Services of athletes and related support services - 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) 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99966 - Services of athletes and related support services 999661 - Services of athletes This service code includes: i. services provided by individual own-account sportsmen and athletes 999662 - Support services related to sports and recreation This service code includes: i. services provided by sport judges and timekeepers ii. services of mountain guides iii. services of hunting guides iv. services of fishing guides v. services related to the training of sporting and entertainment animals vi. other sporting and recreation services, not elsewhere classified This service code does not include: - rental services for sporting equipment, cf. 997329 - services of tourist guides, cf. 998556