Other social services without accommodation - 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) 624 Group 99935 Other social services without accommodation 625 999351 Child day-care services 626 999352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 Other social services without accommodation nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99935 - Other social services without accommodation 999351 - Child day-care services This service code includes: i. provision of daytime shelter and elementary play-related teaching to small children (day-care services) in nursery school 999352 - Guidance and counseling services n.e.c. related to children This service code includes: i. guidance and counselling services not elsewhere classified delivered to individuals and families, generally the children s parents, in their homes or elsewhere Note: Such services may deal with behavioural, and other problems related to children, e.g., broken- home problems, school problems, development problems, prevention of cruelty to children, crisis intervention services, adoption services, etc. This service code does not include: - education-related guidance counselling for children, cf. 999299 999353 - Welfare services without accommodation This service code includes: i. welfare services that do not include accommodation services, such as: a. eligibility-determination services in connection with welfare aid, rent supplements and food stamps b. household budget counselling services This service code does not include: - public administration services related to welfare benefit schemes, cf. 999112 999359 - Other social services without accommodation n.e.c. This service code includes: i. other social services not including accommodation services, such as: a. marriage guidance services including matrimonial services provided by various individuals/firms either through online or in person. b. guidance services delivered to persons on parole or probation c. social assistance services to disaster victims, refugees and immigrants, including temporary shelter services