There are so many eligible industries and areas of science, it’s hard to count.
Look here for the list of officially recognized technology and science codes.
In all cases, you need to establish that your company has faced technological obstacles or scientific uncertainties. Then you need to establish that you have achieved (or attempted to achieve) an advancement in knowledge in science or technology, via systematic investigation.
Here’s the official guide to the SR&ED program that can be applied to any industry.