In force · As amended up to 2026-08
20. Carrying on the trade or business of or any operation connected with the trade of —
- (i) Autocar or autocycle servicing or repairing.
- (ii) Blacksmithy.
- (iii) Coppersmithy.
- (iv) Electroplating.
- (v) Glass beveling.
- (vi) Glass cutting.
- (vii) Glass polishing.
- (viii) Goldsmithy.
- (ix) Marble cutting, grinding, dressing or polishing.
- (x) Metal (ferrous or non-ferrous or antimony but excluding previous metal) cutting or treating metal by hammering, drilling, pressing, filling, polishing, heating or by any other process whatever or assembling parts of metal.
- (xi) Photography-studio.
- (xii) Radio (wireless receiving set) selling, repairing, servicing or manufacturing. (xiii) Silversmithy.
- (xiv) Spinning or weaving cotton, silk, art silk, or jute or wool with the aid of power. (xv) Stone grinding, cutting, dressing or polishing.
- (xvi) Timber or wood sawing or cutting by mechanical or electrical power.
- (xvii) Tinsmithy.
- (xviii) Washerman‟s trade.
- (xix) Welding or metal by electric, gas or any process whatsoever.
Source: India Code