HSN Code | Description of Service | GST Rate |
---|---|---|
9954 |
Construction services | |
99541 |
General Construction services of buildings. |
|
995411 |
General Construction services of single dwelling or multi dwelling or multi-storied residential buildingsThis service code includes i. Construction services of single dwelling or multi dwelling residential buildings. ii. Construction services of single storied or multi storied residential buildings. |
|
995412 |
General Construction services of other residential buildingsThis service code includes i. construction services of residential buildings for communities, including residences for the elderly, students, children and other social groups such as retirement homes, hostels, fraternity homes, orphanages, homeless shelters etc |
|
995413 |
General construction services of industrial buildingsThis service code includes construction services of i. buildings used for production and assembly activities of industrial establishments ii.factories, plants and workshops iii. agricultural buildings, including silos and other storage facilities This service code does not include: - construction services of mining facilities, cf. 995425 - construction services of power plants, cf. 995426 |
|
995414 |
General construction services of commercial buildingsThis service code includes construction services of commercial or administrative buildings such as: i. buildings used primarily in the wholesale and retail trades; ii. shopping centres, shopping malls, department stores, detached shops and boutiques, indoor markets etc.; iii. warehouses; iv. exhibition halls; v. office buildings and bank buildings; vi. air, rail or road transport terminals; vii. parking garages and petrol and service stations |
|
995415 |
General construction services of other non-residential buildingsThis service code includes construction services for: i. public entertainment buildings such as cinemas, theatres, concert halls, dance halls and nightclubs; ii. hotels, motels, inns, hostels and similar buildings; iii. restaurants; iv. educational buildings such as schools, colleges, universities, libraries, archives and museums; v. health-related buildings such as hospitals, clinics and sanatoria, including veterinary clinics; vi. indoor sports or recreation installations (ice rinks, gymnasia, indoor tennis courts, general- purpose sports halls, boat sheds, boxing rings, etc.; vii. convention and congress centres; viii. religious buildings; ix. prison buildings; law courts, parliament buildings; x. non-residential farm buildings; xi. communication buildings (radio and television broadcast buildings, telephone exchange buildings, telecommunications centres etc.); This service code does not include construction services for outdoor sports and recreation facilities, cf. 995427 |
|
995416 |
General construction services of other buildings n.e.cThis service code includes construction of other buildings not elsewhere specifically classified. |
|
995419 |
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above.This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above. |
|
99542 |
General construction services of civil engineering works |
|
995421 |
General construction services of highways, streets, roads, railways, airfield runways, bridges and tunnelsThis service code includes construction services i. for formations of highways, including elevated highways, roads, streets, other vehicular and pedestrian ways and open car parks; ii. footpaths, traffic-calming structures, cycle tracks, etc; iii. vehicular and pedestrian underpasses and overpasses; iv. construction or restoration of road surface and parking lots with asphalt, concrete, etc; v. installation services of crash barriers, low separating walls, traffic signs, etc.; vi. creation, maintenance and signposting of tracks and paths; vii. painting services of markings on roads, parking lots and similar surfaces; viii. railway roadbeds for long-line and commuter rails, street tramways and underground or elevated urban rapid transit systems; ix. railway electrification structures including laying services of ballast and rails; x. installation services of switch gear, points and crossings; xi. construction services of control and safety systems for railway tracks; xii. construction services of funicular railways and cable car systems; xiii. construction services for airfield runways, including taxiways, aprons and related airport structures other than buildings; xiv. construction of bridges, highway, road and railway tunnels and tunnels for underground railway traffic |
|
995422 |
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworksThis service code includes construction services for construction of i. aqueducts, water conduits and similar waterways designed to convey water for the purpose of water supply, except pipelines; ii. harbour bottoms and harbour channels, breakwaters, quays, piers, jetties, docks, wharves and similar structures; iii. riverworks and canal construction for water transport traffic; iv. locks, floodgates, sluices, lifts, dry docks, slipways, barrages and other hydromechanical structures; v. dredging services, rock and silt removal and other water-associated construction services; vi. underwater work (by divers, frogmen or other techniques) and various hydraulic engineering services; construction services for construction of dams and similar water-retaining structures; vii. embankments for coastal and other waterside areas; viii. irrigation and flood control waterworks. This service code does not include: - laying of submarine cables, cf.995423 - pile driving services, cf. 995451 |
|
995423 |
