{"id":3416,"date":"2017-05-20T10:32:19","date_gmt":"2017-05-20T05:02:19","guid":{"rendered":""},"modified":"2017-05-20T10:32:19","modified_gmt":"2017-05-20T05:02:19","slug":"classification-scheme-for-services-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=3416","title":{"rendered":"Classification Scheme for Services under GST"},"content":{"rendered":"<p>Classification Scheme for Services under GST <br \/>GST<br \/>Dated:- 20-5-2017<br \/><BR>PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES<br \/>\nHeading &#038; Group<br \/>\nService Code (Tariff)<br \/>\nService Description<br \/>\nSection 5 : Construction Services<br \/>\nHeading No.9954<br \/>\nConstruction services<br \/>\nGroup 99541<br \/>\nConstruction services of buildings<br \/>\n995411<br \/>\nConstruction services of single dwelling or multi dewlling or multi-storied residential buildings<br \/>\n995412<br \/>\nConstruction services of other residential buildings such as old age homes, homeless shelters, hostels etc<br \/>\n995413<br \/>\nConstruction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings<br \/>\n995414<br \/>\nConstruction services of commercial buildings such as office buildings, exhibition &#038; marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar build<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> services of local water &#038; sewage pipelines, electricity and communication cables &#038; related works<br \/>\n995425<br \/>\nGeneral construction services of mines and industrial plants<br \/>\n995426<br \/>\nGeneral Construction services of Power Plants and its related infrastructure<br \/>\n995427<br \/>\nGeneral construction services of outdoor sport and recreation facilities<br \/>\n995428<br \/>\nGeneral construction services of other civil engineering works n.e.c.<br \/>\n995429<br \/>\nServices involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.<br \/>\nGroup 99543<br \/>\nSite preparation services<br \/>\n995431<br \/>\nDemolition services<br \/>\n995432<br \/>\nSite formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling &#038; boring &#038; core extraction, digging of trenches.<br \/>\n995433<br \/>\nExcavating and earthmoving services<br \/>\n995434<br \/>\nWater well drilling services and septic system installation services<br \/>\n995435<br \/>\nOther site preparation services n.e.c\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n995458<br \/>\nOther special trade construction services n.e.c.<br \/>\n995459<br \/>\nServices involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.<br \/>\nGroup 99546<br \/>\nInstallation services<br \/>\n995461<br \/>\nElectrical installation services including Electrical wiring &#038; fitting services, fire alarm installation services, burglar alarm system installation services.<br \/>\n995462<br \/>\nWater plumbing and drain laying services<br \/>\n995463<br \/>\nHeating, ventilation and air conditioning equipment installation services<br \/>\n995464<br \/>\nGas fitting installation services<br \/>\n995465<br \/>\nInsulation services<br \/>\n995466<br \/>\nLift and escalator installation services<br \/>\n995468<br \/>\nOther installation services n.e.c.<br \/>\n995469<br \/>\nServices involving Repair, alterations, additions, replacements, maintenance of the installations covered above.<br \/>\nGroup 99547<br \/>\nBuilding completion and finishing services<br \/>\n995471<br \/>\nGlazing services<br \/>\n995472<br \/>\nPlastering services<br \/>\n995473<br \/>\nPainting services<br \/>\n995474<br \/>\nFloor and wall tiling services<br \/>\n995475<br \/>\nOther <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd vacation camp services<br \/>\nGroup 99632<br \/>\nOther accommodation services<br \/>\n996321<br \/>\nRoom or unit accommodation services for students in student residences<br \/>\n996322<br \/>\nRoom or unit accommodation services provided by Hostels, Camps, Paying Guest etc<br \/>\n996329<br \/>\nOther room or unit accommodation services n.e.c.<br \/>\nGroup 99633<br \/>\nFood, edible preparations, alchoholic &#038; non-alchocholic beverages serving services<br \/>\n996331<br \/>\nServices provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.<br \/>\n996332<br \/>\nServices provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.