| SECTION G : WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES |
| Division 46 : Wholesale trade, except of motor vehicles and motorcycles |
| Group | Class | Sub-class | Description |
| 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 |
| | | 46101 | Activities of commission agents, brokers dealing in wholesale trade of agricultural raw material, live animals, food, beverages, intoxicants and textiles |
| | | 46102 | Activities 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 |
| | | 46103 | Activities of commission agents dealing in wholesale trade in machinery & equipment, other than transport machinery |
| | | 46109 | Activities 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 |
| | | 46201 | Wholesale of cereals & pulses |
| | | 46202 | Wholesale of un-manufactured tobacco, paan (betel leaf), opium, ganja, cinchona etc |
| | | 46203 | Wholesale of live animals and poultry |
| | | 46204 | Wholesale of straw, fodder & other animal/poultry feed |
| | | 46205 | Wholesale of flowers and plants |
| | | 46206 | Wholesale of hides, skins and leather |
| | | 46207 | Wholesale of oilseed oleaginous fruits |
| | | 46208 | Wholesale of sugarcane |
| | | 46209 | Whole 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 |
| | | 46302 | Wholesale of raw milk & dairy products |
| | | 46303 | Wholesale of meat, fish & eggs |
| | | 46304 | Wholesale of confectionery, bakery products and beverages other than intoxicants |
| | | 46305 | Wholesale of edible oils, fats, sugar and processed/manufactured spices etc. |
| | | 46306 | Wholesale of tea, coffee & cocoa |
| | | 46307 | Wholesale of manufactured tobacco & tobacco products |
| | | 46308 | Wholesale of intoxicants like wines and liquors |
| | | 46309 | Wholesale 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 |
| | | 46411 | Wholesale of textiles, fabrics, yarn, household linen, articles of clothing, floor coverings and tapestry, sports clothes |
| | | 46412 | Wholesale of umbrella and clothing accessories |
| | | 46413 | Wholesale of footwear |
| | | 46419 | Wholesale 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 |
| | | 46491 | Wholesale of toiletry, perfumery and cosmetics |
| | | 46492 | Wholesale of metal, porcelain and glass utensils; crockery and chinaware |
| | | 46493 | Wholesale of furniture and fixtures |
| | | 46494 | Wholesale of watches, clocks and optical goods |
| | | 46495 | Wholesale of recorded audio or video tapes, CDs and DVDs |
| | | 46496 | Wholesale of paper and other stationery items; books, magazines and newspapers |
| | | 46497 | Wholesale of pharmaceutical and medical goods |
| | | 46498 | Wholesale of precious metals and jewellery |
| | | 46499 | Wholesale 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 |
| | | 46511 | Wholesale of computers and computer peripheral equipment |
| | | 46512 | Wholesale 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 |
| | | 46521 | Wholesale of electronic valves and tubes, semiconductor devices, microchips, integrated circuits and printed circuits |
| | | 46522 | Wholesale of radio, television and other consumer electronics including CD/DVD players and recorders |
| | | 46523 | Wholesale of blank audio and video tapes and diskettes, magnetic and optical disks (CDs, DVDs) and parts |
| | | 46524 | Wholesale of telephone, mobile phone and communications equipment and parts |
| | | 46529 | Wholesale of other electronic equipments and parts thereof |
| | 4653 | | Wholesale of agricultural machinery, equipment and supplies |
| | | 46531 | Wholesale of tractors used in agriculture and forestry |
| | | 46532 | Wholesale of ploughs, manure spreaders, seeders, harvesters, threshers |
| | | 46533 | Wholesale of milking machines, poultry-keeping machines, bee-keeping machines |
| | | 46539 | Wholesale 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 |
| | | 46591 | Wholesale of office machinery and equipment, except computers and computer peripheral equipment |
| | | 46592 | Wholesale of transport equipment except motor vehicles, motorcycles and bicycles |
| | | 46593 | Wholesale of electrical machinery, equipment and supplies, n.e.c. |
| | | 46594 | Wholesale of construction and civil engineering machinery and equipment |
| | | 46595 | Wholesale of machinery and equipment for the textile, wood and metal industries etc. |
| | | 46596 | Wholesale of scientific, medical and surgical machinery and equipment |
| | | 46599 | Wholesale 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 |
| | | 46610 | Wholesale 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 |
| | | 46620 | Wholesale of metals and metal ores |
| | 4663 | | Wholesale of construction materials, hardware, plumbing and heating equipment and supplies |
| | | 46631 | Wholesale of wood in the rough and products of primary processing of wood |
| | | 46632 | Wholesale of construction materials (sand, gravel etc.) |
| | | 46633 | Wholesale of hardware and sanitary fittings and fixtures and flat glass including tools such as hammers, saws, screwdrivers and other hand tools |
| | | 46634 | Wholesale of paints, varnishes, and lacquers |
| | | 46639 | Wholesale 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 |
| | | 46691 | Wholesale of industrial chemicals, |
| | | 46692 | Wholesale of fertilizers and agrochemical products |
| | | 46693 | Wholesale of plastic materials in primary forms |
| | | 46694 | Wholesale of rubber |
| | | 46695 | Wholesale of textile fibres etc. |
| | | 46696 | Wholesale of paper in bulk |
| | | 46697 | Wholesale of precious stones |
| | | 46699 | Wholesale 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. |