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related worksThis service code includes construction of i. long-distance overland, underground and submarine pipelines for the conveyance of petroleum products, gas, water or other products; ii. pumping stations and similar related structures; iii. long-distance overland, underground or submarine telecommunication cables &transmission lines; iv. long-distance high tension electric power transmission lines (cables); v. long-distance electricity power lines for railways; vi. transformer stations, pylons etc |
|
995425 |
General construction services of local pipelines and electricity & communication cables and related worksThis service code includes construction services for i. local gas pipelines and water and sewer mains; ii. local hot-water and steam pipelines; iii. local electricity transmission cables; iv. local communication transmission cables, including television cables; v. ancillary works such as: transformer stations and substations for distribution within local boundaries; vi. transmission towers including antennas; vii. sewage disposal plants, water treatment and purification plants etc. |
|
995426 |
General construction services of mines and industrial plantsThis service code includes construction services i. for mining and related facilities, other than buildings, such as mine loading and discharging stations, winding-shafts and towers, tunnels and drifts associated with mining operations ii. for manufacturing facilities of basic chemicals, compounds, pharmaceuticals and other chemicals iii. for manufacturing facilities such as blast furnaces and coke ovens, iron foundries and specialized facilities for manufacturing, not elsewhere classified This service code does not include: construction services of industrial buildings, cf. 995413 |
|
995427 |
General construction services of power plants and its related infrastructureThis service code includes construction services for power plants and their related constructions including plants and equipment for nuclear-powered generating stations |
|
995428 |
General construction services of outdoor sport and recreation facilitiesThis service code includes construction services for i. grounds for sports generally played in open air such as football, baseball, rugby, track and field, tennis, car or bicycle races and horse races ii. recreation installations, e.g., golf courses, beach installations, marinas for pleasure boats iii. public parks and gardens, zoological and botanical gardens |
|
995429 |
Construction services of other civil engineering works n.e.cThis service code includes construction services for i. military engineering works, e.g., forts, blockhouses, bunkers, firing ranges, military testing centres, etc; ii. satellite launching sites; iii. waste dumps and waste incinerators; iv. plants for treating and processing of hazardous/non-hazardous materials; v. Other civil engineering works, n.e.c. |
|
995429 |
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above.This service code includes services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above. |
|
99543 |
Site preparation services |
|
995431 |
Demolition servicesThis service code includes i. wrecking and demolition services of buildings and other structures; ii. wrecking and demolition services of streets and highways |
|
995432 |
Site formation and clearance servicesThis service code includes i. preparation services of lands, including agricultural lands; ii. preparation services to make sites ready for subsequent construction work, including blasting and rock removal work services; iii. site clearance, including clearance of undergrowth; iv. soil stabilization; v. test drilling and boring and core extraction services for construction, geophysical, geological or similar purposes; vi. horizontal drilling for the passage of cables or drainpipes; vii. digging of trenches for site drainage; draining of land etc This service code does not include: - demolition services, cf. 995431 - excavating and earthmoving services, cf. 995433 - water well drilling, cf. 995434 - tilling of fields preparatory to planting, cf. 998611 - test drilling services incidental to oil and gas extraction, cf. 998621 - test drilling services incidental to mining (except oil and gas extraction), cf. 998622 |
|
995433 |
Excavating and earthmoving servicesThis service code includes i. large-scale earthwork, excavation, sloping and earthmoving services involving making of embankments or cuttings, prior to highway construction (roads, motorways, railways, etc.); ii. digging of trenches, for utilities, urban drainage, various roadworks, etc.; iii. digging of conventional ditches for various constructions; iv. land recreation work services; v. contaminated top soil stripping work services; vi. other excavating and earthmoving work services This service code does not include i. site formation and clearance services, cf. 54320; ii. foundation services, cf. 54512 |
|
995434 |
Water well drilling and septic system installation servicesThis service code includes i. special trade construction services involving drilling or digging water wells, installation services of water well pumps and well piping systems; ii. installation services of septic systems, including aerobic septic systems, evaporation-transpiration (ET) septic systems, greywater systems, holding tank septic systems, pressure dosing septic systems, septic disinfection systems, chemical, composting, incinerating and waterless toilets; iii. construction services of leach fields or drainfields |
|
995435 |
Other Site Preparation Services n.e.cThis service code includes other site preparation services not elsewhere specifically classified. |
|
995439 |
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the site preparations above.This service code includes services involving repair, alterations, additions, replacements, maintenance of the site preparations covered above. |
|
99544 |
Assembly and erection of prefabricated constructions: |
|
995441 |
Installation, assembly and erection services of prefabricated buildings |
|
995442 |
