Supporting services for road transport - 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) 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other supporting services for road transport nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99674 - Supporting services for road transport 996741 - Bus station services This service code includes passenger terminal services in connection with urban, suburban and interurban bus passenger transport (sale of tickets, reservations, luggage office, left-luggage office) This service code does not include: - baggage and freight handling services, cf. 996719 996742 - Operation services of National Highways, State Highways, Expressways, Roads streets; bridges and tunnel operation services. This service code includes operation services of highways, roads, streets and causeways; operation services of bridges and tunnel. 996743 - Parking lot services This service code includes provision of parking spaces for motor vehicles, motorcycles and bicycles provided in roofed or unroofed car parks, parking lots and parking garages, whether or not roofed; collection of fees for parking on streets, roads and public places. This service code does not include: - rental of vehicle parking spaces in lock-up garages or garage premises, by the month or year, cf.997212 996744 - Towing services for commercial and private vehicles This service code includes towing services for distressed commercial and private vehicles; towing services for other vehicles, e.g., for parking violations 996749 - Other supporting services for road transport n.e.c This service code does not include: - cleaning services for buses and other land transport vehicles, cf. 85340