Building completion and finishing services
Services Code \/ Classification (SAC)
GST
Scheme of Classification of Services
\n S.No.
\n Chapter, Section, Heading or Group
\n Service Code (Tariff)
\nService Description
\n(1)
\n(2)
\n(3)
\n(4)
\n54
\nGroup 99547
\n\t
\nBuilding completion and finishing services
\n55
\n\t
\n 995471
\nGlazing services
\n56
\n\t
\n 995472
\nPlastering services
\n57
\n\t
\n 995473
\nPainting services
\n58
\n\t
\n 995474
\nFloor and wall tiling services
\n59
\n\t
\n 995475
\nOther floor laying, wall covering and wall papering services
\n60
\n\t
\n 995476
\nJoinery and carpentry services
\n61
\n\t
\n 995477
\nFencing and railing services
\n62
\n\t
\n 995478
\nOther building completion and finishing services nowhere else classified
\n63
\n\t
\n 995479
\nServices involving repair, alterations, additions, replacements, maintenance of the completion\/finishing works covered above
\n
\nExplanatory Notes:- Based on the Modifi<\/p>\n
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\n995474 – Floor and wall tiling services
\n This service code includes
\n 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;
\n ii. decorative covering of exterior walls of buildings with ceramic materials, stone, brick, etc.
\n995475 – Other floor laying, wall covering and wall papering services
\n This service code includes
\n i. laying of carpeting, linoleum and other flexible floor coverings. Related finishing services are included;
\n 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;
\n iii. hanging services of paper and other flexible wall coverings; wall paper removal services
\n995476 – Joinery and carpentry services
\n This service code includes
\n i. installation services of door and window frames a<\/p>\n
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\n 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);
\n ii. installation services of (metal) fire escape staircases
\n995478 – Other building completion and finishing services n.e.c.
\n This service code includes
\n i. cleaning of outer walls by steam cleaning or sandblasting;
\n ii. acoustic services involving the application of acoustic panels, tiles and other materials to interior walls and ceilings;
\n iii. construction services of poured-in-place terrazzo and interior marble, granite or slate work;
\n iv. general repair and maintenance services;
\n v. building completion and finishing services n.e.c.
\n995479 – Services n.e.c. involving repair, alterations, additions, replacements, maintenance of the works covered above.
\n This service code includes services not elsewhere specifically classified,<\/p>\n
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