Page 154 - GSTL_6th August 2020_Vol 39_Part 1

80 GST LAW TIMES [ Vol. 39
As per the Explanatory Notes to the scheme of Classification of Services,
the service code Heading 9965 11 includes :-
(i) transportation by road of frozen or refrigerated goods in spe-
cially refrigerated trucks and cars; transportation by road of
petroleum products (crude oil, natural gas and refined petro-
leum products) in special tank trucks;
(ii) transportation by road of other bulk liquids or gases in special
tank trucks;
(iii) transportation by road of individual articles and packages as-
sembled and shipped in specially constructed shipping con-
tainers designed for ease of handling in transport;
(iv) transportation by road of goods in man- or animal-drawn ve-
hicles; household/office goods and furniture removal services;
(v) ancillary services, such as packing and carrying and in-house
moving;
(vi) transportation of letters and parcels by any mode of land
transport, other than railway, on behalf of postal and courier
services;
(vii) transportation by road of dry bulk goods such as cereals,
flours, cement, sand, coal, etc; transportation by road of live
animals;
(viii) transportation by road of other freight in other special-
ized/non-specialized vehicles not elsewhere classified, such as
transport of concrete, transport of cars.
Service Code 9967 pertains to ‘Supporting Services in Transport’. Service
Code 99679 pertains to ‘Other Supporting Transport Services’. Service Code
996791 pertains to ‘Goods Transport Agency Services for road transport’. Ser-
vice Code 996799 pertains to ‘Other Supporting Transport Services nowhere
else classified’.

Heading No. : Supporting services in transport
9967
Group 99679 Other supporting transport services
996791 Goods transport agency services for road
transport
996792 Goods transport agency services for other
modes of transport
996793 Other goods transport services
996799 Other supporting transport services not else-
where specified

As per the Explanatory Notes to the scheme of Classification of Services,
the service code Heading 9967 91 includes; freight brokerage services;
freight forwarding services (primarily transport organization or arrangement
services on behalf of the consignor or consignee); freight consolidation and
break-bulk services.
Service code Heading 9967 99 includes; type rating services (aircraft-
specific permits for flying a particular type of plane); liquefaction and

GST LAW TIMES  6th August 2020  154