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SECTION H : TRANAPORT AND STORAGE
Division 50 : Water transport
Group	Class	Sub-class	Description
501			Sea and coastal water transport
	5011		Sea and coastal passenger water transport
			This class excludes:
			- restaurant and bar activities on board ships, when provided by separate units, see 5610, 5630
			- operation of “floating casinos”, see 9200
		50111	Sea and coastal ferry service
		50112	Sea and coastal water cruise, water taxis and other sight seeing boats
		50113	Sea and coastal long distance water transport
		50119	Other sea and coastal water transport n.e.c.
	5012		Sea and coastal freight water transport
			This class includes transport of freight over seas and coastal waters, whether scheduled or not, transport by towing or pushing of barges, oil rigs etc.
			This class excludes:
			- storage of freight, see 5210
			- harbour operation and other auxiliary activities such as docking, pilotage, lighterage, vessel salvage, see 5222
			- cargo handling, see 5224
		50120	Sea and coastal freight water transport
502			Inland water transport
	5021		Inland passenger water transport
		50211	River ferry service
		50212	River cruise, water taxi, boat services
		50213	Long distance river water transport
		50219	Other inland water transport n.e.c.
	5022		Inland freight water transport
			This class includes transport of freight via rivers, canals, lakes and other inland waterways, including inside harbours and ports
		50220	Inland freight water transport

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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.