SAC SECTION

9954Construction services

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