Explanatory Notes to Scheme of Classification of Services under GST : CBIC

By | June 12, 2018
Print Friendly, PDF & Email
(Last Updated On: June 12, 2018)

Explanatory Notes to the Scheme of Classification of Services under GST

CBIC has issued the explanatory notes to scheme of classification of services under GST. The explanatory notes has indicated the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessee and the tax administration as a guiding tool for classification of services.

Preface

The Scheme of Classification of Services adopted for the purposes of GST is a modified version of the United Nations Central Product Classification.

2. The Explanatory notes for the said Scheme of Classification of Services is based on the explanatory notes to the UNCPC, and as recommended by the committee constituted for the purpose, is annexed.
3. The explanatory notes indicate the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessee and the tax administration as a guiding tool for classification of services.

However, it may be noted that where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.

Download Explanatory Notes to the Scheme of Classification of Services under GST

GST Classification : Free Study Material

HSN Code under GST : Free Study Material

Circular No 20/20/2017 IGST : Classification and GST rate on Terracotta idols

Classification and GST rate for stick file of plastic, documents bag of plastic and certificate bag of plastic?

classification of two wheelers chain and applicable GST rate ?

HSN Classification of calcareous building stone for GST

What is the classification and GST rate for man-made fishnet twine?

GST Chapter Classification of woven fabrics / curtain ; upholstery fabrics

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

7 thoughts on “Explanatory Notes to Scheme of Classification of Services under GST : CBIC

  1. Pingback: New GST News and Circulars 13.06.2018 - Tax Heal

  2. Pingback: New GST Notification issued on 13.06.2018 - Tax Heal

  3. Pingback: New GST News and Circulars 16.06.2018 - Tax Heal

  4. Pingback: Updated GST Rules and New GST News 21.06.2018 - Tax Heal

  5. Pingback: Next GST Council Meeting date and New GST News 23.06.2018 - Tax Heal

  6. Pingback: New GST News 26.06.2018 - Tax Heal

  7. Pingback: GST Classification : Free Study Material - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *