Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Utilities

Division 43 : Specialized construction activities

SECTION F : CONSTRUCTION
Division 43: Specialized construction activities
GroupClassSub-classDescription
431 Demolition and site preparation
Demolition
This class includes demolition or wrecking of buildings and other structures
43110Demolition
4312 Site preparation
This class excludes:
- drilling of production oil or gas wells, see 0610, 0620
- decontamination of soil, see 3900
- water well drilling, see 4220
- shaft sinking, see 4390
- oil and gas field exploration, geophysical, geological and seismic surveying, see 7110
43121Site preparation for mining including overburden removal and other development and preparation of mineral properties and sites except oil and gas sites
43122Site preparation including drilling, boring and core sampling for construction, geophysical, geological or similar purposes
43123Clearing of building sites, earth moving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting etc.
43129Other site preparation activities n.e.c.
432 Electrical, plumbing and other construction installation activities
4321 Electrical installation
This class excludes:
- construction of communications and power transmission lines, see 4220
43211Installation of electrical wiring and fittings
43212Installation of telecommunications wiring, computer network and cable television wiring, including fibre optic, satellite dishes
43213Installation of street lighting and electrical signals
43214Installation of fire alarm system and burgler alarm system
43219Other electrical electrical installation n.e.c.
4322 Plumbing, heat and air-conditioning installation
This class excludes:
- installation of electric baseboard heating, see 4321
43221Installation of plumbing for water, gas and sanitation equipments
43222Installation of heating systems (electric, gas and oil), furnaces, cooling towers, non-electric solar energy collectors etc.
43229Other plumbing, heat and air conditioning activities n.e.c.
4329 Other construction installation
This class excludes:
- installation of industrial machinery, see 3320
43291Installation of elevators, escalators
43292Installation of thermal, sound or vibration insulation system in buildings
43299Other construction projects n.e.c.
433 Building completion and finishing
4330 Building completion and finishing
This class excludes:
- general interior cleaning of buildings and other structures, see 8121
- specialized interior and exterior cleaning of buildings, see 8129
- activities of interior decoration designers, see 7410
43301Installation of doors, windows, door and window frames, fitted kitchens, of wood or other materials
43302Interior completion such as ceilings, wooden wall coverings, movable partitions etc. ; Laying of parquet and other wood floor coverings, carpets and linoleum, wallpaper; tiling with ceramic, concrete or cut stone ceramic etc.
43303Interior and exterior painting, glazing, plastering and decorating of buildings or civil engineering structures
43309Other building completion and finishing
439 Other specialized construction activities
4390 Other specialized construction activities
This class includes construction activities specializing in one aspect common to different kind of structures, requiring specialized skill or equipment, subsurface work, construction of outdoor swimming pools, steam cleaning, sand blasting and similar activities for building exteriors, renting of cranes with operator
This class excludes:
- renting of construction machinery and equipment without operator, see 7730
43900Other specialized construction activities

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.