Travel arrangement, tour operator and related 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) 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 998555 Tour operator services 441 998556 Tourist guide services 442 998557 Tourism promotion and visitor information services 443 998559 Other travel arrangement and related services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99855 - Travel arrangement, tour operator and related services 998551 - Reservation services for transportation This service code includes i. services related to sales of transportation and related services; ii. arranging reservations for airline tickets; iii. arranging reservations for rail seats; iv. reservation services for bus transportation; arranging reservations for rental cars; v. reservation services for ferry transportation; reservation services for airport shuttle transportation; all other transportation reservation services, n.e.c. Note: These services include obtaining a client s requirements, advising on alternatives, assisting in the client s choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included. The reservations can be for domestic and international transport. This service code does not include: - reservation services for cruises, cf. 998552 998552 - Reservation services for accommodation, cruises and package tours This service code includes arranging reservations for accommodation services for domestic accommodation, accommodation abroad, arranging for the direct exchange of residential property such as homes or apartments/flats; exchange and reservation services (often based on points) for owners of time-share units but does not include sale of time-shares on a fee or contract basis, cf. 997222; arranging reservations for cruise bookings both for cruises of one day or less and cruises of more than one day; arranging reservations for package tours for domestic package tours and international package tours 998553 - Reservation services for convention centres, congress centres and exhibition halls This service code includes arranging reservations for convention centres, congress centres and exhibition halls. 998554 - Reservation services for event tickets, entertainment and recreational services and other reservation services This service code includes arranging reservations for theatre performances, concerts or sporting events. 998555 - Tour operator services This service code includes arranging, assembling, and marketing package tours prepackaged tours, domestic and international; custom package tours for groups, domestic and international Note: Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals, travel agents or other tour operators. 998556 - Tourist guide services This service code includes tourist guide services, i.e. providing direction and commentary on tourist attractions, typically of a cultural, historic, archaeological or natural type This service code does not include services of mountain guides, hunting guides or fishing guides, cf. 999662 998557 - Tourism promotion and visitor information services This service code includes promotion of tourism for countries, regions or communities; provision of information to visitors or potential visitors regarding destinations, preparing brochures, etc. 998559 - Other travel arrangement and related services n.e.c.