Tiling and Carpeting Services

**Exclusions/References:** - Units mainly engaged in - (a) installing roofing tiles are included in Class 3223 Roofing Services; and - (b) installing wooden flooring are included in Class 3242 Carpentry Services. **Primary Activities:** - Carpet or carpet tile laying - Floor covering laying n.e.c. - Floor sanding - Floor tiling (using ceramic, concrete or cut stone tiles) - Linoleum or linotile fixing - Mosaic work on construction projects - Slate flooring installation - Terrazzo laying - Wall tiling (using ceramic, concrete or cut stone tiles)