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) 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-gran
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