Health and Social Services

• All veterinary services (CPC 9320)
• Welfare services delivered through residential institutions to old person and the handicapped (CPC 93311)
• Welfare services delivered through residential institutions to children (CPC 93312)
• Child day-care services including day-care services for the handicapped (CPC 93321)
• Vocational rehabilitation services for handicapped (CPC 93324)
  Tourism Services
• Theme Park (CPC 96194)
• Convention and Exhibition Centre (seating capacity of above 5,000) (CPC 87909)
• Travel agencies and tour operators services (for inbound travel only) (CPC 7471)
• Hotel and restaurants services (for 4 and 5 star hotels only) (CPC 64110 and CPC 64199)
• Food serving services (for services provided in 4 and 5 star hotels only) (CPC 642)
• Beverage serving services for consumption on the premise (for services provided in 4 and 5 star hotels only) (CPC 643)

Transport Services

• Class C Freight transportation (private carrier license-to transport own goods) (CPC 7123)