| 9954 | Construction services |
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
| 995416 | Construction services of other buildings nowhere else classified |
| 995417 | (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i... |
| 995418 | Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A... |
| 995419 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
| 995423 | General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works |
| 995424 | General construction services of local water and sewage pipelines, electricity and communication cables and related works |
| 995425 | General construction services of mines and industrial plants |
| 995426 | General Construction services of Power Plants and its related infrastructure |
| 995427 | General construction services of outdoor sport and recreation facilities |
| 995428 | General construction services of other civil engineering works nowhere else classified |
| 995429 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above |
| 995431 | Demolition services |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches |
| 995433 | Excavating and earthmoving services |
| 995434 | Water well drilling services and septic system installation services |
| 995435 | Other site preparation services nowhere else classified |
| 995439 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 995441 | Installation, assembly and erection services of prefabricated buildings |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions |
| 995443 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) |
| 995444 | Other assembly and erection services nowhere else classified |
| 995449 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 995451 | Pile driving and foundation services |
| 995452 | Building framing and roof framing services |
| 995453 | Roofing and waterproofing services |
| 995454 | Concrete services |
| 995455 | Structural steel erection services |
| 995456 | Masonry services |
| 995457 | Scaffolding services |
| 995458 | Other special trade construction services nowhere else classified |
| 995459 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 995461 | Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services |
| 995462 | Water plumbing and drain laying services |
| 995463 | Heating, ventilation and air conditioning equipment installation services |
| 995464 | Gas fitting installation services |
| 995465 | Insulation services |
| 995466 | Lift and escalator installation services |
| 995468 | Other installation services nowhere else classified |
| 995469 | Services involving repair, alterations, additions, replacements, maintenance of the installations covered above |
| 995471 | Glazing services |
| 995472 | Plastering services |
| 995473 | Painting services |