Special trade construction 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)
35
Group 99545
Special trade construction services
36
995451
Pile driving and foundation services
37
995452
Building framing and roof framing services
38
995453
Roofing and waterproofing services
39
995454
Concrete services
40
995455
Structural steel erection services
41
995456
Masonry services
42
995457
Scaffolding services
43
995458
Other special trade construction services nowhere el
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ce code includes
i. services of erecting frames for buildings, made from wood or metal;
ii. platform framing; balloon framing;
iii. services of erecting wall frames;
iv. services of erecting floor and ceiling frames;
v. construction services involving the installation of roof frames; stick framing, truss framing etc.
995453 – Roofing and waterproofing services
This service code includes
i. construction services involving the installation of any kind of roof coverings;
ii. construction services of guttering and spouting, roof shingling and metal roofing;
iii. waterproofing services on flat roofs and roof terraces;
iv. waterproofing services on the outside of constructions and other subterranean structures; damp proofing.
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This service code does not include
i. Construction services involving the paving of streets, highways and public sidewalks, cf. 995421;
ii. construction services of bridges, elevated highways and tunnels, cf. 995421;
iii. foundation services, cf. 995451
995455 – Structural steel erection services
This service code includes
i. special trade construction services of steel frameworks;
ii. erection services of prefabricated (but not self-manufactured), structural steel components for buildings and other structures such as bridges, overhead cranes or electricity transmission towers; erection of curtain walls;
iii. associated welding work services.
995456 – Masonry services
This service code includes bricklaying, block laying,
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