The MSME registration asks for the business activity by NIC code. For this activity, that activity is 32904.
NIC code · National Industrial Classification 2008
32904 is the 5-digit NIC 2008 code for the activity named above: a sub-class of class 3290, other manufacturing n.e.c., within division 32, other manufacturing. Search a code or activity below, or copy the code for your Udyam or SPICe+ form.
This code
Division 32Group 329Class 3290Sub-class 32904
Manufacture of articles of personal use such as cigarette lighters, smoking pipes, combs, hair slides, scent sprays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows etc.
Sub-class 32904 · Class 3290 · Group 329 · Division 32 · Section C, NIC 2008
The code
Where the code sits in the National Industrial Classification 2008, from section to sub-class, in the official wording.
329045 digits: 32 + 9 + 0 + 4NIC 2025 · Notice dated 16 October 2026
On 18 November 2025 the Ministry of Statistics and Programme Implementation released NIC 2025, which uses 6-digit codes aligned with the UN's ISIC Revision 5. This page shows the NIC 2008 code 32904. The matching NIC 2025 code will be added here once it is mapped from MoSPI's official concordance.
How to read it
An NIC code is built in layers. Each digit narrows the one before it: the division, the group, the class, and finally the 5-digit sub-class. Divisions themselves are grouped under lettered sections.
The broadest numbered layer. Division 32 covers other manufacturing. It sits in section C, manufacturing.
Other manufacturing n.e.c.
Other manufacturing n.e.c. The official note for this class is quoted below.
Manufacture of articles of personal use such as cigarette lighters, smoking pipes, combs, hair slides, scent sprays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows etc. The full 5-digit code you enter where a form asks for the business activity by NIC code.
What it covers
32904 is a sub-class of class 3290, other manufacturing n.e.c. The NIC 2008 document explains the class in the note below, quoted exactly.
This class excludes:
- - manufacture of lighter wicks, see 1329
- - manufacture of workwear and service apparel (e.g. laboratory coats, work overalls, uniforms), see 1410
- - manufacture of paper novelties, see 1709
Where you use it
Two registration forms ask for the business activity by NIC code. This is where 32904 is entered.
The MSME registration asks for the business activity by NIC code. For this activity, that activity is 32904.
The company incorporation form asks for the main industrial activity of the proposed company by NIC code.
Not GST. GST registration does not use NIC codes; goods and services there are classified by HSN and SAC codes.
Choosing the right code
32904 is for the activity named at the top of this page. The codes below sit closest to it in NIC 2008: the other sub-classes of class 3290. Each has its own page with the official wording.
32909Class 3290 · another sub-class of the same class32901Class 3290 · another sub-class of the same class32902Class 3290 · another sub-class of the same class32903Class 3290 · another sub-class of the same classClass 3290 has 5 sub-classes in NIC 2008, including 32904.
Questions
Manufacture of articles of personal use such as cigarette lighters, smoking pipes, combs, hair slides, scent sprays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows etc., in the National Industrial Classification 2008. It is a sub-class of class 3290, other manufacturing n.e.c.
Class 3290, other manufacturing n.e.c., has 5 sub-classes in NIC 2008. Besides 32904, they are: 32909 (Manufacture of other articles n.e.c.); 32901 (Manufacture of stationary articles such as pens and pencils of all kinds whether or not mechanical, pencil leads, date, sealing or numbering stamps, hand-operated devices for printing or embossing labels, hand printing sets, prepared typewriter ribbons and inked pads, globes etc.); 32902 (Manufacture of protective safety equipment (fire-resistant and protective safety clothing, linemen’s safety belts and other belts for occupational use, cork life preservers, plastics hard hats and other personal safety equipment of plastics, fire-fighting protection suits, metal safety headgear and other metal personal safety devices, gas masks etc.)); 32903 (Manufacture of umbrellas, sun-umbrellas, walking sticks, seat-stick).
In Udyam Registration, which asks for the business activity by NIC code, and in the SPICe+ company incorporation form, which asks for the main industrial activity by NIC code. GST registration does not use NIC codes.
About this page
The section, division, group, class and sub-class on this page, and the explanatory note for class 3290, are taken word for word from the official document “National Industrial Classification (All Economic Activities) 2008”, Central Statistical Organisation, Ministry of Statistics and Programme Implementation, Government of India.
This is reference information on the classification of a business activity. It is not advice on which code your own business should declare, and the official NIC document prevails if the two ever differ. A change in the classification, including the MoSPI concordance to NIC 2025, re-opens this page for checking.
Not sure which code fits your activity, or spotted a mismatch? Use the WhatsApp button on this page and tell us what the business sells and how.