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) 184 Group 99713 Insurance and pension services (excluding reinsurance services) 185 997131 pension services 186 997132 Life insurance services (excluding reinsurance services) 187 997133 Accident and health insurance services 188 997134 Motor vehicle insurance services 189 997135 Marine, aviation, and other transport insurance services
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