MCA Industrial Activity and Business Profession Codes Explained
An in-depth guide to the codes required for SPICe+ Company Registration and FiLLiP LLP Registration in India.
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Created: 28th June, 2025 4:19 AM, last update:18th July, 2025 12:10 PM
MCA Industrial Activity Code & Business / Profession Code Guide
For Company (SPICe+) & LLP (FiLLiP) Registration
1. Why These Codes Matter
When you incorporate a Company through SPICe+ (INC‑32) or an LLP through FiLLiP, you must select the Main Division of Industrial Activity and, where applicable, the Business / Profession Code (used when the primary source of income is from a profession or specified business). These choices are not mere formality:
- Drives Regulatory Classification: Helps regulators, investors, and statistical agencies understand your line of business.
- Influences Your Corporate Identification Number (CIN): For companies, the 5th & 6th characters of the CIN capture the industrial activity division you choose. Once allotted, this cannot be altered post‑incorporation—changing business objects later does not retro‑change the CIN.
- Impacts Filings, Reports & Disclosures: Certain returns, licences, and industry‑wise compliances rely on how your entity is coded.
- Data Analytics & Policy: MCA and other agencies aggregate industry data using these codes; accurate selection improves sectoral representation.
Tip: Choose the code that best reflects your proposed main revenue‑generating activity during the next 12–24 months, not just a broad long‑term vision paragraph in your objects.
2. SPICe+ vs. FiLLiP – Where You Enter the Codes
| Filing Stage | Form | Where the Industrial Activity Code Appears | Business / Profession Code Field? | Notes |
|---|---|---|---|---|
| Company Incorporation | SPICe+ Part B (INC‑32) | Mandatory field: Main Division of Industrial Activity | Yes – if source of income categorised as business/profession | Code feeds into CIN; choose carefully. |
| LLP Incorporation | FiLLiP | Mandatory field: Main Div. of Industrial Activity | Yes – selectable where relevant | Only one proposed name may be submitted per FiLLiP application. |
3. How to Select the Correct Industrial Activity Division
- Read Your Main Objects in the draft MoA / LLP Agreement.
- Identify the Core Deliverable that is expected to earn most revenue at launch.
- Map to the Division Below—pick the closest match; these are broad 2‑digit division buckets (derived from NIC groupings customised for MCA use).
- If Multi‑Activity: Select the activity representing (a) the highest expected turnover, or (b) the key regulated activity (e.g., finance over software if you will raise public deposits—seek professional advice).
- Do Not Overthink Sub‑Class: MCA asks only for the Main Division Code, not detailed 5‑digit NIC subclass codes at incorporation stage.
4. Main Division Industrial Activity Codes (MCA List)
The table below reproduces the MCA’s customised Main Division list typically seen in SPICe+ / FiLLiP drop‑downs. Minor label spelling cleaned for readability; underlying code numbers unchanged.
Reminder: These are broad divisions. Your detailed business objects may cover multiple lines; pick the division that best captures the principal activity.
4.1 Agriculture & Allied Activities
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 01 | Agriculture, hunting and related service activities | Agriculture & Allied Activities |
| 03 | Forestry, logging and related service activities | Agriculture & Allied Activities |
| 05 | Fishing; operation of fish hatcheries & fish farms; services incidental to fishing | Agriculture & Allied Activities |
4.2 Mining & Quarrying
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 10 | Mining of coal & lignite; extraction of peat | Mining & Quarrying |
| 11 | Extraction of crude petroleum & natural gas; support activities (excl. surveying) | Mining & Quarrying |
| 12 | Mining of uranium & thorium ores | Mining & Quarrying |
| 13 | Mining of metal ores | Mining & Quarrying |
| 14 | Other mining & quarrying | Mining & Quarrying |
4.3 Manufacturing – Food, Textile, Leather, Wood
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 15 | Manufacture of food products & beverages | Manufacturing (Foodstuffs) |
| 16 | Manufacture of tobacco products | Manufacturing (Foodstuffs) |
| 17 | Manufacture of textiles | Manufacturing (Textiles) |
| 18 | Manufacture of wearing apparel; dressing & dyeing of fur | Manufacturing (Textiles) |
| 19 | Tanning & dressing of leather; manufacture of luggage, handbags, saddlery, harness & footwear | Manufacturing (Leather & Products Thereof) |
| 20 | Manufacture of wood & of products of wood & cork (except furniture); articles of straw & plaiting materials | Manufacturing (Wood Products) |
4.4 Manufacturing – Paper, Publishing, Metals, Chemicals, Plastics, Minerals, Machinery & Others
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 21 | Manufacture of paper & paper products | Manufacturing (Paper & Paper Products; Publishing, Printing & Recorded Media) |
| 22 | Publishing, printing & reproduction of recorded media | Manufacturing (Paper & Paper Products; Publishing, Printing & Recorded Media) |
