Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 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 d
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