Item 39: [Materials for repair or constrItem 39: [Materials for repair or construction of buildings etc.]

#### Item 39: \[Materials for repair or construction of buildings etc.\] (1) The following goods, if they are of a kind ordinarily used as raw materials in the construction or repair of buildings, fixtures, structures or other works that are attached to land: (a) structural building units or architectural building units; (b) boards, sheets and linings; (c) wall ties; (d) dampcourse and materials for dampcourse; (e) roofing materials (including skylights); (f) wall, roof and ceiling ventilators; (g) flooring for buildings, for application in a plastic condition; (h) metal building materials, including: (i) girders, rods, bars, wire, sheets, mesh and lathing; (ii) fabricated units made up of goods covered by subparagraph (i); (iii) attachments for fabricated units covered by subparagraph (ii); (i) plaster, plaster products and goods having structural uses similar to plaster and plaster products; (j) piping, tubing, and fittings (and parts for fittings) for piping and tubing; (k) glass (including wired glass) and glass substitutes; (l) leadlights and other lights panels or squares having similar uses and made principally of glass and metal; (m) pavement lights, and components for the on‑site construction of pavement lights; (n) doors and door frames; (na) windows, shutters, window frames, louvre frames, window sashes, window screens and window fittings; (o) builders hardware; (p) bonding, setting and sealing agents. (2) Boards, sheets and linings for use by a person exclusively in the construction or repair of buildings or other fixtures. (3) This Item does not cover: (a) duct work, or channelling, of a kind ordinarily used in forced‑draught ventilating or air‑conditioning systems; (b) fittings, accessories and attachments for goods covered by paragraph (a), or goods designed to form part of goods covered by paragraph (a); (c) piping, tubing or channelling of a kind ordinarily used for slides or water slides; (d) piping or tubing of a kind ordinarily used in, or in connection with, beer drawing plant; (e) rubber hose or rubber tubing, or any other hose or tubing of a kind ordinarily used for any of the purposes for which rubber hose or rubber tubing is ordinarily used; (f) liners and filtering equipment for swimming pools and spas, or goods designed to form part of swimming pools or spas; (g) tiles, or floor coverings, made of cork, linoleum, rubber, vinyls or similar materials; (h) carpeting (including carpet tiles or squares); (i) electrical fittings, accessories or equipment; (j) goods covered by Item 5, 6 or 7 in Schedule 2. In this subitem, rubber includes synthetic rubber. (4) Goods for use by a person exclusively as raw materials in the construction or on‑site repair of piping or tubing covered by paragraph (1)(j). (5) Manholes or inspection shafts for use by a person exclusively in connection with piping or tubing covered by paragraph (1)(j).