15Dec

Construction work HSN code and GST on construction work

Table of Contents

Introduction

In this article we provide information about what is Construction work hsn code and Construction work hsn code and gst on construction work. 7D Plans launched an offer about getting your house plan free just contact us.

What is construction work hsn code

The Harmonized System of Nomenclature (HSN) code for construction work in India is generally classified under the broader category of services. Specifically, construction services are covered under the following HSN code:

Construction Services:

HSN Code: 9954

Under this category, various construction-related services, including the construction of buildings, civil structures, and other related activities, fall within the purview of HSN code 9954. It’s important to note that this code encompasses a wide range of construction services, and specific types of construction may have additional or more detailed classifications. Always verify the latest HSN codes and related regulations for the most accurate and up-to-date information.

Construction Activities, GST Rate and HSN Code

Reasonable housing apartment construction for projects starting on or after April 2019

HSN Code: 9954

GST Rate: 1%

Non-Reasonable housing apartment construction for projects starting on or after April 2019

HSN Code: 9954

GST Rate: 5%

Development of commercial apartments in REP aside from RREP.

HSN Code: 9954

GST Rate: 12%

Works contract services (where the material is supplied by the contractor)

HSN Code: 9954

GST Rate: 12%

Works contract services (where only labor is supplied by the contractor)

HSN Code: 9987

GST Rate: 18%

Composite supply of works contract and goods (where the value of goods is less than 25% of the total contract value)

HSN Code: 9954

GST Rate: 18%

Composite supply of works contract and goods (where the value of goods is 25% or more of the total contract value)

HSN Code: 9954

GST Rate: 12%

Building Construction Services:

HSN Code: 9954

GST Rate: 18%

Construction of a Complex, Building, Civil Structure or a Part Thereof:

HSN Code: 9954

GST Rate: 18%

Works Contract Services:

HSN Code: 9954

GST Rate: 18%

Cement:

Ordinary Portland Cement: 2523

Other Portland Cement: 2523

Other Hydraulic Cements: 2523

GST Rate: 28%

Bricks and Tiles:

Building Bricks: 6901

Flooring Blocks: 6810

Ceramic Tiles: 6908

GST Rate: Varies (typically between 5% and 28% depending on the type)

Sand and Gravel:

Pebbles, Gravel, Broken or Crushed Stone: 2517

GST Rate: 5%

Iron and Steel:

Iron Rods and Bars: 7214

Steel Structures and Iron : 7308

GST Rate: 18%

Wood and Wooden Articles:

Timber and Wood: 4403

Plywood: 4412

Wooden Frames: 4418

GST Rate: Varies (typically between 12% and 18% depending on the type)

Roofing Materials:

Roofing Tiles, Slates: 6905

Asphalt or Fiberglass Shingles: 6807

GST Rate: Varies (typically between 12% and 18% depending on the type)

Paints and Varnishes:

Varnishes and Paints: 3208

GST Rate: 18%

Electrical Fittings:

Wiring Sets: 8544

Electrical Fittings: 8536

GST Rate: 18%

Plumbing Materials:

Tubes, Pipes, and Hoses of Plastics: 3917

Iron or Steel Pipes and Tubes: 7304

Plumbing Fittings: 7412

GST Rate: 18%

Conclusion

This code encompasses a variety of construction-related services, including the construction of buildings, civil structures, and other related activities. It’s essential to stay informed about any updates or changes in the HSN codes and related regulations to ensure accurate classification for taxation and other purposes. For specific details and accurate information, it’s recommended to refer to the latest official documents or consult with a tax professional.