided with sufficient area for

navigation under sails alone; or

(vii) employed for the purpose of—

(a) loading, unloading, fuelling, constructing, repairing, demolishing, cleaning or painting any

ship of which he is not the master or a member of the crew, or handling or transport within the

limits of any port subject to the Ports Act, 1908 (15 of 1908), or the Major Port Trusts Act, 1963

(38 of 1963), of goods which have been discharged from or are to be loaded into any vessel; or

(b) warping a ship through the lock; or

(c) mooring and unmooring ships at harbour wall berths or in pier; or

(d) removing or replacing dry dock caissons when vessels are entering or leaving dry docks; or

(e) the docking or undocking of any vessel during an emergency; or

(f) preparing splicing coir springs and check wires, painting depth marks on lock-sides,

removing or replacing fenders whenever necessary, landing of gangways, maintaining life-buoys

up to standard or any other maintenance work of a like nature; or

(g) any work on jolly-boats for bringing a ship's line to the wharf; or

(viii) employed in the construction, maintenance, repair or demolition of—

(a) any building which is designed to be or is or has been more than one storey in height above

the ground or twelve feet or more from the ground level to the apex of the roof; or

(b) any dam or embankment which is twelve feet or more in height from its lowest to its highest

point; or

(c) any road, bridge, tunnel or canal; or

(d) any wharf, quay, sea-wall or other marine work including any moorings of ships; or

(ix) employed in setting up, maintaining, repairing or taking down any telegraph or telephone line

or post or any overhead electric line or cable or post or standard or fittings and fixtures for the same; or

(x) employed, in the construction, working, repair or demolition of any aerial ropeway, canal,

pipeline or sewer; or

(xi) employed in the service of any fire brigade; or

(xii) employed upon a railway as defined in clause (31) of section 2 and sub-section (1) of section

197 of the Railways Act, 1989 (24 of 1989), either directly or through a sub-contractor, by a person

fulfilling a contract with the railway administration; or

(xiii) employed as an inspector, mail guard, sorter or van peon in the Railway Mail Service or as a

telegraphist or as a postal or railway signaller, or employed in any occupation ordinarily involving

outdoor work in the Indian Posts and Telegraphs Department; or

(xiv) employed, in connection with operation for winning natural petroleum or natural gas; or

(xv) employed in any occupation involving blasting operations; or

(xvi) employed in the making of any excavation for which explosives have been used, or whose

depth from its highest to its lowest point exceeds twelve feet; or

(xvii) employed in the operation of any ferry boat capable of carrying more than ten persons; or

(xviii) employed on any estate which is maintained for the purpose of growing cardamom,

cinchona, coffee, rubber or tea; or

(xix) employed in the generating, transforming, transmitting or distribution of electrical energy or

in generation or supply of gas; or

(xx) employed in a lighthouse as defined in clause (d) of section 2 of the Indian Lighthouse Act,

1927 (17 of 1927); or

(xxi) employed in producing cinematograph pictures intended for public exhibition or in exhibiting

such pictures; or

(xxii) employed in the training, keeping or working of elephants or wild animals; or

(xxiii) employed in the tapping of palm-trees or the felling or logging of trees, or the transport of

timber by inland waters, or the control or extinguishing of forests fires; or

(xxiv) employed in operations for the catching or hunting of elephants or other wild animals; or

(xxv) employed as a diver; or

(xxvi) employed in the handling or transport of goods in, or within the precincts of,—

(a) any warehouse or other place in which goods are stored; or

(b) any market; or

(xxvii) employed in any occupation involving the handling and manipulation of radium or X-rays

apparatus, or contact with radioactive substances; or

(xxviii) employed in or in connection with the construction, erection, dismantling, operation or

maintenance of an aircraft as defined in section 2 of the Indian Aircraft Act, 1934 (22 of 1934); or

(xxix) employed in horticultural operations, forestry, bee-keeping or farming by tractors or other

contrivances driven by steam or other mechanical power or by electricity; or

(xxx) employed in the construction, working, repair or maintenance of a tube-well; or

(xxxi) employed in the maintenance, repair or renewal of electric fittings in a building; or

(xxxii) employed in a circus; or

(xxxiii) employed as watchman in any factory or establishment; or

(xxxiv) employed in any operation in the sea for catching fish; or

(xxxv) employed in any employment which requires handling of snakes for the purpose of

extraction of venom or for the purpose of looking after snakes or handling any other poisonous animal

or insect; or

(xxxvi) employed in handling animals like horses, mules and bulls; or

(xxxvii) employed for the purpose of loading or unloading any mechanically propelled vehicle or

in the handling or transport of goods which have been loaded in such vehicles; or

