Special trade construction service classification sets code-specific inclusions and exclusions to determine GST service categorisation. Group 99545 enumerates special trade construction services into service codes that specify included activities and express exclusions: 995451 for pile driving and foundation works (excluding excavation and concrete services); 995452 for building and roof framing; 995453 for roofing and waterproofing (excluding insulation); 995454 for specialized reinforced concrete and formwork (excluding paving, bridges and general foundation services); 995455 for structural steel erection; 995456 for masonry (excluding concrete and interior fitting); 995457 for scaffolding (including rental); 995458 for other special trade construction tasks; and 995459 for repair, alterations and maintenance of the listed works.
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.
Special trade construction service classification sets code-specific inclusions and exclusions to determine GST service categorisation.
Group 99545 enumerates special trade construction services into service codes that specify included activities and express exclusions: 995451 for pile driving and foundation works (excluding excavation and concrete services); 995452 for building and roof framing; 995453 for roofing and waterproofing (excluding insulation); 995454 for specialized reinforced concrete and formwork (excluding paving, bridges and general foundation services); 995455 for structural steel erection; 995456 for masonry (excluding concrete and interior fitting); 995457 for scaffolding (including rental); 995458 for other special trade construction tasks; and 995459 for repair, alterations and maintenance of the listed works.
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