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 Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99660 - Rental services of transport vehicles with operators 996601 - Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with operator. This service code includes rental of buses or coaches, trucks and other motorized freight vehicles, with operators for a period of time, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations. This service code does not include: - local, urban and suburban bus or coach charter services, cf. 996413 - long-distance bus or coach charter services, cf. 996422 996602 - Rental services of water vessels including passenger vessels, freight vessels etc., with operator This service code includes rental services of all types of self-propelled passenger/freight vessels including tankers, bulk dry cargo vessels, cargo and freight vessels, tugboats and fishing vessels for coastal, inland and transoceanic water transport with crew 996603 - Rental services of aircraft including passenger aircrafts, freight aircrafts etc with operator This service code includes rental services of passenger aircraft or aircraft suitable for passenger and/or freight (including helicopters) with crew