Supporting services for water transport (coastal, transoceanic and inland waterways)
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)
144
Group 99675
Supporting services for water transport (coastal, transoceanic and inland waterways)
145
996751
Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like
146
996752
Pilotage and berthing services
147
996753
Vessel salvage and refloating services
148
996759
Other supporting services
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ces to coastal, inland and transoceanic shipping, provided by lighthouses, lightships and light vessels, buoys, channel markers and similar aids to navigation;
iv. operating and maintenance services of boat, barge and ship canals, of canalized rivers and of other artificial or non-artificial inland waterways; towing of inland water vessels on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path
996752 – Pilotage and berthing services
This service code includes
i. pilotage services, including the services of pilot vessels, on coastal, inland and transoceanic waters, whether supplied to conduct a vessel in or out of harbours or around navigational dangers;
ii. tugboat services in connection with the docking
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