General construction services of civil engineering works
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)
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 harbours, 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
1
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ar and pedestrian ways and open car parks;
ii. footpaths, traffic-calming structures, cycle tracks, etc;
iii. vehicular and pedestrian underpasses and overpasses;
iv. construction or restoration of road surface and parking lots with asphalt, concrete, etc;
v. installation services of crash barriers, low separating walls, traffic signs, etc.;
vi. creation, maintenance and signposting of tracks and paths;
vii. painting services of markings on roads, parking lots and similar surfaces;
viii. railway roadbeds for long-line and commuter rails, street tramways and underground or elevated urban rapid transit systems;
ix. railway electrification structures including laying services of ballast and rails;
x. installation services of switch gear, points and crossings;
xi. construction services of control and safety systems for railway tracks;
xii. construction services of funicular railways and cable car systems;
xiii. construction services for airfield runways, including t
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ices; construction services for construction of dams and similar water-retaining structures;
vii. embankments for coastal and other waterside areas;
viii. irrigation and flood control waterworks.
This service code does not include:
– laying of submarine cables, cf. 995423
– pile driving services, cf. 995451
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
This service code includes construction of
i. long-distance overland, underground and submarine pipelines for the conveyance of petroleum products, gas, water or other products;
ii. pumping stations and similar related structures;
iii. long-distance overland, underground or submarine telecommunication cables & transmission lines;
iv. long-distance high tension electric power transmission lines (cables);
v. long-distance electricity power li
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or manufacturing facilities of basic chemicals, compounds, pharmaceuticals and other chemicals
iii. for manufacturing facilities such as blast furnaces and coke ovens, iron foundries and specialized facilities for manufacturing, not elsewhere classified
This service code does not include:
-construction services of industrial buildings, cf. 995413
995427 – General construction services of power plants and its related infrastructure
This service code includes construction services for power plants and their related constructions including plants and equipment for nuclear-powered generating stations
995428 – General construction services of outdoor sport and recreation facilities
This service code includes construction services for
i. grounds for sports generally played in open air such as football, baseball, rugby, track and field, tennis, car or bicycle races and horse races
ii. recreation installations, e.g., golf courses, beach installations, marinas for pleasure boats
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