Goods and Services Tax

Leasing or rental services concerning machinery and equipment with or without operator
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
233
Group 99731
 
Leasing or rental services concerning machinery and equipment 1[without] operator
234
 
997311
Leasing or rental services concerning transport equipments including containers, 1[without] operator
235
 
997312
Leasing or rental services concerning agricultural machinery and equipment 1[without] operator
236
 
997313
Leasing or rental services concerning construction machinery and equipment 1[without] operator
237
 
997314
Leasing or rental services concerning office machinery and equipment (except computers) 1[without] operator
238
 
997315
Leasing or rental services concerning computers 1[w

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ner, cf.997114
– leasing and rental of accommodation and office containers, cf. 997319
997313 – Leasing or rental services concerning agricultural machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.
This service code does not include:
– financial leasing of agricultural machinery, cf. 997114
– leasing, rental or hiring services concerning lawnmowers, cf. 997327
997314 – Leasing or rental services concerning construction machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without operators.
This service code does not include:
– financial leasing of construction machinery, cf. 99711

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data processors, central processing units, peripheral units and magnetic or optical readers, without operator.
This service code does not include:
– financial leasing of computers, cf. 997114
997317 – Leasing or rental services concerning telecommunications equipment without operator
This service code includes:
– leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment
– leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones
This service code does not include:
– financial leasing of telecommunications equipment, cf. 997114
997319 – Leasing or rental services concerning other machinery and equipment without operator
This service code includes:
– leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as engines and turbines, machine tools, mini

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Real estate services on a fee or commission basis or on contract basis
Services Code / Classification (SAC)
GST
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
Real estate appraisal services on a fee or comm

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This service code does not include:-
– sports and recreational sports facility operation services, cf. 99652
– operation of other recreation and amusement service facilities n.e.c., cf. 999699
997222 – Building sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage services related to buildingds, and similar intermediation services involving buying, selling and renting of buildings and associated land, on a fee or contract basis
This service code does not include:
– sale of land on a fee or contract basis, cf. 997223
997223 – Land sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage house service

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Real estate services involving owned or leased property
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
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 services of time-share properties
226
 
997215
Trade services of vacant and subdivided l

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leased non-residential property
This service code includes:
– rental or leasing services concerning industrial, commercial or other nonresidential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties.
– rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year
997213 – Trade services of buildings
This service code includes:
– sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of propert

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Services of holding financial assets
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
217
Group 99717
 
Services of holding financial assets
218
 
997171
Services of holding equity of subsidiary companies
219
 
997172
Services of holding securities and other assets of trusts and funds a

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Services auxiliary to insurance and pensions
Services Code / Classification (SAC)
GST
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 
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Pro

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Services auxiliary to financial services (other than to insurance and pensions)
Services Code / Classification (SAC)
GST
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 services
204
 
997153
Portfolio management services except pension funds
205
 
997154
Trust and custody services
206
 
997155
Services related to the administration of financial markets
207
 
997156
Financial consultancy services
208
 
997157
Foreign exchange services
209

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– supply of financial news to the news media, cf. 99844
997152 – Brokerage and related securities and commodities services including commodity exchange services
This service code includes:
– brokerage services (that is bringing together purchasers and sellers of the same instrument) for securities
– services of acting as a selling agent of units, shares or other interests in a mutual (investment) fund
– sales, delivery and redemption services of government bonds
– brokerage of options
– brokerage services for commodities and commodity futures, including financial futures
– brokerage services for financial derivatives
– computer-based clearing and settlement for interchange of debits, credits and transfer of ownership of securities
997153 – Portfolio management services except pension funds
This service code includes:
– managing portfolio assets of others, on a fee or commission basis, except for pension funds
Note: Managers make decisions on which investments to

