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) 470 Heading 9987 Maintenance, repair and installation (except construction) services 471 Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 472 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 998712 Maintenance and repair services of o
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