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) 498 Heading 9988 Manufacturing services on physical inputs (goods) owned by others 499 Group 99881 Food, beverage and tobacco manufacturing services 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 Vegetable and animal oil and fat manufacturing service
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