| 23 | Manufacture of coke, refined petroleum products & nuclear fuel | Manufacturing (Metals & Chemicals & Products Thereof) |
| 24 | Manufacture of chemicals & chemical products | Manufacturing (Metals & Chemicals & Products Thereof) |
| 25 | Manufacture of rubber & plastic products | Manufacturing (Metals & Chemicals & Products Thereof) |
| 26 | Manufacture of other non‑metallic mineral products | Manufacturing (Metals & Chemicals & Products Thereof) |
| 27 | Manufacture of basic metals | Manufacturing (Metals & Chemicals & Products Thereof) |
| 28 | Manufacture of fabricated metal products (except machinery & equipment) | Manufacturing (Metals & Chemicals & Products Thereof) |
| 29 | Manufacture of machinery & equipment n.e.c. | Manufacturing (Machinery & Equipment) |
| 30 | Manufacture of office, accounting & computing machinery | Manufacturing (Machinery & Equipment) |
| 31 | Manufacture of electrical machinery & apparatus n.e.c. | Manufacturing (Machinery & Equipment) |
| 32 | Manufacture of radio, television & communication equipment & apparatus | Manufacturing (Machinery & Equipment) |
| 33 | Manufacture of medical, precision & optical instruments, watches & clocks | Manufacturing (Machinery & Equipment) |
| 34 | Manufacture of motor vehicles, trailers & semi‑trailers | Manufacturing (Machinery & Equipment) |
| 35 | Manufacture of other transport equipment | Manufacturing (Machinery & Equipment) |
| 36 | Manufacture of furniture; manufacturing n.e.c. | Manufacturing (Others) |
| 37 | Recycling | Manufacturing (Others) |
4.5 Utilities, Construction, Trading & Hospitality
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 40 | Electricity, gas, steam & hot water supply | Electricity, Gas & Water Companies |
| 41 | Collection, purification & distribution of water | Electricity, Gas & Water Companies |
| 45 | Construction | Construction |
| 50 | Sale, maintenance & repair of motor vehicles & motorcycles; retail sale of automotive fuel | Trading |
| 51 | Wholesale trade & commission trade (except motor vehicles & motorcycles) | Trading |
| 52 | Retail trade (except motor vehicles & motorcycles); repair of personal & household goods | Trading |
| 55 | Hotels & restaurants | Trading |
4.6 Transport, Storage & Communications
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 60 | Land transport; transport via pipelines | Transport, Storage & Communications |
| 61 | Water transport | Transport, Storage & Communications |
| 62 | Air transport | Transport, Storage & Communications |
| 63 | Supporting & auxiliary transport activities; activities of travel agencies | Transport, Storage & Communications |
| 64 | Post & telecommunications | Transport, Storage & Communications |
4.7 Finance, Insurance & Related Services
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 65 | Financial intermediation (except insurance & pension funding) | Finance & Insurance |
| 66 | Insurance & pension funding (except compulsory social security) | Finance & Insurance |
| 67 | Activities auxiliary to financial intermediation | Finance & Insurance |
4.8 Real Estate, Renting & Business‑Related Services
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 70 | Real estate activities | Real Estate & Renting |
| 71 | Renting of machinery & equipment without operator; renting of personal & household goods | Real Estate & Renting |
| 72 | Computer & related activities | Business Services |
| 73 | Research & development | Research & Development |
| 74 | Other business activities | Other Business Activities |
4.9 Community, Personal & Social Services
| Activity Code | Division Description | MCA Category |
|---|---|---|
| 75 | Public administration & defence; compulsory social security | Community, Personal & Social Services |
| 80 | Education | Community, Personal & Social Services |
| 85 | Health & social work | Community, Personal & Social Services |
| 90 | Sewage & refuse disposal; sanitation & similar activities | Community, Personal & Social Services |
| 91 | Activities of membership organisations n.e.c. | Community, Personal & Social Services |
| 92 | Recreational, cultural & sporting activities | Community, Personal & Social Services |
| 93 | Other service activities | Community, Personal & Social Services |
| 95 | Activities of private households as employers of domestic staff | Community, Personal & Social Services |
| 96 | Undifferentiated goods‑producing activities of private households for own use | Community, Personal & Social Services |
| 97 | Undifferentiated service‑producing activities of private households for own use | Community, Personal & Social Services |
| 99 | Extra‑territorial organisations & bodies | Community, Personal & Social Services |
5. Business / Profession Codes (MCA)
Select a Business / Profession Code only if the proposed source of income is from a profession or a specific business line that MCA tracks separately (e.g., professional practices, regulated advisory work, transport operations). For most standard commercial / tech startups, this field is commonly left at the relevant professional code or “Others” depending on expected income source.
