Postal and courier 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) 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99681 - Postal and courier services 996801 - Postal services including post office counter services, mail box rental services. This service code includes collection, transport and delivery services for newspapers, journals and periodicals, whether for domestic or foreign destinations, rendered under a universal service obligation; collection, transport and delivery services for letters, brochures, leaflets and similar printed matter, parcels and packages, whether for domestic or foreign destinations, rendered under a universal service obligation; sales of postage stamps, handling of certified or registered letters and packets, and other post office counter services; mailbox rental, poste restante and other public postal services not elsewhere classified. This service code does not include: - services related to postal savings accounts, cf. 997112 996802 - Courier services This service code includes collection, transport and delivery services for domestic/international destinations of letters, parcels, and packages, as rendered by courier and using one or more modes of transport, other than those rendered under a universal service obligation; messenger services provided by bicycle couriers; local delivery services of items (excluding items covered under service code 996331, 996332) This service code does not include: - moving services of household furniture and goods, cf. 99651 996819 - Other Delivery Services n.e.c