<br \/>\n996333<br \/>\nServices provided in Canteen and other similar establishments<br \/>\n996334<br \/>\nCatering Services in Exhibition halls, Events, Marriage Halls and other outdoor\/indoor functions.<br \/>\n996335<br \/>\nCatering services in trains, flights etc.<br \/>\n996336<br \/>\nPreparation and\/or supply services of food, edible preparations, alchoholic &#038; non-al<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ces of passengers through Rail network by Railways, Metro etc<br \/>\n996422<br \/>\nLong-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc<br \/>\n996423<br \/>\nTaxi services including radio taxi &#038; other similar services<br \/>\n996424<br \/>\nCoastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc<br \/>\n996425<br \/>\nDomestic\/International Scheduled Air transport services of passengers<br \/>\n996426<br \/>\nDomestic\/international non-scheduled air transport services of Passengers<br \/>\n996427<br \/>\nSpace transport services of passengers<br \/>\n996429<br \/>\nOther long-distance transportation services of passengers n.e.c.<br \/>\nHeading No. 9965<br \/>\nGoods Transport Services<br \/>\nGroup 99651<br \/>\nLand transport services of Goods<br \/>\n996511<br \/>\nRoad transport services of Goods including letters, parcels, live animals, household &#038; office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.<br \/>\n99<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> coaches, cars, trucks and other motor vehicles, with or without operator<br \/>\n996602<br \/>\nRental services of water vessels including passenger vessels, freight vessels etc with or without operator<br \/>\n996603<br \/>\nRental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator<br \/>\n996609<br \/>\nRental services of other transport vehicles n.e.c. with or without operator<br \/>\nHeading No.9967<br \/>\nSupporting services in transport<br \/>\nGroup 99671<br \/>\nCargo handling services<br \/>\n996711<br \/>\nContainer handling services<br \/>\n996712<br \/>\nCustoms House Agent services<br \/>\n996713<br \/>\nClearing and forwarding services<br \/>\n996719<br \/>\nOther cargo and baggage handling services<br \/>\nGroup 99672<br \/>\nStorage and warehousing services<br \/>\n996721<br \/>\nRefrigerated storage services<br \/>\n996722<br \/>\nBulk liquid or gas storage services<br \/>\n996729<br \/>\nOther storage and warehousing services<br \/>\nGroup 99673<br \/>\nSupporting services for railway transport<br \/>\n996731<br \/>\nRailway pushing or towing services<br \/>\n996739<br \/>\nOther supporting services for railway transport n.e.c.<br \/>\nGroup 996<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e transport<br \/>\nGroup 99679<br \/>\nOther supporting transport services<br \/>\n996791<br \/>\nGoods transport agency services for road transport<br \/>\n996792<br \/>\nGoods transport agency services for other modes of transport<br \/>\n996793<br \/>\nOther goods transport services<br \/>\n996799<br \/>\nOther supporting transport services n.e.c<br \/>\nHeading No. 9968<br \/>\nPostal and courier services<br \/>\nGroup 99681<br \/>\nPostal and courier services<br \/>\n996811<br \/>\nPostal services including post office counter services, mail box rental services.<br \/>\n996812<br \/>\nCourier services<br \/>\n996813<br \/>\nLocal delivery services<br \/>\n996819<br \/>\nOther Delivery Services n.e.c<br \/>\nHeading No. 9969<br \/>\nElectricity, gas, water and other distribution services<br \/>\nGroup 99691<br \/>\nElectricity and gas distribution services<br \/>\n996911<br \/>\nElectricity transmission services<br \/>\n996912<br \/>\nElectricity distribution services<br \/>\n996913<br \/>\nGas distribution services<br \/>\nGroup 99692<br \/>\nWater distribution and other services<br \/>\n996921<br \/>\nWater distribution services<br \/>\n996922<br \/>\nServices involving distribution of steam, hot water and air conditioning supply etc.