HSN Code | Description of Service | GST Rate |
---|---|---|
9954 |
Construction services | |
99543 |
Site preparation services |
|
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 |
☑ 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)).