LLP Incorporation · NIC Code

NIC Code for a Trading LLP

For a trading LLP the NIC-2008 code depends on whether you buy and resell wholesale (Division 46) or retail (Division 47), and on the product. A general wholesale trading LLP uses 46909; trading through e-commerce is 46901.

Updated 09 September 2026 Ahmedabad, Gujarat

The biggest trading mistake in FiLLiP is choosing a trading code when you actually manufacture. Making and selling your own product is Manufacturing (Section C, divisions 10–33), not trading.

If you genuinely buy and resell, use the specific 46xx code for your main product rather than the catch-all — textiles and fabric 46411, metals and steel 46620, building materials 46632, pharmaceutical and medical goods 46497, food and FMCG 46309, waste and scrap 46699 — and fall back to 46909 only when no single product dominates. A specific code lowers resubmission risk. A retail shop is Division 47. Import and export is still trading (46xx). Commission agents who never take title to the goods use 46101. Object clause: “to carry on wholesale/retail trade, import, export and dealing in [product].”

Recommended NIC‑2008 codes for a Trading / Wholesale Business LLP

Select up to three of these as your industrial sub‑classes in Form FiLLiP, with one marked as the principal activity. Open any code in the full finder for the plain‑English notes, the parent division and a sample object clause.

Code	Description (NIC‑2008)	Division	Notes
46909 seen on a real filing	Other non-specialised wholesale trade n.e.c.	46 — Wholesale trade, except of motor vehicles and motorcycles	General wholesale buying and reselling where no single 46xx product code fits. If one product dominates, use its specific code (it...
46901	Wholesale trade via e-commerce excluding activities of commission agents	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale trade conducted through e-commerce (your own account, not as a commission agent).
46101	Activities of commission agents, brokers dealing in wholesale trade of agricultural raw material, live animals, food, beverages, intoxicants and textiles	46 — Wholesale trade, except of motor vehicles and motorcycles	Arranging wholesale deals for a commission without taking title to the goods. Trading on your own account is 46xx/46909.
46411 seen on a real filing	Wholesale of textiles, fabrics, yarn, household linen, articles of clothing, floor coverings and tapestry, sports clothes	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale of textiles, fabrics, yarn and made-up textile articles. Retail of fabric in a shop is 47510; retail of readymade garmen...
46620 seen on a real filing	Wholesale of metals and metal ores	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale of metals and metal ores. Scrap metal is 46699.
46632 seen on a real filing	Wholesale of construction materials (sand, gravel etc.)	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale of construction materials such as sand, gravel and aggregates. Hardware/sanitary is 46633; tiles/cement finishing at ret...
46497 seen on a real filing	Wholesale of pharmaceutical and medical goods	46 — Wholesale trade, except of motor vehicles and motorcycles	Needs a regulator's approval first.
46309 seen on a real filing	Wholesale of other basic/manufactured food stuffs n.e.c.	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale of manufactured/processed foodstuffs not elsewhere classified.
46699 seen on a real filing	Wholesale of metal and non-metal waste and scrap n.e.c.	46 — Wholesale trade, except of motor vehicles and motorcycles	Wholesale of metal and non-metal waste and scrap. Actually processing/recycling the scrap is 38300.
47190	Other retail sale in non-specialized stores	47 — Retail trade, except of motor vehicles and motorcycles	Retail sale in non-specialised stores where food does NOT predominate (e.g. a variety/department store).

Before you file

The proposed LLP name and the LLP Agreement main‑object clause must both be consistent with the NIC activity and description — FiLLiP is reviewed manually and a mismatch is a standard resubmission reason.
You may list up to three NIC‑2008 five‑digit sub‑classes; mark one as primary. The MCA V3 form auto‑fills the parent two‑digit division.
Use NIC‑2008, not NIC‑2025 — MCA has not adopted NIC‑2025 as of 2026.
If the result carries a regulator flag (RBI / SEBI / IRDAI / a profession council), attach the in‑principle approval to FiLLiP.

Full NIC code guide for LLP registration — the finder, the version question, resubmission triggers and the complete FAQ →

FAQ

What is the NIC code for an import-export business?

Import and export is trading, so it is a Division 46 code — the specific 46xx sub-class for your main commodity, or 46909 if you trade a broad basket of goods. There is no separate "import-export" NIC code.

Wholesale or retail — which division do I choose?

Selling to other businesses or in bulk is wholesale (Division 46). Selling to end consumers, in a shop or online, is retail (Division 47). Choose by your main channel and list the other as a secondary activity.

What NIC code if I trade in several unrelated products?

Use 46909 ("other non-specialised wholesale trade") as primary and add up to two specific 46xx codes for your largest product lines as secondary activities.

Source. NIC data: Government of India, National Industrial Classification 2008 (MoSPI / NSO), reconciled 9 September 2026. Statutory points: LLP Act 2008; LLP Rules 2009 (Rules 8, 11, 18); MCA V3 instruction kit for Form FiLLiP. Codes marked “seen on a real filing” were accepted on LLP incorporations this firm filed in 2025–2026, used in anonymised, aggregate form only. Guidance, not advice on your specific objects.