Construction services classification clarifies SAC codes for residential, industrial, commercial and repair building services under GST. Classification groups construction services of buildings under Group 99541 with individual Service Codes delineating construction of single and multi dwelling residential buildings, other residential community buildings, industrial buildings, commercial buildings, other non residential buildings and a residual category; a separate code covers repair, alterations, additions, replacements, renovation, maintenance and remodeling. Explanatory notes, based on a modified UNCPC, list included building types and identify services excluded and classified elsewhere.
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Provisions expressly mentioned in the judgment/order text.
Construction services classification clarifies SAC codes for residential, industrial, commercial and repair building services under GST.
Classification groups construction services of buildings under Group 99541 with individual Service Codes delineating construction of single and multi dwelling residential buildings, other residential community buildings, industrial buildings, commercial buildings, other non residential buildings and a residual category; a separate code covers repair, alterations, additions, replacements, renovation, maintenance and remodeling. Explanatory notes, based on a modified UNCPC, list included building types and identify services excluded and classified elsewhere.
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