SAC section 9954 contains 55 specific service codes covering construction services.
Services under section 9954
995411
Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412
Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
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
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
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
995416
Construction services of other buildings nowhere else classified
995417
(i) 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 (i...
995418
Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A...
995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
995421
General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423
General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
995424
General construction services of local water and sewage pipelines, electricity and communication cables and related works
995425
General construction services of mines and industrial plants
995426
General Construction services of Power Plants and its related infrastructure
995427
General construction services of outdoor sport and recreation facilities
995428
General construction services of other civil engineering works nowhere else classified
995429
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
995431
Demolition services
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
995433
Excavating and earthmoving services
995434
Water well drilling services and septic system installation services
995435
Other site preparation services nowhere else classified
995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995441
Installation, assembly and erection services of prefabricated buildings
995442
Installation, assembly and erection services of other prefabricated structures and constructions
995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
995444
Other assembly and erection services nowhere else classified
995449
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995451
Pile driving and foundation services
995452
Building framing and roof framing services
995453
Roofing and waterproofing services
995454
Concrete services
995455
Structural steel erection services
995456
Masonry services
995457
Scaffolding services
995458
Other special trade construction services nowhere else classified
995459
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
995461
Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
995462
Water plumbing and drain laying services
995463
Heating, ventilation and air conditioning equipment installation services
995464
Gas fitting installation services
995465
Insulation services
995466
Lift and escalator installation services
995468
Other installation services nowhere else classified
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
995471
Glazing services
995472
Plastering services
995473
Painting services
995474
Floor and wall tiling services
995475
Other floor laying, wall covering and wall papering services
995476
Joinery and carpentry services
995477
Fencing and railing services
995478
Other building completion and finishing services nowhere else classified
995479
Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above