Other support 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) 444 Group 99859 Other support services 445 998591 Credit reporting and rating services 446 998592 Collection agency services 447 998593 Telephone-based support services 448 998594 Combined office administrative services 449 998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99859 - Other support services 998591 - Credit reporting services This service code includes services consisting of the reporting of credit ratings of persons and businesses; evaluation of the financial status and credit experience of prospective customers, of loan applicants, etc; credit investigation services 998592 - Collection agency services This service code includes services consisting of the collecting of accounts, cheques, contracts or notes and of the remittance of the money to the client; collection of regular accounts (e.g., utility bills) and the recovery of delinquent accounts; outright purchase of delinquent accounts and debts and subsequent recovery 998593 - Telephone-based support services This service code includes taking orders for clients by telephone; soliciting contribution or providing information for clients by telephone; telemarketing; telephone answering services; telephone wake-up services 998594 - Combined office administrative services This service code includes provision of a combination of day to day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis 998595 - Specialized office support services such as duplication services, mailing services and document preparation services This service code includes blueprinting, photocopying and other duplication services other than printing; services consisting of compiling lists of names and addresses from telephone directories and other sources but does not include compilation services of facts and information, cf. 998399; services consisting of sending materials (e.g., advertising material, information material or any other material) by envelope addressing, stuffing, sealing, metering and mailing but does not include courier services, cf. 996812; document preparation; document editing or proofreading; typing, word processing, or desktop publishing; secretarial support services; transcription of documents, and other secretarial services; letter or resume writing; provision of mailbox rental This service code does not include: - specialized stenotype services such as court reporting and public stenography services, cf. 998599 998596 - Events, Exhibitions, Conventions and trade show organisation and assistance services This service code includes i. organization and management of conventions and congresses and provision of convention assistance and support services, with or without own staff, including components such as advice and consultancy services with respect to all aspects of the organization of conventions including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters; ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the convention or congress, speaker liaison; iii. organization or provision of secretariat and office facilities and staff for conference registration, conference administration, conference documentation and abstract handling, translation of documents etc.; iv. organization or supply of simultaneous interpretation and other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event; v. organization or provision of accommodation booking services that include negotiating group discounts, delegate transfers and on-site transportation services, food and beverage arrangements, and tour programmes; This service code also includes i. organization and management of trade shows and trade fairs and provision of assistance and support services, including components such as advice and consultancy services with respect to all aspects of the organization of trade shows and trade fairs including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters; ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the trade show or trade fair; organization or provision of secretariat and office facilities and staff for trade show or trade fair registration, administration, documentation handling, translation of documents etc.; iii. organization or supply of other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event; organization or provision of accommodation booking services that include negotiating group discounts, on-site transportation services, food and beverage arrangements Note: Payment for these services can be through fees assessed to organizers and exhibitors, as well as entry fees for visitors. 998597 - Landscape care and maintenance services This service code includes planting, care and maintenance services of parks and gardens for private and public housing; public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.); municipal grounds (parks, green areas, cemeteries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, fa ade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling 998598 - Other information services This service code includes telephone-based information services, information search services, news clipping services, press clipping services etc. This service code does not include telephone call centre services, cf. 998593 998599 - Other support services n.e.c. This service code includes business brokerage and appraisal services other than for real estate; business services of intermediaries and brokers; specialist advice other than for real estate, insurance and engineering (specialist services in art, specialist services for courts of law, etc.); services by agencies and agents on behalf of individuals seeking engagements in motion pictures, theatrical productions, modelling or other entertainment or sports attractions; placement of books, plays, artwork, photographs, etc., with publishers, producers, etc.; issue of reduced-price coupons and gift stamps; management services for copyrights and their revenues (except from films); management services for rights to industrial property (patents, licences, trademarks, franchises, etc.); auctioning services other than in connection with legal procedures; reading of electric, gas and water meters; data preparation services; specialized stenotype services such as court reporting; public stenography services; other business support services not elsewhere classified This service code does not include: - maintenance of electricity, gas and water meters, cf. 996911, 996912, 996921 - services related to advertising and sales promotion, cf. 99836 - management services for motion picture rights, cf. 999614 - art facilities operation services, cf. 999623 - management services for artistic rights, cf. 999629 - sports events organization services, cf. 999651