HSN Code | Description of Service | GST Rate |
---|---|---|
9954 |
Construction services | |
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. |
☑ 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)).