<br \/>\n996<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>services &#038; Travel insurance services<br \/>\n997137<br \/>\nOther property insurance services<br \/>\n997139<br \/>\nOther non-life insurance services (excluding reinsurance services)<br \/>\nGroup 99714<br \/>\nReinsurance services<br \/>\n997141<br \/>\nLife reinsurance services<br \/>\n997142<br \/>\nAccident and health reinsurance services<br \/>\n997143<br \/>\nMotor vehicle reinsurance services<br \/>\n997144<br \/>\nMarine, aviation and other transport reinsurance ser<br \/>\n997145<br \/>\nservices<br \/>\n997146<br \/>\nFreight reinsurance services<br \/>\n997147<br \/>\nOther property reinsurance services<br \/>\n997149<br \/>\nOther non-life reinsurance services<br \/>\nGroup 99715<br \/>\nServices auxiliary to financial services (other than to insurance and pensions)<br \/>\n997151<br \/>\nServices related to investment banking such as mergers &#038; acquisition services, corporate finance &#038; venture capital services<br \/>\n997152<br \/>\nBrokerage and related securities and commodities services including commodity exchange services<br \/>\n997153<br \/>\nPortfolio management services except pension funds<br \/>\n997154<br \/>\nTrust and custody services<br \/>\n997155<br \/>\nServices related to the administrat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>erty<br \/>\n997213<br \/>\nTrade services of buildings<br \/>\n997214<br \/>\nTrade services of time-share properties<br \/>\n997215<br \/>\nTrade services of vacant and subdivided land<br \/>\nGroup 99722<br \/>\nReal estate services on a fee\/commission basis or contract basis<br \/>\n997221<br \/>\nProperty management services on a fee\/commission basis or contract basis<br \/>\n997222<br \/>\nBuilding sales on a fee\/commission basis or contract basis<br \/>\n997223<br \/>\nLand sales on a fee\/commission basis or contract basis<br \/>\n997224<br \/>\nReal estate appraisal services on a fee\/commission basis or contract basis<br \/>\nHeading no.9973<br \/>\nLeasing or rental services with or without operator<br \/>\nGroup 99731<br \/>\nLeasing or rental services concerning machinery and equipment with or without operator<br \/>\n997311<br \/>\nLeasing or rental services concerning transport equipments including containers, with or without operator<br \/>\n997312<br \/>\nLeasing or rental services concerning agricultural machinery and equipment with or without operator<br \/>\n997313<br \/>\nLeasing or rental services concerning construction machinery and equipment<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ing household linen.<br \/>\n997326<br \/>\nLeasing or rental services concerning textiles, clothing and footwear.<br \/>\n997327<br \/>\nLeasing or rental services concerning do-it-yourself machinery and equipment<br \/>\n997329<br \/>\nLeasing or rental services concerning other goods<br \/>\nGroup 99733<br \/>\nLicensing services for the right to use intellectual property and similar products<br \/>\n997331<br \/>\nLicensing services for the right to use computer software and databases.<br \/>\n997332<br \/>\nLicensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.<br \/>\n997333<br \/>\nLicensing services for the right to reproduce original art works<br \/>\n997334<br \/>\nLicensing services for the right to reprint and copy manuscripts, books, journals and periodicals.<br \/>\n997335<br \/>\nLicensing services for the right to use R&#038;D products<br \/>\n997336<br \/>\nLicensing services for the right to use trademarks and franchises<br \/>\n997337<br \/>\nLicensing services for the right to use minerals including its exploration and evaluation<br \/>\n997338<br \/>\nLicensing serv<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> research services.<br \/>\n998130<br \/>\nInterdisciplinary research and experimental development services.<br \/>\nGroup 99814<br \/>\nResearch and development originals<br \/>\n998141<br \/>\nResearch and development originals in pharmaceuticals<br \/>\n998142<br \/>\nResearch and development originals in agriculture<br \/>\n998143<br \/>\nResearch and development originals in biotechnology<br \/>\n998144<br \/>\nResearch and development originals in computer related sciences<br \/>\n998145<br \/>\nResearch and development originals in other fields n.e.c.<br \/>\nHeading no. 9982<br \/>\nLegal and accounting services<br \/>\nGroup 99821<br \/>\nLegal services<br \/>\n998211<br \/>\nLegal advisory and representation services concerning criminal law.<br \/>\n998212<br \/>\nLegal advisory and representation services concerning other fields of law.<br \/>\n998213<br \/>\nLegal documentation and certification services concerning patents, copyrights and other intellectual property rights.<br \/>\n998214<br \/>\nLegal documentation and certification services concerning other documents.<br \/>\n998215<br \/>\nArbitration and conciliation services<br \/>\n998216<br \/>\nOther legal services n.e.c.