Land transport services of Goods - 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) 108 Group 99651 Land transport services of Goods 109 996511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99651 - Land transport services of goods 996511 - Road transport services of Goods including letters, parcels, live animals, household office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. This service code include i. transportation by road of frozen or refrigerated goods in specially refrigerated trucks and cars; transportation by road of petroleum products (crude oil, natural gas and refined petroleum products) in special tank trucks; ii. transportation by road of other bulk liquids or gases in special tank trucks; iii. transportation by road of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport; iv. transportation by road of goods in man- or animal-drawn vehicles; household/office goods and furniture removal services; v. ancillary services, such as packing and carrying and in-house moving; vi. transportation of letters and parcels by any mode of land transport, other than railway, on behalf of postal and courier services; vii. transportation by road of dry bulk goods such as cereals, flours, cement, sand, coal, etc; transportation by road of live animals; viii. transportation by road of other freight in other specialized/non-specialized vehicles not elsewhere classified, such as transport of concrete, transport of cars This service code does not include: - messenger services of bicycle couriers, cf. 996812 - courier delivery services, cf. 996812 - local delivery services, cf. 996813 - armored car services, cf. 998524 996512 - Railway transport services of Goods including letters, parcels, live animals, household office furniture, intermodal containers, bulk cargo etc This service code includes i. transportation by railway of frozen or refrigerated goods, in specially refrigerated cars; transportation by railway of petroleum products (crude oil, natural gas and refined petroleum products) in special tank cars; ii. transportation by railway of other bulk liquids or gases in special tank cars; iii. transportation by railway of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport; iv. transportation of letters and parcels by railway on behalf of postal and courier services; transportation by railway of dry bulk goods such as cereals, flours, cement, sand, coal etc.; v. transportation by railway of live animals; transportation by railway of cars, trucks and truck trailers; vi. transportation by railway of other goods n.e.c. 996513 - Transport services of petroleum natural gas, water, sewerage and other goods via pipeline This service code includes i. transportation via pipeline of crude or refined petroleum and petroleum products; transportation via pipeline of natural gas; ii. transportation via pipeline of other chemical products, of coal slurry and of other products, not elsewhere classified This service code does not include: - distribution services of natural gas through mains, cf. 996913 - liquefaction and regasification services of natural gas, cf. 996799 - distribution services of steam and of water through mains, cf. 996921, 996922