Funeral, cremation and undertaking 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) 713 Group 99973 Funeral, cremation and undertaking services 714 999731 Cemeteries and cremation services 715 999732 Undertaking services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99973 - Funeral, cremation and undertaking services 999731 - Cemeteries and cremation services This service code includes: i. management and maintenance services of cemeteries, care of graves and graveyards ii. cremation services 999732 - Undertaking services This service code includes: i. arrangement of funeral and cremation ceremonies ii. interment and disinterment (exhumation) of human remains iii. funeral parlour services, including embalming iv. carriage of corpses