| Business Code | Business / Profession Description |
|---|---|
| 01 | Medical profession & businesses (clinics, nursing homes, medical practice entities) |
| 02 | Engineering (consultancy, design, technical engineering firms) |
| 03 | Architecture |
| 04 | Chartered Accountant / Accountancy technical consultancy |
| 05 | Interior decoration |
| 06 | Technical consultancy (general / multi‑disciplinary) |
| 07 | Company Secretary |
| 08 | Legal practitioner & solicitors |
| 09 | Government contractors |
| 10 | Insurance agency |
| 11 | Films, TV & other entertainment businesses |
| 12 | Information Technology |
| 13 | Builders & developers |
| 14 | Members of stock exchange; share brokers & sub‑brokers |
| 15 | Performing arts & Yatra |
| 16 | Operation of ships, hovercraft, aircraft or helicopters |
| 17 | Plying taxis, lorries, trucks, buses or other commercial vehicles |
| 18 | Ownership of horses or jockeys |
| 19 | Cinema halls & other theatres |
| 20 | Others (use when none of the above applies) |
6. Quick Mapping Examples
Below are illustrative mappings. Always review the specific wording of your Objects Clause and projected revenue model.
| Proposed Business Objects (Short) | Likely Industrial Activity Division | Likely Business / Profession Code |
|---|---|---|
| SaaS platform, IT consulting, app development | 72 – Computer & related activities | 12 – Information Technology |
| Corporate legal & compliance services firm | 74 – Other business activities or 72 if tech‑driven platform; review objects | 08 – Legal practitioner & solicitors or 07 – Company Secretary (if CS practice led) |
| E‑commerce fashion apparel brand (online retail) | 52 – Retail trade | 20 – Others (unless design consultancy dominates) |
| Real estate project advisory & development | 70 – Real estate activities | 13 – Builders & developers |
| Investment advisory / NBFC proposal | 65 – Financial intermediation | 20 – Others (unless broker / sub‑broker registered: Code 14) |
7. Common Mistakes to Avoid
- Picking 74 “Other Business Activities” by default when a more accurate division exists (e.g., IT companies should use 72).
- Choosing Trading (52) for tech marketplaces that actually provide platform / SaaS services (72) and only facilitate commerce.
- Selecting Finance (65) without regulatory eligibility—if you are not an NBFC or financial intermediary, reconsider.
- Ignoring future scale: If your main monetisation is professional advisory (legal, CS, CA, engineering), choose the relevant Business / Profession Code even if you plan a tech platform wrapper.
8. Checklist Before Filing SPICe+ / FiLLiP
- Final objects clause reviewed & aligned to selected Industrial Activity division.
- Confirm revenue model for first 2 financial years.
- Align GST / IEC / sectoral licences with chosen activity.
- Confirm with promoters that CIN activity segment cannot be changed later.
- Capture supporting internal note (why this code was chosen) for records & due diligence.
9. FAQ
Q1. Can I change the Industrial Activity Code after incorporation? A: No. The activity code embedded in the CIN is fixed. You may alter your business objects through MCA filings, but the CIN’s activity characters remain unchanged. That is common and acceptable; no need to re‑incorporate.
Q2. My company will do multiple things (IT services + compliance advisory + e‑commerce). Which code should I select? Pick the activity expected to generate the dominant early revenue or which is most regulated / core to investor positioning. Document the rationale.
Q3. Does GST registration need to match this code? Not exactly. GST uses HSN / SAC classification at invoice level; no requirement that your MCA Industrial Activity Code match GST codes. Still, internal consistency improves audits.
Q4. For LLPs, is the code used anywhere like CIN? The LLP Identification Number (LLPIN) does not embed the Industrial Activity Code. However, correct coding improves records & analytics.
10. Short How‑To (SPICe+ Screen Walkthrough)
- Log in to MCA V3 portal and start / resume your SPICe+ application.
- In Part B, locate field: Main Division of Industrial Activity (drop‑down). Search by keyword—e.g., type “Computer” to find Code 72.
- Select the Division; system will populate the numeric code.
- If prompted for Business / Profession Code, open drop‑down and choose the most appropriate item.
- Validate & proceed to linked forms (AGILE‑PRO‑S, eMoA, eAoA, etc.).
12. Need Professional Help?
If you’d like end‑to‑end Company or LLP registration support, including drafting objects, selecting the right Industrial Activity & Business / Profession codes, and integrated PAN / TAN / GST / Bank account setup, we can help. Get in touch to start your incorporation today.
Disclaimer: This guide is for general information only and is based on the MCA coding scheme available as of 18 July 2025 (with source list historically published September 2021). Regulatory requirements can change without notice. Please verify codes in the live MCA form before submission. Professional advice recommended for regulated sectors (finance, insurance, healthcare, etc.).