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onfirmation services with respect to customers' securities held for safekeeping
997155 – Services related to the administration of financial markets
This service code includes:
– administrative services of furnishing space and other facilities necessary for the operation of security and commodity exchanges
– services of regulating and monitoring financial markets and participants in those markets
– other financial market administration services n.e.c.
This service code does not include:
– security custody services, cf. 997154
– stock price quotation services made available through an information server, cf. 998439
– supply of financial news to the news media (Group 99844)
997156 – Financial consultancy services
This service code includes financial advisory services, market analysis and intelligence
This service code does not include:
– insurance and pension consultancy services, cf.997169
– mergers and acquisitions services, cf. 997151
– corporate financ

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Reinsurance services
Services Code / Classification (SAC)
GST
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
Other non-life reinsurance services 
 
Explanatory Notes:-

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Insurance and pension services (excluding reinsurance services)
Services Code / Classification (SAC)
GST
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
190
 
997136
Freight insurance services and travel insurance services
191
 
997137
Other property insurance services
192
 
997139
Other non-life insurance services (excluding reinsurance services)
 
Explanatory Notes:- Based on the Modifie

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ined in advance or dependent on the market value of assets supporting the plan; and, if related to employment, may or may not be portable with a change in employment. The duration of the period during which benefits are paid may be fixed in terms of a minimum or maximum; there may or may not be survivors' benefits.
This service code does not include:
– portfolio management services (except pension funds), cf.997153
– trust services, cf. 997154
– pension fund management services, cf. 997164
– pension fund administration, cf. 997169
997132 – Life insurance services (excluding reinsurance services)
This service code includes:
– underwriting services of insurance policies which provide for the payment of claims to beneficiaries contingent upon the death of the insured individual or upon the maturation of the policy. Policies may provide pure protection or may also contain a savings component. Policies may cover individuals or members of groups.
This service code does n

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rvices, cf. 997132
– travel insurance services, cf. 997136
997134 – Motor vehicle insurance services
This service codes includes:
– underwriting services of insurance policies which cover risks relating to the use of motor vehicles, including those used to transport paying passengers. Risks covered include liability and loss of or damage to the vehicle.
– freight motor vehicle insurance services
997135 – Marine, aviation, and other transport insurance services
This service code includes:
– underwriting services of insurance policies which cover risks relating to the use of commercial passenger and freight vessels, whether operating on oceans, coastal waterways or inland waterways, commercial aircraft, railway rolling stock
– satellite launching insurance services
Note: Risks covered include liability, hull damage or loss of the vessel, and loss of or damage to aircraft or railway rolling stock
This service code does not include:
– underwriting services of insuranc

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ces) and 997136 (Freight insurance services). Risks covered may include fire, theft, explosion, storm, hail, frost, natural forces, radioactive contamination and land subsidence
– underwriting services of insurance policies for non-commercial vessels and aircraft
– underwriting services of insurance policies for boilers and machinery, which covers property spoilage from lack of power, light, heat, steam or refrigeration
997139 – Other non-life insurance services (excluding reinsurance services)
This service code includes:
– underwriting services of insurance policies which cover risks of all types of liability including liability for defective products, bodily injury, property damage, pollution, malpractice, etc., other than liability covered in service code 997134 (Motor vehicle insurance services), 997135 (Marine, aviation and other transport insurance services) and 997137 (Other property insurance services)
– underwriting services of insurance policies which cover risks o

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Investment banking services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
182
Group 99712
 
Investment banking services 
183
 
997120
Investment banking services 
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99712 – Investm

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Financial services (except investment banking, insurance services and pension services)
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
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-granting services including stand-by commitment, guarantees and securities
180
 
997114
Financial leasing services
181
 
997119
Other financial services (except investment banking, insuran

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e authority of the central bank, including currency design and production, issuing, distribution and replacement
– fiscal agency services including advisory services to the government on matters relating to the public debt, issuing debt instruments, maintaining bondholder records and making interest and redemption payments on behalf of the government
– supervisory activities with regard to banks and/or non-banks if undertaken by the central bank
– other central banking services n.e.c.
997112 – Deposit services
This service code includes:
– demand, notice and term deposit services
– administration of bank accounts
– chequing services such as certification of cheques, exchanging cheques or withdrawal slips for money, remitting

