Transport of goods by air, transport of goods by road/goods transport agency ser- vice, transport of goods through pipeline or other conduit, transport of passengers embarking on domestic/international journey by air, transport of goods by rail including transport of goods in containers by rail (transport of passengers by rail in air- conditioned class/first class also to be paid under this description/accounting code), transport of persons by cruise ship, works contract service, transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list).
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