Other 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) 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodation services for students in student residences 78 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 996329 Other room or unit accommodation services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99632 - Other accommodation services This group includes accommodation services for persons for a longer period of time and also includes semi-permanent residence in boarding houses and residential clubs. 996321 - Room or unit accommodation services for students in student residences This service code includes room or unit accommodation services for students in student residences attached to schools and universities. 996322 - Room or unit accommodation services provided hostels or camps or paying guests This service code includes accommodation services for workers in worker s hostels or camps, usually on a short term or seasonal basis. 996329 - Other room or unit accommodation services n.e.c. This service code includes room or unit accommodation services for semi-permanent residents in rooming or boarding houses and residential clubs; sleeping car services etc.