Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
Other social services with accommodation - GST - Services Code / Scheme of Classification of ServicesExtract Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 616 Group 99933 Other social services with accommodation 617 999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 618 999332 Other social services with accommodation for children 619 999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 999334 Other social services with accommodation for adults Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99933 - Other social services with accommodation 999331 - Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse This service code includes: i. services provided to children by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses 999332 - Other social services with accommodation for children This service code includes: i. residential social assistance services involving round-the-clock care services to children and youths, e.g., social services provided by orphanages, homes for children in need of protection, homes for children with emotional impairments, juvenile correction homes etc. 999333 - Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse This service code includes: i. services provided to adults by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses 999334 - Other social services with accommodation for adults This service code includes: i. residential social assistance services involving round-the-clock care services to adults, e.g., social services provided by homes for single mothers ii. other social rehabilitation services
|