Services furnished by other membership organisations - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 658 Group 99959 Services furnished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 Services provided by youth associations 665 999597 Other civic and social organisations 666 999598 Home owners associations 667 999599 Services provided by other membership organisations nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99959 - Services furnished by other membership organizations 999591 - Religious services This service code includes: i. religious worship, training and study services ii. specialized religious services such as marriage services, masses and prayers for the dead, baptisms, etc. iii. retreat services provided by houses of religious orders iv. missionary services 999592 - Services furnished by political organizations This service code includes: i. information dissemination, public relations, fund-raising and similar services provided by political parties and similar organizations, engaged in placing their members or those sympathetic to the party in political. 999593 - Services furnished by human rights organizations This service code includes: ii. services provided by membership organizations for the purpose of furthering human rights, such as citizen initiative or protest movements, by means of information dissemination, political influence, fund-raising etc. 999594 - Cultural and recreational associations This service code includes: i. associations for the pursuit of a cultural or recreational activity or hobby (other than sports or games), e.g., poetry, literature and book clubs, historical clubs, gardening clubs, film and photo clubs, music and art clubs, craft and collectors clubs, social clubs, carnival clubs etc. This service code does not include: - services of professional artistic organizations, cf. 999621 - services of sports clubs, cf. 999652 999595 - Services furnished by environmental advocacy groups This service code includes: i. services provided by membership organizations for the purpose of furthering environmental protection, by means of information dissemination, political influence, fund-raising etc., such as by environmental, conservation or wildlife organizations 999596 - Services provided by youth associations This service code includes: ii. services provided by associations of young people and children iii. services provided by student associations, clubs and fraternities iv. services provided by associations, such as boy or girl scouts etc. This service code does not include: - accommodation services of student dormitories and student fraternities, cf. 996321, 996322 999597 - Other civic and social organizations This service code includes: i. services provided by consumer associations ii. services provided by automobile associations iii. services provided by associations for the purpose of social acquaintanceship, such as rotary clubs, lodges etc. 999598 - Home owners associations This service code includes: i. services provided by homeowners associations and tenants associations (other than advocacy) 999599 - Services provided by other membership organizations n.e.c. This service code includes: i. services provided by homeowners associations and tenants associations (other than advocacy) ii. services provided by membership organizations n.e.c. iii. services provided by associations for the protection and betterment of special groups, such as disability, ethnic and minority groups by means of public education, political influence, the support of community and social activities and facilities, etc. iv. other services provided by membership organizations for the purpose of furthering a public cause or issue by means of public education, political influence, etc. v. services provided by patriotic associations, including war veterans associations vi. other services provided by organizations in support of community, social and educational activities and facilities