Engineering 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) 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 998338 Engineering services for other projects nowhere else classified 323 998339 Project management services for construction projects Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99833 - Engineering services This group includes application of physical laws and principles in the design, development, and utilization of machines, materials, instruments, structures, processes, and systems. Services of this type involve the provision of designs, plans, and studies related to engineering projects. 998331 - Engineering advisory services This service code includes provision of advice to clients concerning engineering principles and methods, when performed independently of an engineering project, including policy analysis, regulatory studies and audits; provision of testimony by a witness who, by virtue of experience, training, skill or knowledge of engineering, is recognized as being qualified to render an informed opinion on such matters; engineering investigation of a failed engineered system or structure to determine causal factors This service code does not include: - advice, studies, and reports performed in conjunction with a project, cf. based on the project type under 998332, 998333, 998334, 998335, 998336, 998337, 998338 998332 - Engineering services for building projects This service code includes i. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for building projects like provision of designs, plans, and studies related to residential building projects, such as new and existing homes, row housing, apartments, etc., mixed-use buildings that are predominantly used for residential housing; ii. provision of designs, plans, and studies related to new and existing commercial, public and institutional building projects, including mixed-use buildings that are predominantly used for commercial, public, or institutional purposes, such as office buildings, shopping centres, hotels and restaurants, service stations and warehouses, bus and truck terminals, hospitals, schools, churches, prisons, stadiums and arenas, libraries and museums; engineering advisory services that are related to specific residential, commercial, public or institutional building projects This service code does not include: - engineering advisory services not related to a specific project, cf. 998331 998333 - Engineering services for industrial and manufacturing projects This service code includes i. The application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for industrial and manufacturing projects like engineering services related to industrial facilities and processes such as mining and metallurgical facilities such as mines, smelters, mills, mineral refineries, including integrated facility and process engineering projects; mining and metallurgical processes, such as mineral extraction, smelting, refining, metal forming; petroleum and petrochemical facilities such as oil and gas platforms, refineries, petrochemical plants, including integrated facility and process engineering projects; processes for the production of petroleum and petrochemicals, such as extraction, refining, formulation, mixing; microelectronics facilities and processes, such as those that produce microprocessors, silicon chips and wafers, microcircuits, and semiconductors; textile and clothing facilities and processes; iron and steel facilities and processes; other industrial and manufacturing facilities and processes, n.e.c.; ii. Engineering services related to the design of industrial and manufactured products, such as industrial machinery such as agricultural, construction, mining, metalworking, commercial and service industry, heating, ventilating and air-conditioning, power transmission machinery, electronic equipment such as computers and peripheral equipment, communications equipment, audio and video equipment, semiconductors and other electronic components, electrical equipment such as lighting, major and minor appliances and components thereof, transportation equipment such as motor vehicles, aircraft, trains, marine vessels, space vehicles, industrial and manufactured products not elsewhere classified This service code does not include: - research and development services in engineering, cf. 998112 - industrial design services, cf. 998391 998334 - Engineering services for transportation projects This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for transportation infrastructure projects like engineering services (including provision of designs, plans, and studies) related to highways, roads and streets, including elevated highways used for motor vehicle traffic; bridges and tunnels; ancillary road transport facilities such as rest stops, weigh stations, toll booths; mass transit systems, such as light rail or subway systems; railways and related structures; railway bridges and tunnels; marine and inland ports; harbours, locks, canals, and dams primarily used for transportation purposes; airports, runways, hangars; other aviation facilities; space transportation projects; oil and gas transportation projects; other transportation projects n.e.c. 998335 - Engineering services for power projects This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for electricity generation, transmission and distribution projects like engineering services related to facilities that generate electrical power from coal and other fossil-fuel energy such as oil and gas, nuclear energy, the energy in falling water, other energy, such as solar power, wind power, geothermal power including cogeneration facilities, engineering services related to overhead or underground electrical power transmission and distribution lines 998336 - Engineering services for telecommunications and broadcasting projects This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for telecommunication and broadcasting projects like engineering services related to systems for the transmission of voice and data between network termination points by copper wire, fibre-optic cable, co-axial cable, and hybrid fibre-coax cable; engineering services related to systems for the transmission of voice, data and programming between network termination points by short-wave or microwave, such as wireless telephony systems, satellite radio systems, direct-broadcast satellite systems; engineering services related to systems for the transmission of radio and television signals; engineering services related to systems for the transmission or distribution of voice, data or programming, not elsewhere classified 998337 - Engineering services for waste management projects (hazardous and non-hazardous) including water, sewerage and drainage projects This service code includes 1. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for waste management projects like engineering services related to household garbage collection and disposal systems, such as recycling facilities, composting facilities, transfer stations, resource recovery facilities, landfill sites; 2. engineering services related to programmes for the collection, treatment, recycling, and disposal of industrial air, water and solid wastes, generally to a level such that the remaining waste stream can be safely released to the natural environment or ordinary municipal systems; 3. engineering services related to programmes for hazardous waste remediation, such as management of nuclear waste, chemical agent destruction, brownfield redevelopment, groundwater modeling, contaminated site remediation. This service code also includes 1. the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for water treatment and distribution systems, sewer systems, sewage treatment plants and drainage projects like engineering services related to systems for the collection, distribution, treatment, and disposal of water such as drinking water distribution systems, pumping stations, reservoirs, water storage facilities, water transmission and distribution mains including dams used primarily for local drinking water distribution and desalination plants; 2. systems for storm water management, drainage and detention systems including dams used primarily for flood control; 3. systems for the collection, treatment, and disposal of waste water, except industrial waste water; 4. irrigation systems and water pipelines including dams primarily used for irrigation 998338 - Engineering services for other projects n.e.c. This service code includes the application of physical laws and principles of engineering in the design, development and utilization of machines, materials, instruments, structures, processes and systems for projects not elsewhere classified like engineering services related to outdoor sport and recreation facilities, natural gas and steam distribution projects, other utility projects n.e.c.; engineering services related to systems, processes, facilities or products not elsewhere classified including the provision of designs, plans and studies related to them 998339 - Project management services for construction projects This service code includes services of assuming overall responsibility for the successful completion of a construction project on behalf of a client, including organizing the financing and the design, requesting tenders, and performing management and control functions; project management services provided by engineers or architects This service code does not include: - general construction services, cf. 99541, 99542.