HSN Code | Description of Service | GST Rate |
---|---|---|
9954 |
Construction services | |
99541 |
General Construction services of buildings. |
|
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 |
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☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
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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 -
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).