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) 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television pr
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