Supporting services for road transport classification defines service categories and exclusions under GST service classification framework. The SAC classification identifies supporting services for road transport and specific service headings-bus station services; operation of highways, bridges and tunnels; parking lot services; towing services; and other supporting services-with detailed inclusions and exclusions for each heading to define scope for GST application and to align with the Modified UN Central Product Classification.
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.
Supporting services for road transport classification defines service categories and exclusions under GST service classification framework.
The SAC classification identifies supporting services for road transport and specific service headings-bus station services; operation of highways, bridges and tunnels; parking lot services; towing services; and other supporting services-with detailed inclusions and exclusions for each heading to define scope for GST application and to align with the Modified UN Central Product Classification.
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