Storage and warehousing services - 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) 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99672 - Storage and warehousing services 996721 - Refrigerated storage services This service code includes storage and warehousing services for frozen or refrigerated goods, including perishable food products; blast freezing services, associated with storage and warehousing 996722 - Bulk liquid or gas storage services This service code includes bulk storage and warehousing services for liquids and gases, including oil and oil products, wine and the like. 996729 - Other storage and warehousing services This service code includes storage services of grains, other storage or warehousing services.