Building completion and finishing 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) 54 Group 99547 Building completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99547 - Building completion and finishing services 995471 - Glazing services This service code includes i. installation services of glass cladding, mirror walls and other glass products; ii. closed-in work, such as window glass installation work services. 995472 - Plastering services This service code includes i. construction services of interior and exterior plaster or stucco and of lathing materials; ii. dry walling services involving the installation of wallboard, generally of gypsum. 995473 - Painting services This service code includes i. painting services (principally decorative) of building interiors and similar services (e.g., application of coatings, lacquer, etc.); ii. painting services of building exteriors (principally for protection); iii. painting services of railings, gratings, doors and window frames of buildings, etc; iv. painting services of other engineering structures; v. paint removal services 995474 - Floor and wall tiling services This service code includes i. construction services involving the laying or setting of ceramic, concrete or stone wall tiles, floor tiles and flagstones inside and outside of buildings and other structures; ii. decorative covering of exterior walls of buildings with ceramic materials, stone, brick, etc. 995475 - Other floor laying, wall covering and wall papering services This service code includes i. laying of carpeting, linoleum and other flexible floor coverings. Related finishing services are included; ii. laying services of wood floors and floor coverings, including parquet and other wood flooring. Related finishing services such as sanding, wax polishing, sealing, etc. are included; iii. hanging services of paper and other flexible wall coverings; wall paper removal services 995476 - Joinery and carpentry services This service code includes i. installation services of door and window frames and of doors, windows, shutters, slatted shutters, garage doors, etc., made of any kind of material; ii. armouring of outside doors and installation services of armoured doors; iii. installation services of fire doors; iv. installation services of movable partitions and false ceilings on metallic structures; v. installation services of verandas and conservatories for private houses; vi. installation services involving carpentry and joinery work with materials other than metals; vii. installation services of interior staircases, construction of wall cupboards, installation services of fitted kitchen units; viii. installation services of clapboard, panelling, etc.; ix. installation services of standard or custom fabricated sheet metal components; x. installation services of decorative iron or steel work or of ornamental or architectural metal work; xi. installation services of grilles covering radiators 995477 - Fencing and railing services This service code includes i. installation services of fences, railings and similar enclosures. The fences may be of different materials (wire, wood, steel, fibre glass) and may be used at various sites (courts, playgrounds, residential properties or industrial premises); ii. installation services of (metal) fire escape staircases 995478 - Other building completion and finishing services n.e.c. This service code includes i. cleaning of outer walls by steam cleaning or sandblasting; ii. acoustic services involving the application of acoustic panels, tiles and other materials to interior walls and ceilings; iii. construction services of poured-in-place terrazzo and interior marble, granite or slate work; iv. general repair and maintenance services; v. building completion and finishing services n.e.c. 995479 - Services n.e.c. involving repair, alterations, additions, replacements, maintenance 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.