Service classification: Other supporting transport services under GST clarifies SAC codes and included activities, such as freight brokerage, navigational aids. Classification under the GST framework designates Other supporting transport services (group 99679) and subcodes for goods transport agency services by road and other modes, other goods transport services, and residual supporting transport services; subcodes explicitly include freight brokerage, freight forwarding, freight consolidation and break bulk, ship and aircraft brokerage/space brokerage, and other operational services such as aircraft type rating, liquefaction/regasification for transport, and radio navigational aid provisioning.
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Provisions expressly mentioned in the judgment/order text.
Service classification: Other supporting transport services under GST clarifies SAC codes and included activities, such as freight brokerage, navigational aids.
Classification under the GST framework designates Other supporting transport services (group 99679) and subcodes for goods transport agency services by road and other modes, other goods transport services, and residual supporting transport services; subcodes explicitly include freight brokerage, freight forwarding, freight consolidation and break bulk, ship and aircraft brokerage/space brokerage, and other operational services such as aircraft type rating, liquefaction/regasification for transport, and radio navigational aid provisioning.
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