Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels
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