Site preparation 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) 22 Group 99543 Site preparation services 23 995431 Demolition services 24 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 995433 Excavating and earthmoving services 26 995434 Water well drilling services and septic system installation services 27 995435 Other site preparation services nowhere else classified 28 995439 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) 99543 - Site preparation services 995431 - Demolition services This service code includes i. wrecking and demolition services of buildings and other structures; ii. wrecking and demolition services of streets and highways 995432 - Site formation and clearance services This service code includes i. preparation services of lands, including agricultural lands; ii. preparation services to make sites ready for subsequent construction work, including blasting and rock removal work services; iii. site clearance, including clearance of undergrowth; iv. soil stabilization; v. test drilling and boring and core extraction services for construction, geophysical, geological or similar purposes; vi. horizontal drilling for the passage of cables or drainpipes; vii. digging of trenches for site drainage; draining of land etc. This service code does not include: - demolition services, cf. 995431 - excavating and earthmoving services, cf. 995433 - water well drilling, cf. 995434 - tilling of fields preparatory to planting, cf. 998611 - test drilling services incidental to oil and gas extraction, cf. 998621 - test drilling services incidental to mining (except oil and gas extraction), cf. 998622 995433 - Excavating and earthmoving services This service code includes i. large-scale earthwork, excavation, sloping and earthmoving services involving making of embankments or cuttings, prior to highway construction (roads, motorways, railways, etc.); ii. digging of trenches, for utilities, urban drainage, various roadworks, etc.; iii. digging of conventional ditches for various constructions; iv. land recreation work services; v. contaminated top soil stripping work services; vi. other excavating and earthmoving work services This service code does not include i. site formation and clearance services, cf. 54320; ii. foundation services, cf. 54512 995434 - Water well drilling and septic system installation services This service code includes i. special trade construction services involving drilling or digging water wells, installation services of water well pumps and well piping systems; ii. installation services of septic systems, including aerobic septic systems, evaporation-transpiration (ET) septic systems, greywater systems, holding tank septic systems, pressure dosing septic systems, septic disinfection systems, chemical, composting, incinerating and waterless toilets; iii. construction services of leach fields or drainfields 995435 - Other Site Preparation Services n.e.c. This service code includes other site preparation services not elsewhere specifically classified. 995439 - Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the site preparations above. This service code includes services involving repair, alterations, additions, replacements, maintenance of the site preparations covered above.