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rvices<br \/>\n998315<br \/>\nHosting and information technology (IT) infrastructure provisioning services<br \/>\n998316<br \/>\nIT infrastructure and network management services<br \/>\n998319<br \/>\nOther information technology services n.e.c<br \/>\nGroup 99832<br \/>\nArchitectural services, urban and land planning and landscape architectural services<br \/>\n998321<br \/>\nArchitectural advisory services<br \/>\n998322<br \/>\nArchitectural services for residential building projects<br \/>\n998323<br \/>\nArchitectural services for non-residential building projects<br \/>\n998324<br \/>\nHistorical restoration architectural services<br \/>\n998325<br \/>\nUrban planning services<br \/>\n998326<br \/>\nRural land planning services<br \/>\n998327<br \/>\nProject site master planning services<br \/>\n998328<br \/>\nLandscape architectural services and advisory services<br \/>\nGroup 99833<br \/>\nEngineering services<br \/>\n998331<br \/>\nEngineering advisory services<br \/>\n998332<br \/>\nEngineering services for building projects<br \/>\n998333<br \/>\nEngineering services for industrial and manufacturing projects<br \/>\n998334<br \/>\nEngineering services for transportation projects<br \/>\n998335<br \/>\nEngineering servi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>59<br \/>\nOther veterinary services n.e.c.<br \/>\nGroup 99836<br \/>\nAdvertising services and provision of advertising space or time.<br \/>\n998361<br \/>\nAdvertising Services<br \/>\n998362<br \/>\nPurchase or sale of advertising space or time, on commission<br \/>\n998363<br \/>\nSale of advertising space in print media (except on commission)<br \/>\n998364<br \/>\nSale of TV and radio advertising time<br \/>\n998365<br \/>\nSale of Internet advertising space<br \/>\n998366<br \/>\nSale of other advertising space or time (except on commission)<br \/>\nGroup 99837<br \/>\nMarket research and public opinion polling services<br \/>\n998371<br \/>\nMarket research services<br \/>\n998372<br \/>\nPublic opinion polling services<br \/>\nGroup 99838<br \/>\nPhotography &#038; Videography and their processing services<br \/>\n998381<br \/>\nPortrait photography services<br \/>\n998382<br \/>\nAdvertising and related photography services<br \/>\n998383<br \/>\nEvent photography and event videography services<br \/>\n998384<br \/>\nSpecialty photography services<br \/>\n998385<br \/>\nRestoration and retouching services of photography<br \/>\n998386<br \/>\nPhotographic &#038; videographic processing services<br \/>\n998387<br \/>\nOther Photography &#038; <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>roup 99842<br \/>\nInternet telecommunications services<br \/>\n998421<br \/>\nInternet backbone services<br \/>\n998422<br \/>\nInternet access services in wired and wireless mode.<br \/>\n998423<br \/>\nFax, telephony over the Internet<br \/>\n998424<br \/>\nAudio conferencing and video conferencing over the Internet<br \/>\n998429<br \/>\nOther Internet telecommunications services n.e.c.<br \/>\nGroup 99843<br \/>\nOn-line content services<br \/>\n998431<br \/>\nOn-line text based information such as online books, newpapers, periodicals, directories etc<br \/>\n998432<br \/>\nOn-line audio content<br \/>\n998433<br \/>\nOn-line video content<br \/>\n998434<br \/>\nSoftware downloads<br \/>\n998439<br \/>\nOther on-line contents n.e.c.<br \/>\nGroup 99844<br \/>\nNews agency services<br \/>\n998441<br \/>\nNews agency services to newspapers and periodicals<br \/>\n998442<br \/>\nServices of independent journalists and press photographers<br \/>\n998443<br \/>\nNews agency services to audiovisual media<br \/>\nGroup 99845<br \/>\nLibrary and archive services<br \/>\n998451<br \/>\nLibrary services<br \/>\n998452<br \/>\nOperation services of public archives including digital archives<br \/>\n998453<br \/>\nOperation services of historical archives incl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3<br \/>\nSecurity systems services<br \/>\n998524<br \/>\nArmoured car services<br \/>\n998525<br \/>\nGuard services<br \/>\n998526<br \/>\nTraining of guard dogs<br \/>\n998527<br \/>\nPolygraph services<br \/>\n998528<br \/>\nFingerprinting services<br \/>\n998529<br \/>\nOther security services n.e.c.