The Scheme of Classification of Services in the GST Law has been provided by way of a classification table provided as an Annexure to the Notification No.11/2017-CT(R). The said annexure Lists out the Numeric Codes of services in one column and provides the description of the respective services in the other column. Services have been classified based on their nature and sector to which they pertain.

There is no elaboration anywhere in the law about the nature of services covered under the Numeric Codes. Only brief description of services has been given in the abovementioned Annexure. The Government, however, have  provided a detailed Explanation about the classification of services on its website www.cbic.gov.in, which has been reproduced below for reference.

Notification No.11/2017-CT(R) is Rate Notification and Notification No.12/2017-CT(R) is Exemption Notification, both specifying the specific numeric code and description of services and the respective tax rate of the given services. These Notifications have also been Reproduced below.