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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>Cargo handling services classification under GST clarifies service codes and included activities for containerized, non containerized and agent services.</h1> The classification sets out Group 99671 for Cargo handling services with service codes for container handling, customs house agent services, clearing and forwarding, and other cargo and baggage handling, specifying that each code covers related activities across all transport modes including terminal operations, stevedoring, customs licensed agent services for import/export, consignment and forwarding operations, and baggage handling at transport terminals.

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