Air and space transport services of goods classified for GST, covering air carriage of parcels and space freight transport. The Services Accounting Code groups air and space transport services of goods for GST classification. Air transport services include scheduled and non scheduled carriage of letters, parcels and goods for postal and courier services, containerized shipments, and other air freight not elsewhere classified. Space transport services include space freight transport and activities such as launching and placing satellites, with the grouping based on the modified UN Central Product Classification to guide service coding and compliance.
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Provisions expressly mentioned in the judgment/order text.
Air and space transport services of goods classified for GST, covering air carriage of parcels and space freight transport.
The Services Accounting Code groups air and space transport services of goods for GST classification. Air transport services include scheduled and non scheduled carriage of letters, parcels and goods for postal and courier services, containerized shipments, and other air freight not elsewhere classified. Space transport services include space freight transport and activities such as launching and placing satellites, with the grouping based on the modified UN Central Product Classification to guide service coding and compliance.
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