<br \/>\nGroup 99853<br \/>\nCleaning services<br \/>\n998531<br \/>\nDisinfecting and exterminating services<br \/>\n998532<br \/>\nWindow cleaning services<br \/>\n998533<br \/>\nGeneral cleaning services<br \/>\n998534<br \/>\nSpecialized cleaning services for reservoirs and tanks<br \/>\n998535<br \/>\nSterilization of objects or premises (operating rooms)<br \/>\n998536<br \/>\nFurnace and chimney cleaning services<br \/>\n998537<br \/>\nExterior cleaning of buildings of all types<br \/>\n998538<br \/>\nCleaning of transportation equipment<br \/>\n998539<br \/>\nOther cleaning services n.e.c.<br \/>\nGroup 99854<br \/>\nPackaging services<br \/>\n998540<br \/>\nPackaging services of goods for others<br \/>\n998541<br \/>\nParcel packing and gift wrapping<br \/>\n998542<br \/>\nCoin and currency packing services<br \/>\n998549<br \/>\nOther packaging services n.e.c<br \/>\nGroup 99855<br \/>\nTravel arrangement, tour operator and related services<br \/>\n998551<br \/>\nReservation services for transport<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e.c.<br \/>\n998599<br \/>\nOther support services n.e.c.<br \/>\nHeading no.9986<br \/>\nSupport services to agriculture, hunting, forestry, fishing, mining and utilities.<br \/>\nGroup 99861<br \/>\nSupport services to agriculture, hunting, forestry and fishing<br \/>\n998611<br \/>\nSupport services to crop production<br \/>\n998612<br \/>\nAnimal husbandry services<br \/>\n998613<br \/>\nSupport services to hunting<br \/>\n998614<br \/>\nSupport services to forestry and logging<br \/>\n998615<br \/>\nSupport services to fishing<br \/>\n998619<br \/>\nOther support services to agriculture, hunting, forestry and fishing<br \/>\nGroup 99862<br \/>\nSupport services to mining<br \/>\n998621<br \/>\nSupport services to oil and gas extraction<br \/>\n998622<br \/>\nSupport services to other mining n.e.c.<br \/>\nGroup 99863<br \/>\nSupport services to electricity, gas and water distribution<br \/>\n998631<br \/>\nSupport services to electricity transmission and distribution<br \/>\n998632<br \/>\nSupport services to gas distribution<br \/>\n998633<br \/>\nSupport services to water distribution<br \/>\n998634<br \/>\nSupport services to Distribution services of steam, hot water and air-conditioning supply<br \/>\nHeading no. 998<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>22<br \/>\nRepair services of watches, clocks and jewellery<br \/>\n998723<br \/>\nRepair services of garments and household textiles<br \/>\n998724<br \/>\nRepair services of furniture<br \/>\n998725<br \/>\nRepair services of bicycles<br \/>\n998726<br \/>\nMaintenance and repair services of musical instruments<br \/>\n998727<br \/>\nRepair services for photographic equipment and cameras<br \/>\n998729<br \/>\nMaintenance and repair services of other goods n.e.c.<br \/>\nGroup 99873<br \/>\nInstallation services (other than construction)<br \/>\n998731<br \/>\nInstallation services of fabricated metal products, except machinery and equipment.<br \/>\n998732<br \/>\nInstallation services of industrial, manufacturing and service industry machinery and equipment.<br \/>\n998733<br \/>\nInstallation services of office and accounting machinery and computers<br \/>\n998734<br \/>\nInstallation services of radio, television and communications equipment and apparatus.<br \/>\n998735<br \/>\nInstallation services of professional medical machinery and equipment, and precision and optical instruments.<br \/>\n998736<br \/>\nInstallation services of electrical machinery and appara<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>facturing services<br \/>\nGroup 99884<br \/>\nPetroleum, chemical and pharmaceutical product manufacturing services<br \/>\n998841<br \/>\nCoke and refined petroleum product manufacturing services<br \/>\n998842<br \/>\nChemical product manufacturing services<br \/>\n998843<br \/>\nPharmaceutical product manufacturing services<br \/>\nGroup 99885<br \/>\nRubber, plastic and other non-metallic mineral product manufacturing service<br \/>\n998851<br \/>\nRubber and plastic product manufacturing services<br \/>\n998852<br \/>\nPlastic product manufacturing services<br \/>\n998853<br \/>\nOther non-metallic mineral product manufacturing services<br \/>\nGroup 99886<br \/>\nBasic metal manufacturing services<br \/>\n998860<br \/>\nBasic metal manufacturing services<br \/>\nGroup 99887<br \/>\nFabricated metal product, machinery and equipment manufacturing services<br \/>\n998871<br \/>\nStructural metal product, tank, reservoir and steam generator manufacturing services<br \/>\n998872<br \/>\nWeapon and ammunition manufacturing services<br \/>\n998873<br \/>\nOther fabricated metal product manufacturing and metal treatment services<br \/>\n998874<br \/>\nComputer, electronic and optical product <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>911<br \/>\nPublishing, on a fee or contract basis<br \/>\n998912<br \/>\nPrinting and reproduction services of recorded media, on a fee or contract basis<br \/>\nGroup 99892<br \/>\nMoulding, pressing, stamping, extruding and similar plastic manufacturing services<br \/>\n998920<br \/>\nMoulding, pressing, stamping, extruding and similar plastic manufacturing services<br \/>\nGroup 99893<br \/>\nCasting, forging, stamping and similar metal manufacturing services<br \/>\n998931<br \/>\nIron and steel casting services<br \/>\n998932<br \/>\nNon-ferrous metal casting services<br \/>\n998933<br \/>\nMetal forging, pressing, stamping, roll forming and powder metallurgy services<br \/>\nGroup 99894<br \/>\nMaterials recovery (recycling) services, on a fee or contract basis<br \/>\n998941<br \/>\nMetal waste and scrap recovery (recycling) services, on a fee or contract basis<br \/>\n998942<br \/>\nNon-metal waste and scrap recovery (recycling) services, on a fee or contract basis<br \/>\nSection 9 : Community, Social &#038; Personal Services and other miscellaneous services<br \/>\nHeading No. 9991<br \/>\nPublic administration and other services provided to th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ntion or rehabilitation of criminals.<br \/>\n999129<br \/>\nPublic administrative services related to other public order and safety affairs n.e.c.<br \/>\nGroup 99913<br \/>\nAdministrative services related to compulsory social security schemes.<br \/>\n999131<br \/>\nAdministrative services related to sickness, maternity or temporary disablement benefit schemes.<br \/>\n999132<br \/>\nAdministrative services related to government employee pension schemes; old-age disability or survivors&#39; benefit schemes, other than for government employees<br \/>\n999133<br \/>\nAdministrative services related to unemployment compensation benefit schemes<br \/>\n999134<br \/>\nAdministrative services related to family and child allowance programmes<br \/>\nHeading no. 9992<br \/>\nEducation services<br \/>\nGroup 99921<br \/>\nPre-primary education services<br \/>\n999210<br \/>\nPre-primary education services<br \/>\nGroup 99922<br \/>\nPrimary education services<br \/>\n999220<br \/>\nPrimary education services<br \/>\nGroup 99923<br \/>\nSecondary Education Services<br \/>\n999231<br \/>\nSecondary education services, general<br \/>\n999232<br \/>\nSecondary education services, technic<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>services<br \/>\n999316<br \/>\nMedical Laboratory and Diagnostic-imaging services<br \/>\n999317<br \/>\nBlood, sperm and organ bank services<br \/>\n999319<br \/>\nOther human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.<br \/>\nGroup 99932<br \/>\nResidential care services for the elderly and disabled<br \/>\n999321<br \/>\nResidential health-care services other than by hospitals<br \/>\n999322<br \/>\nResidential care services for the elderly and persons with disabilities<br \/>\nGroup 99933<br \/>\nOther social services with accommodation<br \/>\n999331<br \/>\nResidential care services for children suffering from mental retardation, mental health illnesses or substance abuse<br \/>\n999332<br \/>\nOther social services with accommodation for children<br \/>\n999333<br \/>\nResidential care services for adults suffering from mental retardation, mental health illnesses or substance abuse<br \/>\n999334<br \/>\nOther social services with accommodation for adults<br \/>\nGroup 99934<br \/>\nSocial services without accommodation for the elderly and disabled<br \/>\n999341<br \/>\nVocational rehabilitation services<br \/>\n999349\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd storage services<br \/>\n999432<br \/>\nHazardous waste treatment and disposal services<br \/>\n999433<br \/>\nNon-hazardous waste treatment and disposal services<br \/>\nGroup 99944<br \/>\nRemediation services<br \/>\n999441<br \/>\nSite remediation and clean-up services<br \/>\n999442<br \/>\nContainment, control and monitoring services and other site remediation services<br \/>\n999443<br \/>\nBuilding remediation services<br \/>\n999449<br \/>\nOther remediation services n.e.c.