Installation, assembly and erection services of other prefabricated structures and constructionsThis service code does not include: i. erection services of prefabricated steel parts for buildings and other structures, cf. 995455 |
|
995443 |
Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) |
|
995449 |
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.This service code includes services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
|
99545 |
Special trade construction services |
|
995451 |
Pile driving and foundation servicesThis service code includes i. services of installing of piles of natural or manufactured materials by impact hammering, vibrating or pushing into the earth; ii. services related to foundation works. This service code does not include i. excavation work services, cf. 995433; ii. concrete work services, cf. 995454 |
|
995452 |
Building framing & Roof framing servicesThis service code includes i. services of erecting frames for buildings, made from wood or metal; ii. platform framing; balloon framing; iii. services of erecting wall frames; iv. services of erecting floor and ceiling frames; v. construction services involving the installation of roof frames; stick framing, truss framing etc. |
|
995453 |
Roofing and waterproofing servicesThis service code includes i. construction services involving the installation of any kind of roof coverings; ii. construction services of guttering and spouting, roof shingling and metal roofing; iii. waterproofing services on flat roofs and roof terraces; iv. waterproofing services on the outside of constructions and other subterranean structures; damp proofing. This service code does not include: - insulation work services, cf. 995465 |
|
995454 |
Concrete servicesThis service code includes i. services of erection of reinforced concrete frame, requiring specialized skills or equipment because of its size or the method used; ii. construction services of domes and thin shells in concrete; iii. special trade construction services involving steel bending and welding for reinforced concreting on construction projects; iv. casting of concrete in formwork and other services generally making use of concrete (general foundations, base courses, raft foundations, stanchions, floors, etc.); v. services involving the construction of formwork and reinforcement; vi. consolidation of foundations This service code does not include i. Construction services involving the paving of streets, highways and public sidewalks, cf. 995421; ii. construction services of bridges, elevated highways and tunnels, cf. 995421; iii. foundation services, cf. 995451 |
|
995455 |
Structural steel erection servicesThis service code includes i. special trade construction services of steel frameworks; ii. erection services of prefabricated (but not self-manufactured), structural steel components for buildings and other structures such as bridges, overhead cranes or electricity transmission towers; erection of curtain walls; iii. associated welding work services. |
|
995456 |
Masonry servicesThis service code includes bricklaying, block laying, stone setting and other masonry work services This service code does not include: - concrete work services, cf. 995454 - interior fitting decoration work services, cf. 99547 |
|
995457 |
Scaffolding servicesThis service code includes scaffold and work-platform erecting and dismantling work, including renting of scaffolding and work platforms. |
|
995458 |
Other special trade construction servicesThis service code includes i. Construction services of factory chimneys; ii. Construction services of refractory linings for furnaces, etc.; iii. Construction services of ornamental fire places; iv. Other special trade construction services not elsewhere classified, e.g., moving of buildings |
|
995459 |
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.This service code includes services involving repair, alterations, additions, replacements, maintenance of the works covered above. |
|
99546 |
Installation services |
|
995461 |
Electrical installation services including electrical wiring & fitting services, fire alarm installation services, burglar alarm installation servicesThis service code includes i. special trade installation services involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects; ii. electrical wiring and fitting services for emergency power supply systems; iii. electrical services arising from the installation of appliances; iv. installation services of meters; installation services of fire alarm systems; v. installation services of burglar alarm systems at the construction site; vi. installation services of all types of residential antenna including satellite antenna; vii. installation services of cable television lines within a building; installation services of lightning conductors; viii. electrical installation services of telecommunications equipment; ix. electrical installation services of illumination and signalling systems for roads, railways, airports, harbours and similar premises; x. installation services of heavy electrical equipment; xi. installation services of telecommunications wiring, including of fibre optic cables; xii. other electrical installation services n.e.c. |
|
995462 |
Water plumbing and drain laying servicesThis service code includes i. installation services involving primary hot- and cold-water piping systems (i.e. plumbing), including sprinkler installation; ii. installation services of fixed sanitary ware; iii. associated plumbing work services; iv. installation services of pressurized water supplies for firefighting (including fire plugs with hose and spout); v. construction services of connection to main sewers in streets or alleys; vi. placing of materials, construction and alteration of drains, beginning outside of a building, to its connection with the main sewer in the street, alley or other disposal terminal |
|
995463 |
