Water transport services of goods
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
113
Group 99652
Water transport services of goods
114
996521
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
115
996522
Inland water transport services of goods by refrigerator vessels, tankers and other vessels
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99652 – Wa
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ases such as natural gas, methane and refined petroleum products in special tankers;
vi. coastal and transoceanic water transportation of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
vii. coastal and transoceanic water transportation of letters and parcels on behalf of postal and courier services; coastal and transoceanic water transportation of dry bulk goods such as cereals, flours, cement, sand, coal, etc.;
viii. towing and pushing services on the high seas and on coastal waters;
ix. towing services for oil rigs, floating cranes, dredging vessels and buoys, as well as ships' hulls and incomplete vessels, on coastal waters or the
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