(xxxviii) employed in cleaning of sewer lines or septic tanks within the limits of a local authority;

or

(xxxix) employed on surveys and investigation, exploration or gauge or discharge observation of

rivers including drilling operations, hydrological observations and flood forecasting activities, ground

water surveys and exploration; or

(xl) employed in cleaning of jungles or reclaiming land or ponds; or

(xli) employed in cultivation of land or rearing and maintenance of live-stock or forest operations

or fishing; or

(xlii) employed in installation, maintenance or repair of pumping equipment used for lifting of

water from wells, tube-wells, ponds, lakes, streams and the like; or

(xliii) employed in the construction, boring or deepening of an open well or dug well, bore well,

bore-cum-dug well, filter point and the like; or

(xliv) employed in spraying and dusting of insecticides or pesticides in agricultural operations or

plantations; or

(xlv) employed in mechanised harvesting and threshing operations; or

(xlvi) employed in working or repair or maintenance of bulldozers, tractors, power tillers and the

like; or

(xlvii) employed as artist for drawing pictures on advertisement boards at a height of 3.66 metres

or more from the ground level; or

(xlviii) employed in any newspaper establishment as defined in the Working Journalists and Other

Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955)

and engaged in outdoor work; or

(xlix) employed as sales promotion employee; or

(l) any other employee or class of employee employed in an establishment or class of

establishments to which the Employees' Compensation Act, 1923 (8 of 1923) was applicable in any

State immediately before the commencement of this Code.

THE THIRD SCHEDULE

[See sections 2 (51), 36(1), 74 (1), (3), (5), 131(5), 132 and 152(2)]

LIST OF OCCUPATIONAL DISEASES

Serial No. Occupational disease Employment

(1) (2) (3)

PART A

1. Infectious and parasitic diseases contracted in

an occupation where there is a particular risk of

contamination

(a) all work involving exposure to health or

laboratory work;

(b) all work involving exposure to veterinary

work;

(c) work relating to handling animals, animal

carcasses, part of such carcasses, or merchandise

which may have been contaminated by animals or

animal carcasses;

(d) other work carrying a particular risk of

contamination.

2. Diseases caused by work in compressed air All work involving exposure to the risk

concerned.

3. Diseases caused by lead or its toxic compounds 3. All work involving exposure to the risk

concerned.

4. Poisoning by nitrous fumes All work involving exposure to the risk

concerned.

5. Poisoning by organo phosphorus compounds All work involving exposure to the risk

concerned.

PART B

1. Diseases caused by phosphorus or its toxic

compounds

All work involving exposure to the risk

concerned.

2. Diseases caused by mercury or its toxic

compounds

All work involving exposure to the risk

concerned.

3. Diseases caused by benzene or its toxic

homologues

All work involving exposure to the risk

concerned.

4. Diseases caused by nitro and amido toxic

derivatives of benzene or its homologues

All work involving exposure to the risk

concerned.

5. Diseases caused by chromium or its toxic

compounds

All work involving exposure to the risk

concerned.

6. Diseases caused by arsenic or its toxic

compounds

All work involving exposure to the risk

concerned.

7. Diseases caused by radioactive substances and

ionising radiations

All work involving exposure to the action of

radioactive substances or ionising radiations.

8. Primary epitheliomatous cancer of the skin

caused by tar, pitch, bitumen, mineral oil,

anthracene, or the compounds, products or

residues of these substances

All work involving exposure to the risk

concerned.

9. Diseases caused by the toxic halogen

derivatives of hydrocarbons (of the aliphatic and

aromatic series).

All work involving exposure to the risk

concerned.

10. Diseases caused by carbon disulphide All work involving exposure to the risk

concerned.

11. Occupational cataract due to infra-red

radiations

All work involving exposure to the risk

concerned.

12. Diseases caused by manganese or its toxic

compounds

All work involving exposure to the risk

concerned.

13. Skin diseases caused by physical, chemical or

biological agents not included in other items

All work involving exposure to the risk

concerned.

14. Hearing impairment caused by noise All work involving exposure to the risk

concerned.

15. Poisoning by dinitrophenol or a homologue or

by substituted dinitro-phenol or by the salts of

such substances

All work involving exposure to the risk

concerned.

