Just refer below code, at least 1 field before INCLUDE.
TYPES: BEGIN OF gtype_bp_update,
o_partner TYPE REF TO cl_ukm_business_partner,
o_account TYPE REF TO cl_ukm_account,
st_ukm_s_bp_cms TYPE ukm_s_bp_cms,
st_bp_credit_sgm TYPE ukm_s_bp_cms_sgm.
INCLUDE TYPE zst_mass_upd_crdt.
TYPES: END OF gtype_bp_update.