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HSN Codes and GST Rates of HSN 99545

Special trade construction services

HSN Code Description of Service GST Rate

9954

Construction services

99545

Special trade construction services

995451

Pile driving and foundation services

This service code includes

i. services of installing of piles of natural or manufactured materials by impact hammering, vibrating or pushing into the earth;

ii. services related to foundation works.

This service code does not include

i. excavation work services, cf. 995433;

ii. concrete work services, cf. 995454

995452

Building framing & Roof framing services

This service code includes

i. services of erecting frames for buildings, made from wood or metal;

ii. platform framing; balloon framing;

iii. services of erecting wall frames;

iv. services of erecting floor and ceiling frames;

v. construction services involving the installation of roof frames; stick framing, truss framing etc.

995453

Roofing and waterproofing services

This service code includes

i. construction services involving the installation of any kind of roof coverings;

ii. construction services of guttering and spouting, roof shingling and metal roofing;

iii. waterproofing services on flat roofs and roof terraces;

iv. waterproofing services on the outside of constructions and other subterranean structures; damp proofing.

This service code does not include:

- insulation work services, cf. 995465

995454

Concrete services

This service code includes

i. services of erection of reinforced concrete frame, requiring specialized skills or equipment because of its size or the method used;

ii. construction services of domes and thin shells in concrete;

iii. special trade construction services involving steel bending and welding for reinforced concreting on construction projects;

iv. casting of concrete in formwork and other services generally making use of concrete (general foundations, base courses, raft foundations, stanchions, floors, etc.);

v. services involving the construction of formwork and reinforcement; vi. consolidation of foundations

This service code does not include

i. Construction services involving the paving of streets, highways and public sidewalks, cf. 995421;

ii. construction services of bridges, elevated highways and tunnels, cf. 995421;

iii. foundation services, cf. 995451

995455

Structural steel erection services

This service code includes

i. special trade construction services of steel frameworks;

ii. erection services of prefabricated (but not self-manufactured), structural steel components for buildings and other structures such as bridges, overhead cranes or electricity transmission towers; erection of curtain walls;

iii. associated welding work services.

995456

Masonry services

This service code includes bricklaying, block laying, stone setting and other masonry work services

This service code does not include:

- concrete work services, cf. 995454

- interior fitting decoration work services, cf. 99547

995457

Scaffolding services

This service code includes scaffold and work-platform erecting and dismantling work, including renting of scaffolding and work platforms.

995458

Other special trade construction services

This service code includes

i. Construction services of factory chimneys;

ii. Construction services of refractory linings for furnaces, etc.;

iii. Construction services of ornamental fire places;

iv. Other special trade construction services not elsewhere classified, e.g., moving of buildings

995459

Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.

This service code includes services involving repair, alterations, additions, replacements, maintenance of the works covered above.


15
May
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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)).