Building completion and finishing 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)
54
Group 99547
Building completion and finishing services
55
995471
Glazing services
56
995472
Plastering services
57
995473
Painting services
58
995474
Floor and wall tiling services
59
995475
Other floor laying, wall covering and wall papering services
60
995476
Joinery and carpentry services
61
995477
Fencing and railing services
62
995478
Other building completion and finishing services nowhere else classified
63
995479
Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
Explanatory Notes:- Based on the Modifi
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v. paint removal services
995474 – Floor and wall tiling services
This service code includes
i. construction services involving the laying or setting of ceramic, concrete or stone wall tiles, floor tiles and flagstones inside and outside of buildings and other structures;
ii. decorative covering of exterior walls of buildings with ceramic materials, stone, brick, etc.
995475 – Other floor laying, wall covering and wall papering services
This service code includes
i. laying of carpeting, linoleum and other flexible floor coverings. Related finishing services are included;
ii. laying services of wood floors and floor coverings, including parquet and other wood flooring. Related finishing services such as sanding, wax polishing, sealing, etc. are included;
iii. hanging services of paper and other flexible wall coverings; wall paper removal services
995476 – Joinery and carpentry services
This service code includes
i. installation services of door and window frames a
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s
i. installation services of fences, railings and similar enclosures. The fences may be of different materials (wire, wood, steel, fibre glass) and may be used at various sites (courts, playgrounds, residential properties or industrial premises);
ii. installation services of (metal) fire escape staircases
995478 – Other building completion and finishing services n.e.c.
This service code includes
i. cleaning of outer walls by steam cleaning or sandblasting;
ii. acoustic services involving the application of acoustic panels, tiles and other materials to interior walls and ceilings;
iii. construction services of poured-in-place terrazzo and interior marble, granite or slate work;
iv. general repair and maintenance services;
v. building completion and finishing services n.e.c.
995479 – Services n.e.c. involving repair, alterations, additions, replacements, maintenance of the works covered above.
This service code includes services not elsewhere specifically classified,
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