Storage and warehousing services classification clarifies categories for refrigerated, bulk liquid or gas, and other storage operations. Classification of storage and warehousing services distinguishes a primary category and three subcategories-refrigerated storage services, bulk liquid or gas storage services, and other storage services-each tied to a specific service code. Explanatory notes, based on the Modified UN Central Product Classification, define the scope of each subcategory by reference to the types of goods and ancillary activities included, providing interpretive guidance for applying the service codes under the Scheme of Classification of Services for GST purposes.
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Storage and warehousing services classification clarifies categories for refrigerated, bulk liquid or gas, and other storage operations.
Classification of storage and warehousing services distinguishes a primary category and three subcategories-refrigerated storage services, bulk liquid or gas storage services, and other storage services-each tied to a specific service code. Explanatory notes, based on the Modified UN Central Product Classification, define the scope of each subcategory by reference to the types of goods and ancillary activities included, providing interpretive guidance for applying the service codes under the Scheme of Classification of Services for GST purposes.
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