Explanatory Notes to the Scheme of Classification of Services

Explanatory Notes to the Scheme of Classification of Services

Explanatory Notes to the Scheme of Classification of Services has been issued.

Below are thr preface and details for your reference:

Preface

The Scheme of Classification of Services adopted for the purposes of GST is a modified version of the United Nations Central Product Classification. 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. 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.

Explanatory Notes to the Scheme of Classification of Services

9954 Construction services: This heading includes: General Construction services for all complete constructions. 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 Construction services of single dwelling or multi dwelling residential buildings Construction services of single storied or multi storied residential buildings. 995412 General Construction services of other residential buildings This service code includes 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 buildings used for production and assembly activities of industrial establishments. ii. factories, plants and workshops iii. agricultural buldings, including silos and other storage facilities This service code does not include: construction services of mining facilities, cf. 995425 construction services of power plants, cf. 995426