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        Services provided by extraterritorial organisations and bodies

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        Service classification: extraterritorial organisations and bodies under GST designated under a specific SAC heading for scheduling. Services supplied by extraterritorial organisations and bodies are categorised under the Services Accounting Code system and allocated to a designated tariff heading for GST scheduling and tariff treatment, enabling consistent coding and application of GST to such services.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service classification: extraterritorial organisations and bodies under GST designated under a specific SAC heading for scheduling.

                                Services supplied by extraterritorial organisations and bodies are categorised under the Services Accounting Code system and allocated to a designated tariff heading for GST scheduling and tariff treatment, enabling consistent coding and application of GST to such services.


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