Special trade construction services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 Other special trade construction services nowhere else classified 44 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99545 - Special trade construction services 995451 - Pile driving and foundation services This service code includes i. services of installing of piles of natural or manufactured materials by impact hammering, vibrating or pushing into the earth; ii. services related to foundation works. This service code does not include i. excavation work services, cf. 995433; ii. concrete work services, cf. 995454 995452 - Building framing Roof framing services This service code includes i. services of erecting frames for buildings, made from wood or metal; ii. platform framing; balloon framing; iii. services of erecting wall frames; iv. services of erecting floor and ceiling frames; v. construction services involving the installation of roof frames; stick framing, truss framing etc. 995453 - Roofing and waterproofing services This service code includes i. construction services involving the installation of any kind of roof coverings; ii. construction services of guttering and spouting, roof shingling and metal roofing; iii. waterproofing services on flat roofs and roof terraces; iv. waterproofing services on the outside of constructions and other subterranean structures; damp proofing. This service code does not include: - insulation work services, cf. 995465 995454 - Concrete services This service code includes i. services of erection of reinforced concrete frame, requiring specialized skills or equipment because of its size or the method used; ii. construction services of domes and thin shells in concrete; iii. special trade construction services involving steel bending and welding for reinforced concreting on construction projects; iv. casting of concrete in formwork and other services generally making use of concrete (general foundations, base courses, raft foundations, stanchions, floors, etc.); v. services involving the construction of formwork and reinforcement; vi. consolidation of foundations This service code does not include i. Construction services involving the paving of streets, highways and public sidewalks, cf. 995421; ii. construction services of bridges, elevated highways and tunnels, cf. 995421; iii. foundation services, cf. 995451 995455 - Structural steel erection services This service code includes i. special trade construction services of steel frameworks; ii. erection services of prefabricated (but not self-manufactured), structural steel components for buildings and other structures such as bridges, overhead cranes or electricity transmission towers; erection of curtain walls; iii. associated welding work services. 995456 - Masonry services This service code includes bricklaying, block laying, stone setting and other masonry work services This service code does not include: - concrete work services, cf. 995454 - interior fitting decoration work services, cf. 99547 995457 - Scaffolding services This service code includes scaffold and work-platform erecting and dismantling work, including renting of scaffolding and work platforms. 995458 - Other special trade construction services This service code includes i. Construction services of factory chimneys; ii. Construction services of refractory linings for furnaces, etc.; iii. Construction services of ornamental fire places; iv. Other special trade construction services not elsewhere classified, e.g., moving of buildings 995459 - Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above. This service code includes services involving repair, alterations, additions, replacements, maintenance of the works covered above.