GST classification of library and archive services clarifies service codes and scopes for libraries, public and historical archives. GST classification establishes Group 99845 for library and archive services with three service codes: 998451 (library services), 998452 (operation services of public archives including digital archives), and 998453 (operation services of historical archives including digital archives); each covers collection, cataloguing, conservation and retrieval services and, for libraries, lending services, while excluding rental services of videotapes and rental services of books.
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Provisions expressly mentioned in the judgment/order text.
GST classification of library and archive services clarifies service codes and scopes for libraries, public and historical archives.
GST classification establishes Group 99845 for library and archive services with three service codes: 998451 (library services), 998452 (operation services of public archives including digital archives), and 998453 (operation services of historical archives including digital archives); each covers collection, cataloguing, conservation and retrieval services and, for libraries, lending services, while excluding rental services of videotapes and rental services of books.
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