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- Different services have been assigned unique code under Service tax
- When a person applies for registration in ST1, person has to select a service which he will provide
- This service appears in his ST2(Registration certificate) together with a unique accounting code
- Applicant has to select this code while making e payment of GAR 7 Challan.
- Accounting codes system has been done for internal statistical analysis of service tax on various services by Government
