Scientific and technical services classification defines service codes and specific inclusions and exclusions for GST service categorisation. Classification of Scientific and other technical services under the GST Scheme groups services into Group 99834 and specific service codes (geological and geophysical consulting, subsurface and surface surveying, mineral exploration and evaluation, weather forecasting, technical testing and analysis, certification of ships/aircraft/dams, certification/authentication of works of art, and other technical services). Each code sets out included activities and methods and lists explicit exclusions referencing other service codes; intellectual property products such as mineral evaluation information produced on own account and offered for sale or license are treated distinctly.
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.
Scientific and technical services classification defines service codes and specific inclusions and exclusions for GST service categorisation.
Classification of Scientific and other technical services under the GST Scheme groups services into Group 99834 and specific service codes (geological and geophysical consulting, subsurface and surface surveying, mineral exploration and evaluation, weather forecasting, technical testing and analysis, certification of ships/aircraft/dams, certification/authentication of works of art, and other technical services). Each code sets out included activities and methods and lists explicit exclusions referencing other service codes; intellectual property products such as mineral evaluation information produced on own account and offered for sale or license are treated distinctly.
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