16. Diseases caused by beryllium or its toxic

compounds

All work involving exposure to the risk

concerned.

17. Diseases caused by cadmium or its toxic

compounds

All work involving exposure to the risk

concerned.

18. Occupational asthma caused by recognised

sensitising agents inherent to the work process

All work involving exposure to the risk

concerned.

19. Diseases caused by fluorine or its toxic

compounds

All work involving exposure to the risk

concerned.

20. Diseases caused by nitroglycerin or other

nitroacid esters

All work involving exposure to the risk

concerned.

21. Diseases caused by alcohols and ketones All work involving exposure to the risk

concerned.

22. Diseases caused by asphyxiants, carbon

monoxide and its toxic derivatives, hydrogen

sulphide

All work involving exposure to the risk

concerned.

23. Lung cancer and mesotheliomas caused by

asbestos

All work involving exposure to the risk

concerned.

24. Primary neoplasm of the epithelial lining of

the urinary bladder or the kidney or the ureter

All work involving exposure to the risk

concerned.

25. Snow blindness in snow bound areas All work involving exposure to the risk

concerned.

26. Diseases due to effect of heat in extreme hot

climate

All work involving exposure to the risk

concerned.

27. Diseases due to effect of cold in extreme cold

climate

All work involving exposure to the risk

concerned.

PART C

1. Pneumoconioses caused by sclerogenic mineral

dust (silicoses, anthraoosilicosis, asbestosis) and

silico-tuberculosis provided that silicosis is an

essential factor in causing the resultant incapacity

or death

All work involving exposure to the risk

concerned.

2. Bagassosis All work involving exposure to the risk

concerned.

3. Bronchopulmonary diseases caused by cotton,

flax hemp and sisal dust (Byssionsis).

All work involving exposure to the risk

concerned.

4. Extrinsic allergic alveelitis caused by the

inhalation of organic dusts

All work involving exposure to the risk

concerned.

5. Bronchopulmonary diseases caused by hard

metals

All work involving exposure to the risk

concerned.

6. Acute Pulmonary oedema of high altitude. All work involving exposure to the risk

concerned.

THE FOURTH SCHEDULE

[See sections 2(55), (56), 76(1) and 152(1)]

PART I

LIST OF INJURIES DEEMED TO RESULT IN PERMANENT

TOTAL DISABLEMENT

Serial

No.

Description of Injury Percentage of

loss of earning capacity

(1) (2) (3)

1. Loss of both hands or amputation at higher sites 100

2. Loss of a hand and a foot 100

3. Double amputation through leg or thigh, or amputation

through leg or thigh on one side and loss of other foot

100

4. Loss of sight to such an extent as to render the claimant

unable to perform any work for which eye-sight is essential

100

5. Very severe facial disfigurement 100

6. Absolute deafness 100

PART II

LIST OF INJURIES DEEMED TO RESULT IN PERMANENT

PARTIAL DISABLEMENT

Serial

No.

Description of Injury Percentage of

loss of earning capacity

(1) (2) (3)

1. Amputation through shoulder joint 90

2. Amputation below shoulder with stump less than [20.32

Cms.] from tip of acromion

80

3. Amputation form [20.32 Cms.] from tip of acromion to less

than [11.43 Cms.] below tip of olecranon

70

4. Loss of a hand or of the thumb and four fingers of one hand

or amputation from [11.43 Cms.] below tip of olecranon

60

5. Loss of thumb 30

6. Loss of thumb and its metacarpal bone 40

7. Loss of four fingers of one hand 50

8. Loss of three fingers of one hand 30

9. Loss of two fingers of one hand 20

10. Loss of terminal phalanx of thumb 20

11. Guillotine amputation of tip of thumb without loss of bone 10

Amputation cases-lower limbs

12. Amputation of both feet resulting in end bearing stumps 90

13. Amputation through both feet proximal to the metatarso-

phalangeal joint

80

14. Loss of all toes of both feet through the metatarso-phalangeal

joint

40

15. Loss of all toes of both feet proximal to the proximal inter-

phalangeal joint

30

16. Loss of all toes of both feet distal to the proximal inter-

phalangeal joint

20

17. Amputation at hip 90

18. Amputation below hip with stump not exceeding [12.70

Cms.] in length measured from tip of great trenchanter

80

19. Amputation below hip with stump exceeding [12.70 Cms.]

in length measured from tip of great trenchanter but not

beyond middle thigh

70

20. Amputation below middle thigh to [8.89 Cms.] below knee 60

21. Amputation below knee with stump exceeding [8.89 Cms.]

but not exceeding [12.70 Cms.]

