Key Pointers –

• Under GST, the Scheme of Classification of services adopted is a 4-digit classification with digits 99 pre-fixed to indicate that these are services. This scheme of classification has been annexed to the Rate Notification No. 11/2017-CT(R) dated 28.06.2017.
• In the said Notification, the GST rate schedule specifying the applicable GST rates for different services does not mention the classification of services at the six digit level. Therefore, an attempt has been made to harmonize the GST Rate Schedule with the Classification of Services with a view to promote ease of doing business.
• Draft rate schedule of services at 6 digit level of classification has been issued and invited feedback/ suggestions on the annexed draft schedule of GST rates on services latest by 31st January 2024.