Construction services of buildings - 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) 4 Group 99541 Construction services of buildings 5 995411 Construction services of single dwelling or multi dwelling or multistoried residential buildings 6 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like 7 995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 8 995414 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings 9 995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings 10 995416 Construction services of other buildings nowhere else classified 11 995419 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99541 - General Construction services of buildings. 995411 - General Construction services of single dwelling or multi dwelling or multi-storied residential buildings This service code includes i. Construction services of single dwelling or multi dwelling residential buildings. ii. Construction services of single storied or multi storied residential buildings. 995412 - General Construction services of other residential buildings This service code includes i. construction services of residential buildings for communities, including residences for the elderly, students, children and other social groups such as retirement homes, hostels, fraternity homes, orphanages, homeless shelters etc. 995413 - General construction services of industrial buildings This service code includes construction services of i. buildings used for production and assembly activities of industrial establishments ii. factories, plants and workshops iii. agricultural buildings, including silos and other storage facilities This service code does not include: - construction services of mining facilities, cf. 995425 - construction services of power plants, cf. 995426 995414 - General construction services of commercial buildings This service code includes construction services of commercial or administrative buildings such as: i. buildings used primarily in the wholesale and retail trades; ii. shopping centres, shopping malls, department stores, detached shops and boutiques, indoor markets etc.; iii. warehouses; iv. exhibition halls; v. office buildings and bank buildings; vi. air, rail or road transport terminals; vii. parking garages and petrol and service stations 995415 - General construction services of other non-residential buildings This service code includes construction services for: i. public entertainment buildings such as cinemas, theatres, concert halls, dance halls and nightclubs; ii. hotels, motels, inns, hostels and similar buildings; iii. restaurants; iv. educational buildings such as schools, colleges, universities, libraries, archives and museums; v. health-related buildings such as hospitals, clinics and sanatoria, including veterinary clinics; vi. indoor sports or recreation installations (ice rinks, gymnasia, indoor tennis courts, general- purpose sports halls, boat sheds, boxing rings, etc.; vii. convention and congress centres; viii. religious buildings; ix. prison buildings; law courts, parliament buildings; x. non-residential farm buildings; xi. communication buildings (radio and television broadcast buildings, telephone exchange buildings, telecommunications centres etc.); This service code does not include construction services for outdoor sports and recreation facilities, cf. 995427 995416 - General construction services of other buildings n.e.c This service code includes construction of other buildings not elsewhere specifically classified. 995419 - Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above. This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above