50

22. Amputation below knee with stump exceeding [12.70 Cms.] 50

23. Amputation of one foot resulting in end bearing 50

24. Amputation through one foot proximal to the metatarso-

phalangeal joint

50

25. Loss of all toes of one foot through the metatarso-

phalangeal joint

20

Other injuries

26. Loss of one eye, without complications, the other being

normal

40

27. Loss of vision of one eye, without complications or

disfigurement of eye-ball, the other being normal

30

28. Loss of partial vision of one eye

Loss of—

10

A-Fingers of right or left hand

Index finger

29. Whole 14

30. Two phalanges 11

31. One phalanx 9

32. Guillotine amputation of tip without loss of bone 5

Middle finger

33. Whole 12

34. Two phalanges 9

35. One phalanx 7

36. Guillotine amputation of tip without loss of bone 4

Ring or little finger

37. Whole 7

38. Two phalanges 6

39. One phalanx 5

40. Guillotine amputation of tip without loss of bone 2

B-Toes of right or left foot

Great toe

41. Through metatarso-phalangeal joint 14

42. Part, with some loss of bone 3

Any other toe

43. Through metatarso-phalangeal joint 3

44. Part, with some loss of bone 1

Two toes of one foot, excluding great toe

45. Through metatarso-phalangeal joint 5

46. Part, with some loss of bone 2

Three toes of one foot, excluding great toe

47. Through metatarso-phalangeal joint 6

48. Part, with some loss of bone 3

Four toes of one foot, excluding great toe

49. Through metatarso-phalangeal joint 9

50. Part, with some loss of bone 3

THE FIFTH SCHEDULE

[See sections 15(2) and 152(1)]

MATTERS THAT MAY BE PROVIDED FOR IN THE SCHEMES

Any scheme framed under section 15 may provide for any or all of the matters as

specified below, namely:—

PART A

Serial No. Matters on which the Provident Fund Scheme may make provisions

(1) (2)

1. The employees or class of employees who shall join the Fund, and the conditions

under which employees may be exempted from joining the Fund or from making

any contribution.

2. The time and manner in which contributions shall be made to the Fund by employers

and by, or on behalf of, employees, (whether employed by him directly or by or

through a contractor), the contributions which an employee may, if he so desires,

make under section 16, and the manner in which such contributions may be

recovered.

3. The manner in which employees' contributions may be recovered by contractors

from employees employed by or through such contractors.

4. The payment by the employer of such sums of money as may be necessary to meet

the cost of administering the Fund and the rate at which and the manner in which

the payment shall be made.

5. The constitution of any committee for assisting any board of trustees.

6. The opening of regional and other offices of any board of trustees.

7. The manner in which accounts shall be kept, the investment of moneys belonging

to the Fund in accordance with any directions issued or conditions specified by

the Central Government, the preparation of the budget, the audit of accounts and

the submission of reports to the Central Government, or to any specified State

Government.

8. The conditions under which withdrawals from the Fund may be permitted and any

deduction or forfeiture may be made and the maximum amount of such deduction

or forfeiture.

9. The fixation by the Central Government in consultation with the boards of trustees

concerned of the rate of interest payable to members.

10. The form in which an employee shall furnish particulars about himself and his

family whenever required.

11. The nomination of a person to receive the amount standing to the credit of a

member after his death and the cancellation or variation of such nomination.

12. The registers and records to be maintained with respect to employees and the

returns to be furnished by employers or contractors.

13. The form or design of any identity card, token or disc for the purpose of identifying

any employee, and for the issue, custody and replacement thereof.

14. The fees to be levied for any of the purposes specified in this Schedule.

15. The contraventions or defaults which shall be punishable under section 135.

16. The further powers, if any, which may be exercised by Inspector-cum-Facilitators.

17. The manner in which accumulations in any existing provident fund shall be

transferred to the Fund and the mode of valuation of any assets which may be

transferred by the employers in this behalf.

18. The conditions under which a member may be permitted to pay premia on life

insurance, from the Fund.

19. Any other matter which is to be provided for in the Scheme or which may be

necessary or proper for the purpose of implementing the Scheme.

