Cargo handling services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 126 Group 99671 Cargo handling services 127 996711 Container handling services 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996719 Other cargo and baggage handling services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99671 - Cargo handling services 996711 - Container handling services This service code includes cargo handling services for containerized freight; services of container freight terminal facilities for all modes of transport, including stevedoring services (i.e. loading, unloading and discharging of vessels containerized freight, at ports) 996712 - Customs House Agent services This service code includes services provided by a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962, related to import or export of goods. 996713 - Clearing and forwarding services This service code includes services provided by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner and includes services provided by a consignment agent. 996719 - Other cargo and baggage handling services This service code includes cargo handling services for non-containerized freight; services of freight terminal facilities, for all modes of transport, including stevedoring services (i.e. loading, unloading and discharging of vessels non-containerized freight, at ports); cargo handling services incidental to freight transport not elsewhere classified; baggage handling services at airports and at bus, rail or highway vehicle terminals