Installation 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) 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 Water plumbing and drain laying services 48 995463 Heating, ventilation and air conditioning equipment installation services 49 995464 Gas fitting installation services 50 995465 Insulation services 51 995466 Lift and escalator installation services 52 995468 Other installation services nowhere else classified 53 995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99546 - Installation services 995461 - Electrical installation services including electrical wiring fitting services, fire alarm installation services, burglar alarm installation services This service code includes i. special trade installation services involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects; ii. electrical wiring and fitting services for emergency power supply systems; iii. electrical services arising from the installation of appliances; iv. installation services of meters; installation services of fire alarm systems; v. installation services of burglar alarm systems at the construction site; vi. installation services of all types of residential antenna including satellite antenna; vii. installation services of cable television lines within a building; installation services of lightning conductors; viii. electrical installation services of telecommunications equipment; ix. electrical installation services of illumination and signalling systems for roads, railways, airports, harbours and similar premises; x. installation services of heavy electrical equipment; xi. installation services of telecommunications wiring, including of fibre optic cables; xii. other electrical installation services n.e.c. 995462 - Water plumbing and drain laying services This service code includes i. installation services involving primary hot- and cold-water piping systems (i.e. plumbing), including sprinkler installation; ii. installation services of fixed sanitary ware; iii. associated plumbing work services; iv. installation services of pressurized water supplies for firefighting (including fire plugs with hose and spout); v. construction services of connection to main sewers in streets or alleys; vi. placing of materials, construction and alteration of drains, beginning outside of a building, to its connection with the main sewer in the street, alley or other disposal terminal 995463 - Heating, ventilation and air-conditioning equipment installation services This service code includes i. installation services of heating equipment, including related pipe work, duct work and sheet metal services; ii. installation and maintenance of central heating control systems; iii. connection to the district heating system; iv. maintenance and repair services of domestic boilers and burners; v. installation services of ventilation, refrigeration or air-conditioning equipment for dwellings, computer centres, offices and shops, including related pipe work, duct work and sheet metal services; 995464 - Gas fitting installation services This service code includes i. installation services of parts and equipment for the supply or conduct of oxygen and other gases used in hospitals, homes etc; ii. connection of other gas-operated equipment; 995465 - Insulation services This service code includes i. installation services of weather-proofing thermal insulation in exterior wall cavities; ii. thermal insulation services of hot and chilled water pipes, boilers and duct runs; iii. sound insulation services; iv. fireproofing work services; 995466 - Lift and escalator installation services This service code includes installation services of lifts, escalators, travelators (moving sidewalks) etc. 995468 - Other installation services n.e.c. This service code includes i. installation services of draperies and curtains; ii. installation services of blinds and awnings; iii. installation services of signs (luminous or not); iv. installation services, n.e.c., involving goods not regarded as part of the basic building structure; v. other installation services n.e.c. 995469 - Services n.e.c involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the works covered above. This service code includes services not elsewhere specifically classified, involving repair, alterations, additions, replacements, maintenance of the works covered above.