Long-distance transport services of passengers - 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) 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of passengers through rail network by railways, metro and the like 100 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 101 996423 Taxi services including radio taxi and other similar services 102 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like 103 996425 Domestic/ international scheduled air transport services of passengers 104 996426 Domestic/ international non-scheduled air transport services of passengers 105 996427 Space transport services of passengers 106 996429 Other long-distance transportation services of passengers nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99642 Long-distance transport services of passengers 996421 - Long-distance transport services of passengers through Rail network by Railways, Metro etc This service code includes passenger transportation services provided through rail network by railways, Metro etc between non-contiguous cities/towns, regardless of the distance covered and the class used, with service being available to all users; transport of accompanying vehicles, luggage, animals and other items 996422 - Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc This service code includes i. passenger transportation services between non-contiguous cities/towns over predetermined routes on a predetermined schedule by motor bus, tramway, trolley bus and similar transport vehicles, with service being available to all users or specific segment of users; ii. scheduled/non-scheduled interurban shuttle services, e.g., airport shuttles; iii. transportation services of passengers between urban and suburban areas or over long distances by chauffeur-driven hired bus and motor coaches, generally rendered on a time and distance basis and frequently involving transportation to more than one destination; iv. transport of accompanying luggage, animals and other items that may be carried along with passengers. This service code does not include: - renting of buses and coaches with operator, except chartering, cf. 996601 996423 - Taxi services including radio taxi other similar services This service code includes passenger transportation services by motorized taxi between non-contiguous cities/towns or over long distances. 996424 - Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc This service code includes i. coastal and transoceanic passenger transportation by ferries, including hydrofoils and hovercraft, on a scheduled or non-scheduled basis; ii. transport of accompanying luggage, animals and other items that may be carried; iii. services provided by sea cruises that include transportation, accommodation, food services, recreational and other entertainment services in an all-inclusive fare; coastal and transoceanic water transportation of passengers on scheduled or non-scheduled basis, by other water transport vehicles, regardless of the class of service; iv. transportation of passengers from port to port, including on freight ships; 996425 - Domestic/International Scheduled Air transport services of passengers This service code includes passenger transportation services by air on predetermined domestic/international routes and on pre-determined schedules, in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried. 996426 - Domestic/international non-scheduled air transport services of Passengers This service code includes passenger transportation services by air on domestic/international routes, on a non-scheduled basis, supplied in aircraft of any type, including helicopters; transport of accompanying passenger baggage and other items that may be carried. This service code does not include: - sightseeing passenger air transport services, cf. 996416 - rental services of passenger aircraft with crew, cf. 996603 996427 - Space transport services of passengers This service code includes transportation of passengers to, from and in outer space by any means. 996427 - Other long-distance transportation services of passengers n.e.c.