Goods and Services Tax

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) 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concerning other fields of law 282 998213 Legal documentation and certification services concerning patents, copyrights and othe

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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) 272 Group 99814 Research and development originals 273 998141 Research and development originals in pharmaceuticals 274 998142 Research and development originals in agriculture 275 998143 Research and development originals in biotechnology 276 998144 Research and development originals in computer related sciences 277 998145 Research and

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Interdisciplinary research services – 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) 2

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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) 267 Group 99812 Research and experimen

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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) 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural sciences 264 998112 Research and experimental development services in en

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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) 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 Licensing services for the right to use computer software and databases 252 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 L

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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) 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home ent

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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) 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 234 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 235 997312 Leasing or rental services concerning

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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) 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 997221 Property management services on a fee or commission basis or on contract basis 229 997222 Building sales on a fee or commission basis or on contract basis 230 997223 Land sales on a fee or commission basis or on contract basis 231 997224 Re

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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) 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving owned or leased property 222 997211 Rental or leasing services involving own or leased residential property 223 997212 Rental or leasing services involving own or leased non-residential property 224 997213 Trade services of buildings 225 997214 Trade se

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Services of holding financial assets – 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)

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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) 211 Group 99716 Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions – Goods and Services Tax – Schedules

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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) 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange servi

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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) 193 Group 99714 Reinsurance services 194 997141 Life reinsurance services 195 997142 Accident and health reinsurance services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149

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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) 184 Group 99713 Insurance and pension services (excluding reinsurance services) 185 997131 pension services 186 997132 Life insurance services (excluding reinsurance services) 187 997133 Accident and health insurance services 188 997134 Motor vehicle insurance services 189 997135 Marine, aviation, and other transport insurance services

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Investment banking services – 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) 182 Group

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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) 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-gran

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Water distribution and other services – 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)

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Electricity and gas distribution services – 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) 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services – Goods and Services Tax – Schedules

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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) 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services nowhere else classified – Goods and Services Tax – Schedule

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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) 154 Group 99679 Other supporting trans

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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) 149 Group 99676 Supporting services fo

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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) 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloat

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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) 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other s

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Supporting services for railway transport – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3)

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