G - Wholesale and retail trade; repair of motor vehicles and motorcycles | NIC-2008 Section Codes
This section includes wholesale and retail sale (i.e. sale without transformation) of any type of goods, and rendering services incidental to the sale of merchandise. Wholesaling and retailing are the final steps in the distribution of merchandise. Also included in this section are the repair of motor vehicles and motorcycles.
Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example sorting, grading and assembling of goods, mixing (blending) of goods (for example wine or sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled), cleaning and drying of agricultural products, cutting out of wood fibreboards or metal sheets as secondary activities.
Divisions in Section G
Each division narrows Section G into a specific industry area. Open one to reach its groups, classes and NIC codes.
Frequently asked questions
What does Section G cover in NIC-2008?
Section G (Wholesale and retail trade; repair of motor vehicles and motorcycles) is a top-level sector of NIC-2008. It groups 3 divisions and 134 activity codes that share this broad economic area.
Do I register a business using a section letter?
No. Registrations such as Udyam, GST and company incorporation use the numeric NIC code (4, 5 or 6 digits), not the section letter. The section only tells you which part of the classification to explore. Open a division below to reach the specific code for your activity.
How do I find the exact NIC code inside Section G?
Drill down from a division to a group, then a class, then the sub-class that matches your activity. You can also use the search box to jump straight to a code by activity name. If you are unsure, IncorpX provides assistance for selecting the correct code for your registrations.
Not sure which code under Section G fits your business?
Tell us what your business does and an IncorpX advisor will help you pick the correct NIC code for Udyam, GST, company incorporation and other registrations. Free, with no obligation.