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mple, banks and insurance companies.
– granting of loans for which the land or buildings are used as security
– home equity loans
– granting of personal non-mortgage installment loans with scheduled repayment plans
– line-of-credit loan services, that is, loan services based on a commitment to lend funds to a borrower up to a specified amount
– consumer loan services, that is, loan services extended for financing consumer purchases of goods or services where the purchased good is generally used as collateral
– granting credit when the holder of a credit card uses it to buy a good or a service, regardless of whether the balance is paid in full at the end of the grace period
– granting loans to investment dealers and brokers, re

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Water distribution and other services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
170
Group 99692
 
Water distribution and other services
171
 
996921
Water distribution services
172
 
996922
Services involving distribution of steam, hot water and air conditioning supply and the li

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Electricity and gas distribution services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
166
Group 99691
 
Electricity and gas distribution services
167
 
996911
Electricity transmission services
168
 
996912
Electricity distribution services
169
 
996913
Gas distribution

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Postal and courier services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
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
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99681 – Postal and courier services
996801 – P

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Other supporting transport services
Services Code / Classification (SAC)
GST
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 transport services
155
 
996791
Goods transport agency services for road transport
156
 
996792
Goods transport agency services for other modes of transport
157
 
996793
Other goods transport services 
158
 
996799
Other supporting transport services nowhere else classified
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99679

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Supporting services for air or space transport
Services Code / Classification (SAC)
GST
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 for air or space transport
150
 
996761
Airport operation services (excluding cargo handling)
151
 
996762
Air traffic control services
152
 
996763
Other supporting services for air transport
153
 
996764
Supporting services for space transport
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99676 – Supp

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Supporting services for water transport (coastal, transoceanic and inland waterways)
Services Code / Classification (SAC)
GST
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 refloating services
148
 
996759
Other supporting services

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ces to coastal, inland and transoceanic shipping, provided by lighthouses, lightships and light vessels, buoys, channel markers and similar aids to navigation;
iv. operating and maintenance services of boat, barge and ship canals, of canalized rivers and of other artificial or non-artificial inland waterways; towing of inland water vessels on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path
996752 – Pilotage and berthing services
This service code includes
i. pilotage services, including the services of pilot vessels, on coastal, inland and transoceanic waters, whether supplied to conduct a vessel in or out of harbours or around navigational dangers;
ii. tugboat services in connection with the docking

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Supporting services for road transport
Services Code / Classification (SAC)
GST
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 supporting services for road transport nowhere else classified

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tunnel.
996743 – Parking lot services
This service code includes provision of parking spaces for motor vehicles, motorcycles and bicycles provided in roofed or unroofed car parks, parking lots and parking garages, whether or not roofed; collection of fees for parking on streets, roads and public places.
This service code does not include: 
– rental of vehicle parking spaces in lock-up garages or garage premises, by the month or year, cf.997212
996744 – Towing services for commercial and private vehicles
This service code includes towing services for distressed commercial and private vehicles; towing services for other vehicles, e.g., for parking violations
996749 – Other supporting services for road transport n.e.c
This s

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Supporting services for railway transport
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
135
Group 99673
 
Supporting services for railway transport
136
 
996731
Railway pushing or towing services
137
 
996739
Other supporting services for railway transport nowhere else classified
 
Explanatory

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Storage and warehousing services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
131
Group 99672
 
Storage and warehousing services
132
 
996721
Refrigerated storage services
133
 
996722
Bulk liquid or gas storage services
134
 
996729
Other storage and warehousing services
 
Explanatory No

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Cargo handling services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
126
Group 99671
 
Cargo handling services
127
 
996711
Container handling services
128
 
996712
Customs house agent services
129
 
996713
Clearing and forwarding services
130
 
996719
Other cargo and baggage handling services
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99671 – Cargo handling services
996711 – Container handling services
This service code inc

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Rental services of transport vehicles with or without operators
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
120
Group 99660
 
