Local Water Transport Services, Including Houseboat Cruises with Meals, Classified Under SAC 996415.

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....Classification of services - local water transport services of passengers by ferries, cruises and the like - resort providing various other services - providing house boat for cruises - meals were provided as part of package - The services rendered by the applicant as detailed above squarely falls under the Heading 996415 in view of the explanatory note and hence the services are appropriately classifiable under SAC 996415. - AAR....