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) 373 Group 99842 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified – Goods and Services Tax – S
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