Section 34(3)(g) in The Kerala Panchayat Buildings Rules, 2011
(g)Group F - Mercantile or Commercial building shall include any building or part thereof which is used for display and sale of merchandise such as shops, stores, markets etc., either wholesale or retail. Banking and financial institutions, private business houses and professional establishments of doctors, dentists, engineers, architects, lawyers, pathological laboratories, tailor shops, video shops, barbershop, beauty parlours, news stands, milk booths, restaurants and non nuisance type of small establishments like armature winding shops using power motor or machine of capacity not exceeding 3 horse power are included in this group. Further, buildings or part of building used exclusively for parking of vehicles (parking buildings, parking plazas etc) are also included in this group.