Explanatory Notes to the Scheme of Classification of Services

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Explanatory Notes to the Scheme of Classification of Services

Transcript Of Explanatory Notes to the Scheme of Classification of Services

Explanatory Notes to the Scheme of Classification of Services
Preface
The Scheme of Classification of Services adopted for the purposes of GST is a modified version of the United Nations Central Product Classification. 2. The Explanatory notes for the said Scheme of Classification of Services is based on the explanatory notes to the UNCPC, and as recommended by the committee constituted for the purpose, is annexed. 3. The explanatory notes indicate the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessee and the tax administration as a guiding tool for classification of services. However, it may be noted that where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.
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Explanatory Notes to the Scheme of Classification of Services

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9954

Construction services:

This heading includes: i. General construction services for all complete constructions. ii. Specialized construction services i.e., services related to parts of buildings or civil engineering works, rather than the complete construction object.

99541 General Construction services of buildings.

995411

General Construction services of single dwelling or multi

dwelling or multi-storied residential buildings

This service code includes

i. Construction services of single dwelling or multi dwelling residential buildings.
ii. Construction services of single storied or multi storied residential buildings.

995412 General Construction services of other residential buildings

This service code includes

i. construction services of residential buildings for communities, including residences for the elderly, students, children and other social groups such as retirement homes, hostels, fraternity homes, orphanages, homeless shelters etc

995413 General construction services of industrial buildings

This service code includes construction services of i. buildings used for production and assembly activities of establishments ii.factories, plants and workshops
iii. agricultural buildings, including silos and other storage facilities

industrial

This service code does not include: - construction services of mining facilities, cf. 995425 - construction services of power plants, cf. 995426

995414 General construction services of commercial buildings

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This service code includes construction services of commercial or administrative buildings such as:
i. buildings used primarily in the wholesale and retail trades; ii. shopping centres, shopping malls, department stores, detached shops
and boutiques, indoor markets etc.; iii. warehouses; iv. exhibition halls; v. office buildings and bank buildings; vi. air, rail or road transport terminals; vii. parking garages and petrol and service stations

995415 General construction services of other non-residential buildings

This i.
ii. iii. iv.
v.
vi.
vii. viii.
ix. x. xi.

service code includes construction services for: public entertainment buildings such as cinemas, theatres, concert halls, dance halls and nightclubs; hotels, motels, inns, hostels and similar buildings; restaurants; educational buildings such as schools, colleges, universities, libraries, archives and museums; health-related buildings such as hospitals, clinics and sanatoria, including veterinary clinics; indoor sports or recreation installations (ice rinks, gymnasia, indoor tennis courts, general- purpose sports halls, boat sheds, boxing rings, etc.; convention and congress centres; religious buildings; prison buildings; law courts, parliament buildings; non-residential farm buildings; communication buildings (radio and television broadcast buildings, telephone exchange buildings, telecommunications centres etc.);

This service code does not include construction services for outdoor sports and recreation facilities, cf. 995427

995416 General construction services of other buildings n.e.c
This service code includes construction of other buildings not elsewhere specifically classified.
995419 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above.
This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above.

99542

General construction services of civil engineering works
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995421 General construction services of highways, streets, roads, railways, airfield runways, bridges and tunnels

This i.
ii. iii. iv.
v.
vi. vii. viii.
ix.
x. xi. xii. xiii.
xiv.

service code includes construction services for formations of highways, including elevated highways, roads, streets, other vehicular and pedestrian ways and open car parks; footpaths, traffic-calming structures, cycle tracks, etc; vehicular and pedestrian underpasses and overpasses; construction or restoration of road surface and parking lots with asphalt, concrete, etc; installation services of crash barriers, low separating walls, traffic signs, etc.; creation, maintenance and signposting of tracks and paths; painting services of markings on roads, parking lots and similar surfaces; railway roadbeds for long-line and commuter rails, street tramways and underground or elevated urban rapid transit systems; railway electrification structures including laying services of ballast and rails; installation services of switch gear, points and crossings; construction services of control and safety systems for railway tracks; construction services of funicular railways and cable car systems; construction services for airfield runways, including taxiways, aprons and related airport structures other than buildings; construction of bridges, highway, road and railway tunnels and tunnels for underground railway traffic

995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

This i.
ii.
iii. iv.
v.
vi.
vii. viii.

service code includes construction services for construction of aqueducts, water conduits and similar waterways designed to convey water for the purpose of water supply, except pipelines; harbour bottoms and harbour channels, breakwaters, quays, piers, jetties, docks, wharves and similar structures; riverworks and canal construction for water transport traffic; locks, floodgates, sluices, lifts, dry docks, slipways, barrages and other hydromechanical structures; dredging services, rock and silt removal and other water-associated construction services; underwater work (by divers, frogmen or other techniques) and various hydraulic engineering services; construction services for construction of dams and similar water-retaining structures; embankments for coastal and other waterside areas; irrigation and flood control waterworks.

