Local transport and sightseeing transportation services of passengers - 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) 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99641 - Local transport and sightseeing transportation services of passengers 996411 - Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles This service code includes i. passenger transportation services by railway over pre-determined routes on a pre-determined schedule within the confines of a single city or group of contiguous cities, with service being available to all users; ii. services provided by urban mass transit railways (underground or elevated railway) including metro, monorail etc; iii. services provided by bus, tramway, trolley bus and similar transport vehicles; provision of services of urban and suburban passenger transport, using more than one mode of transport (including rail, land and water transportation); passenger transportation services over pre-determined routes on a predetermined schedule within the confines of a single city or group of contiguous cities, for a specific segment of users, e.g., colleges or enterprises; iv. scheduled urban and suburban shuttle services, e.g., airport shuttles; v. transportation services of pupils by school bus between their homes and school and between schools, including in rural areas; vi. passenger transportation services by man- or animal-drawn vehicles or conveyances such as rickshaws and by pack animals; vii. transport of accompanying vehicles, luggage, animals and other items. This service code doesn t include - taxi services, cf. 996412 - non-scheduled airport shuttle services, cf. 996412 - chauffeur-driven hire car services, cf. 996412 - sightseeing road transportation, e.g., sightseeing-bus services, cf.996416 996412 - Taxi services including radio taxi other similar services This service code includes i. passenger transportation services by motorized taxi within or between urban and suburban areas; ii. non-scheduled airport shuttle services. These services are generally rendered on a distance-travelled basis/ time basis and to a specific destination or to more than one destination. Connected reservation services are also included. iii. This service code also includes chauffeur-driven car-hire services; radio taxi services; services provided by taxi aggregators; car-pooling services. 996413 - Non-scheduled local bus and coach charter services This service code includes non-scheduled chauffeur-driven hired bus and motor coach services within urban and suburban areas, generally rendered on a time and distance basis and frequently involving transportation to more than one destination. Unlike renting of a bus, which gives the client full control, this service is typically provided on a pre-determined route and time-table. This service code does not include: - sight-seeing-bus services, cf. 996416 - renting of buses with driver, except chartering, cf. 996601 996414 - Other land transportation services of passengers, n.e.c. This service code includes i. cable-operated passenger transportation services, e.g., by funiculars, teleferics, ski lifts and similar services rendered on a scheduled basis; ii. Other scheduled passenger land transportation services by mechanized land vehicles, not elsewhere classified; iii. passenger transportation services by non-scheduled vehicles with driver, not elsewhere classified; iv. transport of accompanying luggage, animals and other items that may be carried by passengers 996415 - Local water transport services of passengers This service code includes i. passenger transportation services on rivers, on canals and on other inland waters by ferries, including hydrofoils and hovercraft, whether on a scheduled or non-scheduled basis; ii. inland water cruises that include transportation, accommodation, food services and other incidental services in an all-inclusive fare; iii. passenger transportation services on rivers, canals and other inland waters on a scheduled or non- schedules basis by vessels other than ferries, cruise ships, sightseeing and excursion boats; iv. transportation services of accompanying vehicles, luggage, animals and other items; v. water taxis 996416 - Sightseeing transportation services This service code includes sightseeing passenger rail, land, water or air transportation services. 996419 - Other local transportation services of passengers n.e.c.