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) 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural sciences 264 998112 Research and experimental development services in en
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