Air Conditioning and Heating Services

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing air conditioning duct work are included in Class 2240 Sheet Metal Product Manufacturing (except Metal Structural and Container Products); - (b) the on.site assembly of industrial furnaces from prefabricated components are included in Class 3109 Other Heavy and Civil Engineering Construction; and - (c) installing motor vehicle air conditioning equipment are included in Class 9411 Automotive Electrical Services. **Primary Activities:** - Air conditioning duct work installation - Air conditioning equipment installation (except motor vehicle air conditioning equipment) - Coolroom refrigerator installation - Freezer room construction - Heating equipment installation (except industrial furnaces) - Oil heater installation - Refrigeration equipment installation - Ventilation equipment installation n.e.c.