Supporting services for road transport
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)
138
Group 99674
Supporting services for road transport
139
996741
Bus station services
140
996742
Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
141
996743
Parking lot services
142
996744
Towing services for commercial and private vehicles
143
996749
Other supporting services for road transport nowhere else classified
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tunnel.
996743 – Parking lot services
This service code includes provision of parking spaces for motor vehicles, motorcycles and bicycles provided in roofed or unroofed car parks, parking lots and parking garages, whether or not roofed; collection of fees for parking on streets, roads and public places.
This service code does not include:
– rental of vehicle parking spaces in lock-up garages or garage premises, by the month or year, cf.997212
996744 – Towing services for commercial and private vehicles
This service code includes towing services for distressed commercial and private vehicles; towing services for other vehicles, e.g., for parking violations
996749 – Other supporting services for road transport n.e.c
This s
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