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) 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-line contents nowhere else classified – Goods and Services Tax – Sc
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