A business example
An agency provides website design under one agreement and a separate advertising-management service under another.
Read the contract
Identify what the customer is actually paying the agency to deliver.
Describe the service
Separate design work from management of advertising campaigns.
Choose classification
Assess the relevant service category for each actual supply.
What this shows
The agency's industry label is not enough to select the code. Two services sold by the same business can require different classification analysis.
What it is often confused with
A business's trade name does not necessarily describe the service in a particular contract.
What to look at in your business
Read the scope of work and invoice description together with the classification guidance.
Context and further reading
This entry explains the business term. The related guide below provides the next layer of context; any applicable legal test depends on the transaction and relevant period.
Kosha.Services · Updated 2 October 2026