Service classification clarifies GST treatment for supporting water transport services including port operation, pilotage, salvage and ancillary services. Classification under the GST scheme designates supporting services for water transport as a distinct service group covering port and waterway operations (excluding cargo handling), pilotage and berthing, vessel salvage and refloating, and other ancillary supporting services such as ice breaking, vessel registration, laying-up and storage, with scope and examples based on the Modified United Nations 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.
Service classification clarifies GST treatment for supporting water transport services including port operation, pilotage, salvage and ancillary services.
Classification under the GST scheme designates supporting services for water transport as a distinct service group covering port and waterway operations (excluding cargo handling), pilotage and berthing, vessel salvage and refloating, and other ancillary supporting services such as ice breaking, vessel registration, laying-up and storage, with scope and examples based on the Modified United Nations Central Product Classification.
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