Construction of other civil engineering projects n.e.c.

**Official Rulings:** - Go-kart track installation activities

This class includes: - construction of industrial facilities, except buildings, such as: . refineries . chemical plants - construction work, other than buildings, such as: . outdoor sports facilities This class also includes: - land subdivision with land improvement (e.g. adding of roads, utility infrastructure etc.)

This class excludes: - installation of industrial machinery and equipment, see 33.20 - land subdivision without land improvement, see 68.10 - project management activities related to civil engineering works, see 71.12