Of the Universal List of Services, as contained in document MTN.GNS/W/120, the following services are covered:
1 Maintenance and repair services
2 Hotel and similar accommodation services
3 Food and beverage serving services
4 Land transport services
5 Passenger transportation services
6 Travel agency and tour operator services
7 Commercial courier services (including multi-modal)
8 Telecommunications services
9 Financial services (insurance services, banking and investment services)
10 Real estate services involving own or leased property
11 Leasing or rental services concerning machinery and equipment without operator only
12 Leasing or rental services concerning personal and household goods only
13 Computer and related services
14 Legal services (advisory services on foreign and international law only)
15 Accounting, auditing and bookkeeping services
16 Taxation services (excluding legal services)
17 Market research and public opinion polling services
18 Management consulting
19 Architectural services; engineering services and integrated engineering services, urban planning and landscape architectural services; related scientific and technical consulting services; technical testing and analysis services
20 Advertising services
21 Armoured car services
22 Building-cleaning services and property management services
23 Packaging services
24 Services incidental to forestry and logging, including forest management
25 Services incidental to mining, including drilling and field services
26 Publishing and printing services on a fee or contract basis
27 Services incidental to energy distribution
28 Adult education services
29 Other education services
30 Sewage and refuse disposal; sanitation and similar services