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237000 Cutting, shaping and finishing of stone
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This type includes:
- cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing, etc.
- manufacture of stone furniture
This type excludes:
- activities carried out by operators of quarries, e.g. production of rough cut stone (see 081100)
- production of millstones, abrasive stones and similar products (see 239100)
funerary stoneworks, cutting; natural stone working, decorative stones, shaping, finishing; sculptors on stone; stone working, cutting, transformation; stones for covering the roofs
Codification rules
Priority in case of multiple activities
If production, repair and sales activities are carried out, the priority is as follows :
- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority
Outsourced activities (outsourcing)
There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :
For a construction enterprise:
• Part of the construction activities, classification: construction - section F
Further information:
- Introduction to NOGA 2008