<br \/>\nGroup 99945<br \/>\nSanitation and similar services<br \/>\n999451<br \/>\nSweeping and snow removal services<br \/>\n999459<br \/>\nOther sanitation services n.e.c.<br \/>\nGroup 99949<br \/>\nOthers<br \/>\n999490<br \/>\nOther environmental protection services n.e.c.<br \/>\nHeading no.9995<br \/>\nServices of membership organizations<br \/>\nGroup 99951<br \/>\nServices furnished by business, employers and professional organizations Services<br \/>\n999511<br \/>\nServices furnished by business and employers organizations<br \/>\n999512<br \/>\nServices furnished by professional organizations<br \/>\nGroup 99952<br \/>\nServices furnished by trade unions<br \/>\n999520<br \/>\nServices furnished by trade unions<br \/>\nGroup 99959<br \/>\nServices furni<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>erforming arts event promotion and organization services<br \/>\n999622<br \/>\nPerforming arts event production and presentation services<br \/>\n999623<br \/>\nPerforming arts facility operation services<br \/>\n999629<br \/>\nOther performing arts and live entertainment services n.e.c.<br \/>\nGroup 99963<br \/>\nServices of performing and other artists<br \/>\n999631<br \/>\nServices of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc<br \/>\n999632<br \/>\nServices of authors, composers, sculptors and other artists, except performing artists<br \/>\n999633<br \/>\nOriginal works of authors, composers and other artists except performing artists, painters and sculptors<br \/>\nGroup 99964<br \/>\nMuseum and preservation services<br \/>\n999641<br \/>\nMuseum and preservation services of historical sites and buildings<br \/>\n999642<br \/>\nBotanical, zoological and nature reserve services<br \/>\nGroup 99965<br \/>\nSports and recreational sports services<br \/>\n999651<br \/>\nSports and recreational sports event promotion and organization services<br \/>\n999652<br \/>\nSports and recreational<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ressing and barbers services<br \/>\n999722<br \/>\nCosmetic treatment (including cosmetic\/plastic surgery), manicuring and pedicuring services<br \/>\n999723<br \/>\nPhysical well-being services including health club &#038; fitness centre<br \/>\n999729<br \/>\nOther beauty treatment services n.e.c.<br \/>\nGroup 99973<br \/>\nFuneral, cremation and undertaking services<br \/>\n999731<br \/>\nCemeteries and cremation services<br \/>\n999732<br \/>\nUndertaking services<br \/>\nGroup 99979<br \/>\nOther miscellaneous services<br \/>\n999791<br \/>\nServices involving commercial use or exploitation of any event<br \/>\n999792<br \/>\nAgreeing to do an act<br \/>\n999793<br \/>\nAgreeing to refrain from doing an act<br \/>\n999794<br \/>\nAgreeing to tolerate an act<br \/>\n999795<br \/>\nConduct of religious ceremonies\/rituals by persons<br \/>\n999799<br \/>\nOther services n.e.c.<br \/>\nHeading No. 9998<br \/>\nDomestic services<br \/>\nGroup 99980<br \/>\nDomestic services<br \/>\n999800<br \/>\nDomestic services both part time &#038; full time<br \/>\nHeading No. 9999<br \/>\nServices provided by extraterritorial organizations and bodies.<br \/>\nGroup 99990<br \/>\nServices provided by extraterritorial organizations and bodies.<br \/>\n999900\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=18048\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Classification Scheme for Services under GST GSTDated:- 20-5-2017PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading &#038; Group Service Code (Tariff) Service Description Section 5 : Construction Services Heading No.9954 Construction services Group 99541 Construction services of buildings 995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 995412 Construction services of other &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=3416\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Classification Scheme for Services under GST&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3416","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3416"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3416\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}