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HSN Codes and GST Rates of HSN 99541

General Construction services of buildings.

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 buildings

This 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 buildings

This 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 buildings

This 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 buildings

This 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 buildings

This 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.c

This 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.
15
May
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F
S
20 May

☑ 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.]

25 May

☑ 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 -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).