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) 193 Group 99714 Reinsurance services 194 997141 Life reinsurance services 195 997142 Accident and health reinsurance services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149
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