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SECTION G : WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
Division 45 : Wholesale and retail trade and repair of motor vehicles and motorcycles
Group	Class	Sub-class	Description
451			Sale of motor vehicles
	4510		Sale of motor vehicles
			This class includes wholesale and retail sale of new and used passenger motor vehicles and lorries, trailers and lorries, trailers and semi trailers
			This class excludes:
			- wholesale and retail sale of parts and accessories for motor vehicles, see 4530
			- renting of motor vehicles with driver, see 4922
			- renting of trucks with driver, see 4923
			- renting of motor vehicles and trucks without driver, see 7710
		45101	Wholesale and retail sale of new vehicles (passenger motor vehicles, ambulances, minibuses, jeeps, trucks, trailers and semi-trailers)
		45102	Wholesale and retail sale of used motor vehicles
452			Maintenance and repair of motor vehicles
	4520		Maintenance and repair of motor vehicles
			This class includes maintenance and repair of motor vehicles (mechanical repairs, electrical repairs, electronic injection systems repair, ordinary servicing, bodywork repair, repair of motor vehicle parts, washing, polishing, etc. spraying and painting, repair of screens and windows, repair of motor vehicle seats), tyre and tube repair, fitting or replacement, anti-rust treatment, installation of parts and accessories not as part of the manufacturing process
			This class excludes:
			- retreading and rebuilding of tyres, see 2211
		45200	Maintenance and repair of motor vehicles
453			Sale of motor vehicle parts and accessories
	4530		Sale of motor vehicle parts and accessories
			This class includes wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for motor vehicles when not combined with sale of motor vehicles
		45300	Sale of motor vehicle parts and accessories
454			Sale, maintenance and repair of motorcycles and related parts and Accessories
	4540		Sale, maintenance and repair of motorcycles and related parts and Accessories
			This class excludes:
			- wholesale of bicycles and related parts and accessories, see 4649
			- retail sale of bicycles and related parts and accessories, see 4763
			- renting of motorcycles, see 7730
			- repair and maintenance of bicycles, see 9529
		45401	Wholesale or retail sale of new motorcycles, mopeds, scooters and three wheelers
		45402	Wholesale or retail sale of parts and accessories of motorcycles, mopeds, scooters and three wheelers
		45403	Maintenance and repair of motor cycles, mopeds, scooters and three wheelers

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Man Mohan Aggarwal & Co. is a chartered accountancy firm rendering comprehensive professional services which include audit, management consultancy, tax consultancy, accounting services, manpower management, secretarial services etc.