Site preparation services
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)
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 s
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on work, including blasting and rock removal work services;
iii. site clearance, including clearance of undergrowth;
iv. soil stabilization;
v. test drilling and boring and core extraction services for construction, geophysical, geological or similar purposes;
vi. horizontal drilling for the passage of cables or drainpipes;
vii. digging of trenches for site drainage; draining of land etc.
This service code does not include:
– demolition services, cf. 995431
– excavating and earthmoving services, cf. 995433
– water well drilling, cf. 995434
– tilling of fields preparatory to planting, cf. 998611
– test drilling services incidental to oil and gas extraction, cf. 998621
– test drilling services incidental to mining (exc
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nd septic system installation services
This service code includes
i. special trade construction services involving drilling or digging water wells, installation services of water well pumps and well piping systems;
ii. installation services of septic systems, including aerobic septic systems, evaporation-transpiration (ET) septic systems, greywater systems, holding tank septic systems, pressure dosing septic systems, septic disinfection systems, chemical, composting, incinerating and waterless toilets;
iii. construction services of leach fields or drainfields
995435 – Other Site Preparation Services n.e.c.
This service code includes other site preparation services not elsewhere specifically classified.
995439 – Services involvin
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