Supporting services for water transport (coastal, transoceanic and inland waterways) - 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) 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloating services 148 996759 Other supporting services for water transport nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99675 - Supporting services for water transport (Coastal, transoceanic and inland waterways) 96751 - Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc This service code includes i. operation services of ports, such as wharves, docks, piers or quays and other services connected with coastal, inland and transoceanic marine terminal facilities, including passenger terminals; ii. services to coastal, inland and transoceanic shipping, provided by locks, boat lifts, weirs, sluices; iii. services to coastal, inland and transoceanic shipping, provided by lighthouses, lightships and light vessels, buoys, channel markers and similar aids to navigation; iv. operating and maintenance services of boat, barge and ship canals, of canalized rivers and of other artificial or non-artificial inland waterways; towing of inland water vessels on canals other than by tugboat, e.g., by tractors or locomotives on the tow-path 996752 - Pilotage and berthing services This service code includes i. pilotage services, including the services of pilot vessels, on coastal, inland and transoceanic waters, whether supplied to conduct a vessel in or out of harbours or around navigational dangers; ii. tugboat services in connection with the docking and undocking of vessels of all types, on inland, coastal and transoceanic waters; 996753 - Vessel salvage and refloating services This service code includes i. vessel salvage services, provided on inland, coastal and transoceanic waters, i.e. services consisting of recovering distressed and sunken vessels and their cargoes, including the raising of sunken vessels, the righting of capsized vessels and the refloating of stranded vessels; ii. towing services for distressed vessels on coastal and transoceanic waters 996759 - Other supporting services for water transport n.e.c. This service code includes water transport supporting services directly connected with vessel operations not elsewhere classified, and also include services not directly connected with vessel operations such as ice breaking, vessel registration, vessel laying-up and storage services, etc.