Packaging 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) 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99854 - Packaging services 998541 - Packaging services of goods for others This service code includes packaging of goods for others, such as food products, pharmaceuticals, household cleaners, toilet preparations and hardware, using a variety of automated or manual packaging techniques, including blister forming and packaging, shrink or skin wrapping, form filling and sealing, pouch filling, bottling and aerosol packaging. This service may also include the labelling or imprinting of the package. 998542 - Parcel packing and gift wrapping This service code includes parcel packing and gift wrapping 998543 - Coin and currency packing services This service code includes coin and currency packing services 998549 - Other packaging services n.e.c. This group heading does not include: - packing and crating services incidental to transport, cf. 9964-9967 - package design services, cf. 998391 - solely printing information on packaging materials, cf. 998912 - packaging services that include processing of client-owned materials into a different product (e.g., mixing water and concentrate to produce soft drinks, cooking fish prior to canning, blending creams and colouring materials into cosmetics), cf. 9988, 9989