Water 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) 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99652 - Water transport services of goods 996521 - Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc. This service code includes i. coastal and transoceanic water transportation of frozen or refrigerated goods in specially refrigerated compartments; ii. coastal and transoceanic water transportation of crude oil in special tankers; iii. coastal and transoceanic water transportation of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers; iv. coastal and transoceanic water transportation of crude oil in special tankers; v. coastal and transoceanic water transportation of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers; vi. coastal and transoceanic water transportation of individual articles and packages assembled and shipped in specially constructed shipping containers designed for ease of handling in transport; vii. coastal and transoceanic water transportation of letters and parcels on behalf of postal and courier services; coastal and transoceanic water transportation of dry bulk goods such as cereals, flours, cement, sand, coal, etc.; viii. towing and pushing services on the high seas and on coastal waters; ix. towing services for oil rigs, floating cranes, dredging vessels and buoys, as well as ships hulls and incomplete vessels, on coastal waters or the open sea; x. coastal and transoceanic water transportation of freight not elsewhere classified. 996522 - Inland water transport services of goods by refrigerator vessels, tankers and other vessels. This service code includes i. inland water transportation of frozen or refrigerated goods in specially refrigerated compartments; ii. inland water transportation of crude oil in special tankers; iii. inland water transportation of other bulk liquids or gases such as natural gas, methane and refined petroleum products in special tankers; iv. inland water transportation of individual articles and packages assembled and shipped in specially constructed containers designed for ease of handling in transport; v. barge towing services on inland waterways and on canals, when provided by tugboats; vi. towing services of oil rigs, floating cranes, dredging vessels and buoys, as well as ships hulls and incomplete vessels, on inland waters; vii. inland water transportation of goods not elsewhere classified.