Classification of local passenger transport delineates service codes distinguishing taxi, charter, sightseeing and water services for GST treatment. The Scheme assigns Group 99641 and specific six digit service codes to classify local passenger transport for GST: 996411 for local land transport (scheduled urban/suburban rail, metro, bus, tram, animal drawn conveyances and related carriage), 996412 for taxi and chauffeur-driven hire (including radio taxi, aggregators, non scheduled airport shuttles and reservations), 996413 for non scheduled bus/coach charter, 996414 for other land transport (e.g., cable operated services), 996415 for local water transport, 996416 for sightseeing transport, and 996419 for residual local 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.
Classification of local passenger transport delineates service codes distinguishing taxi, charter, sightseeing and water services for GST treatment.
The Scheme assigns Group 99641 and specific six digit service codes to classify local passenger transport for GST: 996411 for local land transport (scheduled urban/suburban rail, metro, bus, tram, animal drawn conveyances and related carriage), 996412 for taxi and chauffeur-driven hire (including radio taxi, aggregators, non scheduled airport shuttles and reservations), 996413 for non scheduled bus/coach charter, 996414 for other land transport (e.g., cable operated services), 996415 for local water transport, 996416 for sightseeing transport, and 996419 for residual local services.
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