PART B

MATTERS THAT MAY BE PROVIDED FOR IN THE PENSION SCHEME

1. The employees or class of employees to whom the Pension Scheme shall apply.

2. The portion of employers' contribution to the Provident Fund which shall be credited

to the Pension Fund and the manner in which it is credited.

3. The regulation of the manner in which and the period of service for which, no

contribution is received.

4. The manner in which employees' interest will be protected against default in payment

of contribution by the employer.

5. The manner in which the accounts of the Pension Fund shall be kept and investment

of moneys belonging to Pension Fund to be made subject to such pattern of

investment as may be determined by the Central Government.

6. The form in which an employee shall furnish particulars about himself and the

members of his family whenever required.

7. The forms, registers and records to be maintained in respect of employees, required

for the administration of the Pension Scheme.

8. The scale of pension and pensionary benefits and the conditions relating to grant

of such benefits to the employees.

9. The manner in which the exempted establishments have to pay contribution towards

the Pension Scheme and the submission of returns relating thereto.

10. The mode of disbursement of pension and arrangements to be entered into with

such disbursing agencies as may be specified for the purpose.

11. The manner in which the expenses for administering the Pension Scheme will be

met from the income of the Pension Fund.

12. Any other matter which is to be provided for in the Pension Scheme or which may

be necessary or proper for the purpose of implementation of the Pension Scheme.

PART C

MATTERS THAT MAY BE PROVIDED FOR IN THE EMPLOYEES' DEPOSIT-LINKED

INSURANCE SCHEME

1. The employees or class of employees who shall be covered by the Insurance

Scheme.

2. The manner in which the accounts of the Insurance Fund shall be kept and the

investment of moneys belonging to the Insurance Fund subject to such pattern of

investment as may be determined, by order, by the Central Government.

3. The form in which an employee shall furnish particulars about himself and the

members of his family whenever required.

4. The nomination of a person to receive the insurance amount due to the employee

after his death and the cancellation or variation of such nomination.

5. The registers and records to be maintained in respect of employees; the form or

design of any identity card, token or disc for the purpose of identifying any

employee or his nominee or member of his family entitled to receive the insurance

amount.

6. The scales of insurance benefits and conditions relating to the grant of such

benefits to the employees.

7. The manner in which the amount due to the nominee or the member of the family of

the employee under the scheme is to be paid including a provision that the amount

shall not be paid otherwise than in the form of a deposit in a savings bank account,

in the name of such nominee or member of family, in any corresponding new bank

specified in the First Schedule to the Banking Companies (Acquisition and Transfer

of Undertakings) Act, 1970 (5 of 1970).

8. Any other matter which is to be provided for in the Employees' Deposit-linked

Insurance Scheme or which may be necessary or proper for the purpose of

implementing that Scheme.

THE SIXTH SCHEDULE

[See sections 75, 76(1) and 152(1)]

FACTORS FOR WORKING OUT LUMP SUM EQUIVALENT OF COMPENSATION

AMOUNT IN CASE OF PERMANENT DISABLEMENT AND DEATH

                                                Completed years of age on the last birthday of the

                                                employee immediately preceding the date on which

                                                the compensation fell due

Factors

(1) (2) (3)
Not more than 16 228.54
 17 227.49

 18 226.38

 19 225.22

 20 224.00

 21 222.71

 22 221.37

 23 219.95

 24 218.47

 25 216.91

 26 215.28

 27 213.57

 28 211.79

 29 209.92

 30 207.98

 31 205.95

 32 203.85

 33 201.66

 34 199.40

 35 197.06

 36 194.64

 37 192.14

 38 189.56

 39 186.90

 40 184.17

 41 181.37

 42 178.49

 43 175.54

 44 172.52

 45 169.44

 46 166.29

 47 163.07

 48 159.80

 49 156.47

 50 153.09

 51 149.67

 52 146.20

 53 142.68

 54 139.13

 55 135.56

 56 131.95

 57 128.33

 58 124.70

 59 121.05

 60 117.41

 61 113.77

 62 110.14

 63 106.52

 64 102.93

 65 or more 99.37

THE SEVENTH SCHEDULE

[See section 114(4)]

CLASSIFICATION OF AGGREGATORS

Sl. No. Classification of Aggregator
1. Ride sharing services

2. Food and grocery delivery services

3. Logistic services

4. e-Market place (both market place and inventory model) for wholesale/

retail sale of goods and/or services (B2B/B2C)

5. Professional services provider

6. Healthcare

7. Travel and hospitality

8. Content and media services

9. Any other goods and services provider platform