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HSN Codes and GST Rates of HSN 995415

General construction services of other non-residential buildings

HSN Code Description of Service GST Rate

9954

Construction services

99541

General Construction services of buildings.

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


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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)).