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HSN Codes and GST Rates of HSN 99546

Installation services

HSN Code Description of Service GST Rate

9954

Construction services

99546

Installation services

995461

Electrical installation services including electrical wiring & fitting services, fire alarm installation services, burglar alarm installation services

This service code includes

i. special trade installation services involving the installation of basic electrical wiring circuits or fittings in buildings and other construction projects;

ii. electrical wiring and fitting services for emergency power supply systems;

iii. electrical services arising from the installation of appliances;

iv. installation services of meters; installation services of fire alarm systems;

v. installation services of burglar alarm systems at the construction site;

vi. installation services of all types of residential antenna including satellite antenna;

vii. installation services of cable television lines within a building; installation services of lightning conductors;

viii. electrical installation services of telecommunications equipment;

ix. electrical installation services of illumination and signalling systems for roads, railways, airports, harbours and similar premises;

x. installation services of heavy electrical equipment;

xi. installation services of telecommunications wiring, including of fibre optic cables;

xii. other electrical installation services n.e.c.

995462

Water plumbing and drain laying services

This service code includes

i. installation services involving primary hot- and cold-water piping systems (i.e. plumbing), including sprinkler installation;

ii. installation services of fixed sanitary ware;

iii. associated plumbing work services;

iv. installation services of pressurized water supplies for firefighting (including fire plugs with hose and spout);

v. construction services of connection to main sewers in streets or alleys;

vi. placing of materials, construction and alteration of drains, beginning outside of a building, to its connection with the main sewer in the street, alley or other disposal terminal

995463

Heating, ventilation and air-conditioning equipment installation services

This service code includes

i. installation services of heating equipment, including related pipe work, duct work and sheet metal services;

ii. installation and maintenance of central heating control systems;

iii. connection to the district heating system;

iv. maintenance and repair services of domestic boilers and burners;

v. installation services of ventilation, refrigeration or air-conditioning equipment for dwellings, computer centres, offices and shops, including related pipe work, duct work and sheet metal services;

995464

Gas fitting installation services

This service code includes

i. installation services of parts and equipment for the supply or conduct of oxygen and other gases used in hospitals, homes etc;

ii. connection of other gas-operated equipment;

995465

Insulation services

This service code includes

i. installation services of weather-proofing thermal insulation in exterior wall cavities;

ii. thermal insulation services of hot and chilled water pipes, boilers and duct runs;

iii. sound insulation services;

iv. fireproofing work services;

995466

Lift and escalator installation services

This service code includes installation services of lifts, escalators, travelators (moving sidewalks) etc

995468

Other installation services n.e.c

This service code includes

i. installation services of draperies and curtains;

ii. installation services of blinds and awnings;

iii. installation services of signs (luminous or not);

iv. installation services, n.e.c., involving goods not regarded as part of the basic building structure;

v. other installation services n.e.c.

995469

Services n.e.c involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the works covered above.

This service code includes services not elsewhere specifically classified, involving repair, alterations, additions, replacements, maintenance of the works covered above.


15
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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)).