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HSN Codes and GST Rates of HSN 99547

Building completion and finishing services

HSN Code Description of Service GST Rate

9954

Construction services

99547

Building completion and finishing services

995471

Glazing services

This service code includes

i. installation services of glass cladding, mirror walls and other glass products;

ii. closed-in work, such as window glass installation work services.

995472

Plastering services

This service code includes

i. construction services of interior and exterior plaster or stucco and of lathing materials;

ii. dry walling services involving the installation of wallboard, generally of gypsum.

995473

Painting services

This service code includes

i. painting services (principally decorative) of building interiors and similar services (e.g., application of coatings, lacquer, etc.);

ii. painting services of building exteriors (principally for protection);

iii. painting services of railings, gratings, doors and window frames of buildings, etc;

iv. painting services of other engineering structures;

v. paint removal services

995474

Floor and wall tiling services

This service code includes

i. construction services involving the laying or setting of ceramic, concrete or stone wall tiles, floor tiles and flagstones inside and outside of buildings and other structures;

ii. decorative covering of exterior walls of buildings with ceramic materials, stone, brick, etc.

995475

Other floor laying, wall covering and wall papering services

This service code includes

i. laying of carpeting, linoleum and other flexible floor coverings. Related finishing services are included;

ii. laying services of wood floors and floor coverings, including parquet and other wood flooring. Related finishing services such as sanding, wax polishing, sealing, etc. are included;

iii. hanging services of paper and other flexible wall coverings; wall paper removal services

995476

Joinery and carpentry services

This service code includes

i. installation services of door and window frames and of doors, windows, shutters, slatted shutters, garage doors, etc., made of any kind of material;

ii. armouring of outside doors and installation services of armoured doors;

iii. installation services of fire doors;

iv. installation services of movable partitions and false ceilings on metallic structures;

v. installation services of verandas and conservatories for private houses;

vi. installation services involving carpentry and joinery work with materials other than metals;

vii. installation services of interior staircases, construction of wall cupboards, installation services of fitted kitchen units;

viii. installation services of clapboard, panelling, etc.;

ix. installation services of standard or custom fabricated sheet metal components;

x. installation services of decorative iron or steel work or of ornamental or architectural metal work;

xi. installation services of grilles covering radiators

995477

Fencing and railing services

This service code includes

i. installation services of fences, railings and similar enclosures. The fences may be of different materials (wire, wood, steel, fibre glass) and may be used at various sites (courts, playgrounds, residential properties or industrial premises);

ii. installation services of (metal) fire escape staircases

995478

Other building completion and finishing services n.e.c

This service code includes

i. cleaning of outer walls by steam cleaning or sandblasting;

ii. acoustic services involving the application of acoustic panels, tiles and other materials to interior walls and ceilings;

iii. construction services of poured-in-place terrazzo and interior marble, granite or slate work;

iv. general repair and maintenance services;

v. building completion and finishing services n.e.c.

995479

Services n.e.c. involving repair, alterations, additions, replacements, maintenance 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)).