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HSN Codes and GST Rates of HSN 99542

General construction services of civil engineering works

HSN Code Description of Service GST Rate

9954

Construction services

99542

General construction services of civil engineering works

995421

General construction services of highways, streets, roads, railways, airfield runways, bridges and tunnels

This 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 waterworks

This 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 works

This 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 works

This 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 plants

This 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 infrastructure

This 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 facilities

This 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.c

This 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.


15
May
S
M
T
W
T
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)).