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Scheme of Classification of Services


S. No. Chapter, Section, Heading, or Group Service Code (Tariff) Service Description
(1) (2) (3) (4)
1. Chapter 99 All Services
2. Section 5 Construction Services
3. Heading 9954 Construction Services
4. Group 99541 Construction services of buildings
5. 995411 Construction services of single dwelling or multi-dwelling or multistoried residential buildings
6. 995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels, and the like
7. 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
8. 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
9. 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
10. 995416 Construction services of other buildings nowhere else classified
11. 995419 Services involving repair, alterations, additions, replacements, renovation, maintenance, or remodeling of the buildings covered above
12. Group 99542 General construction services of civil engineering works
13. 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges, and tunnels
14. 995422 General construction services of harbors, waterways, dams, water mains and lines, irrigation, and other waterworks
15. 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
16. 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works
17. 995425 General construction services of mines and industrial plants
18. 995426 General Construction services of Power Plants and its related infrastructure
19. 995427 General construction services of outdoor sport and recreation facilities
20. 995428 General construction services of other civil engineering work nowhere else classified
21. 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance, or remodeling of the constructions covered above
22. Group 99543 Site preparation services
23. 995431 Demolition services
24. 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
25. 995433 Excavating and earthmoving services
26. 995434 Water well drilling services and septic system installation services
27. 995435 Other site preparation services nowhere else classified
28. 995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above


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Scheme of Classification of Services

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