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        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.

        <h1>Land transport services classification clarifies GST service codes, specifying inclusions, exclusions and ancillary service treatment for carriage.</h1> Classification under Group 99651 distinguishes land transport services by mode: road (996511), railway (996512), pipeline (996513) and other land transport (996519). Each code enumerates included activities - e.g., refrigerated carriage, tank transport of petroleum and bulk liquids, containerised shipments, household removals, dry bulk, live animals and ancillary packing or moving - and identifies specific exclusions such as certain courier, local delivery and distribution or processing services assigned to other codes.

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