Service classification under GST: Rubber, plastic and non-metallic mineral manufacturing assigned specific SAC service codes. Classification of services for GST identifies rubber, plastic and other non-metallic mineral product manufacturing services under Group 99885 with three SACs: 998851 for rubber product manufacturing (including tyre manufacturing), 998852 for plastic product manufacturing, and 998853 for other non-metallic mineral product manufacturing services. Explanatory notes state the classification is based on a modified international product classification and list activities covered by 998853, including glass, refractory, clay building materials, porcelain and ceramic products, cement, concrete articles, stone cutting and other non-metallic mineral manufacturing services n.e.c.
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Provisions expressly mentioned in the judgment/order text.
Service classification under GST: Rubber, plastic and non-metallic mineral manufacturing assigned specific SAC service codes.
Classification of services for GST identifies rubber, plastic and other non-metallic mineral product manufacturing services under Group 99885 with three SACs: 998851 for rubber product manufacturing (including tyre manufacturing), 998852 for plastic product manufacturing, and 998853 for other non-metallic mineral product manufacturing services. Explanatory notes state the classification is based on a modified international product classification and list activities covered by 998853, including glass, refractory, clay building materials, porcelain and ceramic products, cement, concrete articles, stone cutting and other non-metallic mineral manufacturing services n.e.c.
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