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        Construction services

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        Construction services classification under SAC heading guides GST treatment for general and specialized construction services. Construction services for GST are classified under the Services Code framework to include general construction of complete works and specialized construction relating to parts of buildings or civil engineering works; the classification follows the Modified United Nations Central Product Classification and is set out under the relevant SAC heading with accompanying explanatory notes and schedules.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Construction services classification under SAC heading guides GST treatment for general and specialized construction services.

                                Construction services for GST are classified under the Services Code framework to include general construction of complete works and specialized construction relating to parts of buildings or civil engineering works; the classification follows the Modified United Nations Central Product Classification and is set out under the relevant SAC heading with accompanying explanatory notes and schedules.


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