Accommodation 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) 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99631 - Accommodation services This group includes accommodation services provided for the purposes of leisure or business or others. 996311 - Room or unit accommodation services This service code includes accommodation services consisting of rooms or units, with or without kitchens with or without daily housekeeping services, provided by Hotels, INN, Guest houses, Clubs other similar establishments on a single or multi occupancy basis, for purposes of leisure or business or others. This service code does not include: - accommodation services at recreational and vacation camps, cf. 996313 - accommodation services for students in student residences, cf. 996321 - accommodation services in workers hostels or camps, cf. 996322 996312 - Camp site services This service code includes provision of space for a recreational vehicle or tent, typically provided on a daily or weekly or other basis; provision of space under protective shelters or plain bivouac facilities for placing tents and/or sleeping bags; pandal or shamiana services provided for organizing an official, social or business function 996313 - Recreational and vacation camp services This service code includes provision of overnight accommodation, combined with food and recreational or training services in a combined package at a camp for adults, youth or children for which an all-inclusive fee is charged.