Rental services of transport vehicles with or without operators - 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) 120 Group 99660 Rental services of transport vehicles 1 [with] operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, 1 [ with ] operator 122 996602 Rental services of water vessels including passenger vessels, freight vessels and the like 1 [ with ] operator 123 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like 1 [ with ] operator 124 996609 Rental services of other transport vehicles nowhere else classified 1 [ with ] operator *********** Notes 1. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as with or without