Heating, ventilation and air-conditioning equipment installation servicesThis service code includes i. installation services of heating equipment, including related pipe work, duct work and sheet metal services; ii. installation and maintenance of central heating control systems; iii. connection to the district heating system; iv. maintenance and repair services of domestic boilers and burners; v. installation services of ventilation, refrigeration or air-conditioning equipment for dwellings, computer centres, offices and shops, including related pipe work, duct work and sheet metal services; |
|
995464 |
Gas fitting installation servicesThis service code includes i. installation services of parts and equipment for the supply or conduct of oxygen and other gases used in hospitals, homes etc; ii. connection of other gas-operated equipment; |
|
995465 |
Insulation servicesThis service code includes i. installation services of weather-proofing thermal insulation in exterior wall cavities; ii. thermal insulation services of hot and chilled water pipes, boilers and duct runs; iii. sound insulation services; iv. fireproofing work services; |
|
995466 |
Lift and escalator installation servicesThis service code includes installation services of lifts, escalators, travelators (moving sidewalks) etc |
|
995468 |
Other installation services n.e.cThis service code includes i. installation services of draperies and curtains; ii. installation services of blinds and awnings; iii. installation services of signs (luminous or not); iv. installation services, n.e.c., involving goods not regarded as part of the basic building structure; v. other installation services n.e.c. |
|
995469 |
Services n.e.c involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the works covered above.This service code includes services not elsewhere specifically classified, involving repair, alterations, additions, replacements, maintenance of the works covered above. |
|
99547 |
Building completion and finishing services |
|
995471 |
Glazing servicesThis service code includes i. installation services of glass cladding, mirror walls and other glass products; ii. closed-in work, such as window glass installation work services. |
|
995472 |
Plastering servicesThis service code includes i. construction services of interior and exterior plaster or stucco and of lathing materials; ii. dry walling services involving the installation of wallboard, generally of gypsum. |
|
995473 |
Painting servicesThis service code includes i. painting services (principally decorative) of building interiors and similar services (e.g., application of coatings, lacquer, etc.); ii. painting services of building exteriors (principally for protection); iii. painting services of railings, gratings, doors and window frames of buildings, etc; iv. painting services of other engineering structures; v. paint removal services |
|
995474 |
Floor and wall tiling servicesThis service code includes i. construction services involving the laying or setting of ceramic, concrete or stone wall tiles, floor tiles and flagstones inside and outside of buildings and other structures; ii. decorative covering of exterior walls of buildings with ceramic materials, stone, brick, etc. |
|
995475 |
Other floor laying, wall covering and wall papering servicesThis service code includes i. laying of carpeting, linoleum and other flexible floor coverings. Related finishing services are included; ii. laying services of wood floors and floor coverings, including parquet and other wood flooring. Related finishing services such as sanding, wax polishing, sealing, etc. are included; iii. hanging services of paper and other flexible wall coverings; wall paper removal services |
|
995476 |
Joinery and carpentry servicesThis service code includes i. installation services of door and window frames and of doors, windows, shutters, slatted shutters, garage doors, etc., made of any kind of material; ii. armouring of outside doors and installation services of armoured doors; iii. installation services of fire doors; iv. installation services of movable partitions and false ceilings on metallic structures; v. installation services of verandas and conservatories for private houses; vi. installation services involving carpentry and joinery work with materials other than metals; vii. installation services of interior staircases, construction of wall cupboards, installation services of fitted kitchen units; viii. installation services of clapboard, panelling, etc.; ix. installation services of standard or custom fabricated sheet metal components; x. installation services of decorative iron or steel work or of ornamental or architectural metal work; xi. installation services of grilles covering radiators |
|
995477 |
Fencing and railing servicesThis service code includes i. installation services of fences, railings and similar enclosures. The fences may be of different materials (wire, wood, steel, fibre glass) and may be used at various sites (courts, playgrounds, residential properties or industrial premises); ii. installation services of (metal) fire escape staircases |
|
995478 |
Other building completion and finishing services n.e.cThis service code includes i. cleaning of outer walls by steam cleaning or sandblasting; ii. acoustic services involving the application of acoustic panels, tiles and other materials to interior walls and ceilings; iii. construction services of poured-in-place terrazzo and interior marble, granite or slate work; iv. general repair and maintenance services; v. building completion and finishing services n.e.c. |
|
995479 |
Services n.e.c. involving repair, alterations, additions, replacements, maintenance of the works covered above.This service code includes services not elsewhere specifically classified, involving repair, alterations, additions, replacements, maintenance of the works covered above. |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).