This service code does not include: - laying of submarine cables, cf.995423 - pile driving services, cf. 995451

995423 General

construction

services

of

long-distance

underground/overland/submarine pipelines, communication and electric

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power lines (cables); pumping stations and related works; transformer stations and related works

This i.
ii. iii.
iv. v. vi.

service code includes construction of long-distance overland, underground and submarine pipelines for the conveyance of petroleum products, gas, water or other products; pumping stations and similar related structures; long-distance overland, underground or submarine telecommunication cables &transmission lines; long-distance high tension electric power transmission lines (cables); long-distance electricity power lines for railways; transformer stations, pylons etc

995425 General construction services of local pipelines and electricity & communication cables and related works
This service code includes construction services for
i. local gas pipelines and water and sewer mains; ii. local hot-water and steam pipelines; iii. local electricity transmission cables; iv. local communication transmission cables, including television cables; v. ancillary works such as: transformer stations and substations for
distribution within local boundaries; vi. transmission towers including antennas; vii. sewage disposal plants, water treatment and purification plants etc.
995426 General construction services of mines and industrial plants
This service code includes construction services
i. for mining and related facilities, other than buildings, such as mine loading and discharging stations, winding-shafts and towers, tunnels and drifts associated with mining operations
ii. for manufacturing facilities of basic chemicals, compounds, pharmaceuticals and other chemicals
iii. for manufacturing facilities such as blast furnaces and coke ovens, iron foundries and specialized facilities for manufacturing, not elsewhere classified
This service code does not include: construction services of industrial buildings, cf. 995413
995427 General construction services of power plants and its related infrastructure
This service code includes construction services for power plants and their related constructions including plants and equipment for nuclear-powered generating stations
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995428 facilities

General construction services of outdoor sport and recreation

This service code includes construction services for

i. grounds for sports generally played in open air such as football, baseball, rugby, track and field, tennis, car or bicycle races and horse races
ii. recreation installations, e.g., golf courses, beach installations, marinas for pleasure boats
iii. public parks and gardens, zoological and botanical gardens

995429 Construction services of other civil engineering works n.e.c
This service code includes construction services for
i. military engineering works, e.g., forts, blockhouses, bunkers, firing ranges, military testing centres, etc;
ii. satellite launching sites; iii. waste dumps and waste incinerators; iv. plants for treating and processing of hazardous/non-hazardous materials; v. Other civil engineering works, n.e.c.
995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above.
This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above.

99543

Site preparation services

995431 Demolition services

This service code includes

i. wrecking and demolition services of buildings and other structures; ii. wrecking and demolition services of streets and highways

995432 Site formation and clearance services

This service code includes

i. preparation services of lands, including agricultural lands; ii. preparation services to make sites ready for subsequent construction work,
including blasting and rock removal work services; iii. site clearance, including clearance of undergrowth; iv. soil stabilization;
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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 (except oil and gas extraction), cf. 998622

995433 Excavating and earthmoving services
This service code includes
i. large-scale earthwork, excavation, sloping and earthmoving services involving making of embankments or cuttings, prior to highway construction (roads, motorways, railways, etc.);
ii. digging of trenches, for utilities, urban drainage, various roadworks, etc.; iii. digging of conventional ditches for various constructions; iv. land recreation work services; v. contaminated top soil stripping work services; vi. other excavating and earthmoving work services
This service code does not include
i. site formation and clearance services, cf. 54320; ii. foundation services, cf. 54512
995434 Water well drilling and 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 involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the site preparations above.
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This service code includes services involving repair, alterations, additions, replacements, maintenance of the site preparations covered above.

99544 Assembly and erection of prefabricated constructions:

995441 Installation, assembly and erection services of prefabricated buildings

995442

Installation, assembly and erection services of other

prefabricated structures and constructions

This i.

service code does not include: erection services of prefabricated steel parts for buildings and other structures, cf. 995455

995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)

995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.

This service code includes services involving repair, alterations, additions, replacements, maintenance of the constructions covered above

99545

Special trade construction services

995451 Pile driving and foundation services

This service code includes

i. services of installing of piles of natural or manufactured materials by impact hammering, vibrating or pushing into the earth;
ii. services related to foundation works.
This service code does not include i. excavation work services, cf. 995433; ii. concrete work services, cf. 995454

995452 Building framing & Roof framing services This service 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.

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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.
This service code does not include: - insulation work services, cf. 995465
995454 Concrete services
This service code includes
i. services of erection of reinforced concrete frame, requiring specialized skills or equipment because of its size or the method used;
ii. construction services of domes and thin shells in concrete; iii. special trade construction services involving steel bending and welding for
reinforced concreting on construction projects; iv. casting of concrete in formwork and other services generally making use of
concrete (general foundations, base courses, raft foundations, stanchions, floors, etc.); v. services involving the construction of formwork and reinforcement; vi. consolidation of foundations
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
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This service code includes bricklaying, block laying, stone setting and other masonry work services
This service code does not include: - concrete work services, cf. 995454 - interior fitting decoration work services, cf. 99547
995457 Scaffolding services
This service code includes scaffold and work-platform erecting and dismantling work, including renting of scaffolding and work platforms.
995458 Other special trade construction services
This service code includes
i. Construction services of factory chimneys; ii. Construction services of refractory linings for furnaces, etc.; iii. Construction services of ornamental fire places; iv. Other special trade construction services not elsewhere classified, e.g.,
moving of buildings
995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.
This service code includes services involving repair, alterations, additions, replacements, maintenance of the works covered above.

99546

Installation services

995461

Electrical installation services including electrical wiring &

fitting services, fire alarm installation services, burglar alarm installation

services

This service code includes

i. special trade installation services involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects;
ii. electrical wiring and fitting services for emergency power supply systems; iii. electrical services arising from the installation of appliances; iv. installation services of meters; installation services of fire alarm systems; v. installation services of burglar alarm systems at the construction site; vi. installation services of all types of residential antenna including satellite
antenna; vii. installation services of cable television lines within a building; installation
services of lightning conductors; viii. electrical installation services of telecommunications equipment;
ix. electrical installation services of illumination and signalling systems for roads, railways, airports, harbours and similar premises;
x. installation services of heavy electrical equipment;

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