Construction services of buildings
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
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, stora
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maintenance or remodeling of the buildings covered above
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99541 – General Construction services of buildings.
995411 – General Construction services of single dwelling or multi dwelling or multi-storied residential buildings
This service code includes
i. Construction services of single dwelling or multi dwelling residential buildings.
ii. Construction services of single storied or multi storied residential buildings.
995412 – General Construction services of other residential buildings
This service code includes
i. construction services of residential buildings for communities, including residences for the el
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ative buildings such as:
i. buildings used primarily in the wholesale and retail trades;
ii. shopping centres, shopping malls, department stores, detached shops and boutiques, indoor markets etc.;
iii. warehouses;
iv. exhibition halls;
v. office buildings and bank buildings;
vi. air, rail or road transport terminals;
vii. parking garages and petrol and service stations
995415 – General construction services of other non-residential buildings
This service code includes construction services for:
i. public entertainment buildings such as cinemas, theatres, concert halls, dance halls and nightclubs;
ii. hotels, motels, inns, hostels and similar buildings;
iii. restaurants;
iv. educational buildings such as schools, col
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