Rental services of transport vehicles 1[with] operators
121
 
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, 1[with] operator
122
 
996602
Rental services of water vessels including passenger vessels, freight vessels and the like 1[with] operator
123
 
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts

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me, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations.
This service code does not include:
– local, urban and suburban bus or coach charter services, cf. 996413
– long-distance bus or coach charter services, cf. 996422
996602 – Rental services of water vessels including passenger vessels, freight vessels etc., with operator
This service code includes rental services of all types of self-propelled passenger/freight vessels including tankers, bulk dry cargo vessels, cargo and freight vessels, tugboats and fishing vessels for coastal, inland and transoceanic water transport with crew
996603 – Rental services of aircra

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Air and space transport services of goods
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
116
Group 99653
 
Air and space transport services of goods
117
 
996531
Air transport services of letters and parcels and other goods
118
 
996532
Space transport services of freight
 
Exp

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Water transport services of goods
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
113
Group 99652
 
Water transport services of goods
114
 
996521
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
115
 
996522
Inland water transport services of goods by refrigerator vessels, tankers and other vessels
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99652 – Wa

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ases such as natural gas, methane and refined petroleum products in special tankers;
vi. coastal and transoceanic water transportation of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
vii. coastal and transoceanic water transportation of letters and parcels on behalf of postal and courier services; coastal and transoceanic water transportation of dry bulk goods such as cereals, flours, cement, sand, coal, etc.;
viii. towing and pushing services on the high seas and on coastal waters;
ix. towing services for oil rigs, floating cranes, dredging vessels and buoys, as well as ships' hulls and incomplete vessels, on coastal waters or the

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Land transport services of Goods
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
108
Group 99651
 
Land transport services of Goods
109
 
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110
 
996512
Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the

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oad of petroleum products (crude oil, natural gas and refined petroleum products) in special tank trucks;
ii. transportation by road of other bulk liquids or gases in special tank trucks;
iii. transportation by road of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
iv. transportation by road of goods in man- or animal-drawn vehicles; household/office goods and furniture removal services;
v. ancillary services, such as packing and carrying and in-house moving;
vi. transportation of letters and parcels by any mode of land transport, other than railway, on behalf of postal and courier services;
vii. transportation by road of dry bulk go

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cars; transportation by railway of petroleum products (crude oil, natural gas and refined petroleum products) in special tank cars;
ii. transportation by railway of other bulk liquids or gases in special tank cars;
iii. transportation by railway of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport;
iv. transportation of letters and parcels by railway on behalf of postal and courier services; transportation by railway of dry bulk goods such as cereals, flours, cement, sand, coal etc.;
v. transportation by railway of live animals; transportation by railway of cars, trucks and truck trailers; vi. transportation by railway of other goods n.e.c.

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Long-distance transport services of passengers
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section,  Heading or  Group 
Service Code  (Tariff)
Service Description
(1)
(2)
(3)
(4)
98
Group 99642
 
Long-distance transport services of passengers
99
 
996421
Long-distance transport services of passengers through rail network by railways, metro and the like
100
 
996422
Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101
 
996423
Taxi services including radio taxi and other similar services
102
 

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ways, Metro etc
This service code includes passenger transportation services provided through rail network by railways, Metro etc between non-contiguous cities/towns, regardless of the distance covered and the class used, with service being available to all users; transport of accompanying vehicles, luggage, animals and other items
996422 – Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
This service code includes
i. passenger transportation services between non-contiguous cities/towns over predetermined routes on a predetermined schedule by motor bus, tramway, trolley bus and similar transport vehicles, with service being available to all

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torized taxi between non-contiguous cities/towns or over long distances.
996424 – Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
This service code includes
i. coastal and transoceanic passenger transportation by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis;
ii. transport of accompanying luggage, animals and other items that may be carried;
iii. services provided by sea cruises that include transportation, accommodation, food services, recreational and other entertainment services in an all-inclusive fare; coastal and transoceanic water transportation of passengers on scheduled or non-scheduled basis, by other water transport vehicles, re

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