Construction Services HSN Code: Classification for Civil and Building Services
Construction services cover a wide range of activities, from civil works and building structures to finishing and related installation jobs. In GST, these supplies are treated as services and are classified using Service Accounting Codes, commonly called SAC. Using the correct code is important for contracts, invoices and returns, especially when different GST rates apply to different types of projects.
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Construction Services SAC Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
4 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 9954 | Other construction services | 18% |
| 9961 | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Ð Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate wholesale commercial transactions between buyers and sellers, for a fee or commissionÕ Ð Services of electronic wholesale agents and brokers, Ð Services of wholesale auctioning houses. | 18% |
| 9962 | Services in retail trade. Explanation – This service does not include sale or purchase of goods | 18% |
| 9963 | Other Accommodation, food and beverage services | 18% |
| 9964 | Other Passenger transport services | 18% |
| 9965 | Other Goods transport services | 18% |
| 9966 | Other Rental services of Transport vehicles with or without operators | 18% |
| 9967 | Other Supporting services in transport | 18% |
| 9968 | SAC heading 9968 | |
| 9969 | SAC heading 9969 | |
| 9971 | Other Financial and related services | 18% |
| 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017 | 0% |
| 9973 | Other Leasing or rental services, with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 9981 | Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. | 0% |
| 9982 | Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to"(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% |
| 9983 | Any services provided by, _(a) the National Skill Development Corporation set up by the Government of India;(b) a Sector Skill Council approved by the National Skill Development Corporation;(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or(iii) any other Scheme implemented by the National Skill Development Corporation. | 0% |
| 9984 | Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. | 0% |
| 9985 | Other support services | 18% |
| 9986 | Support services to mining, electricity, gas and water distribution | 18% |
| 9987 | (i) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 – No ITC |
| 9988 | Other Manufacturing services on physical inputs (goods) owned by others, | 18% |
| 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services. | 18% |
| 9991 | Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to"(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% |
| 9992 | Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. | 0% |
| 9993 | Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | 0% |
| 9994 | (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. | 18% |
| 9995 | Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution Ð (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees (7500 substituted from 25/01/2017)per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. | 0% |
| 9996 | Services provided by a race club by way of totalisator or a license to bookmaker in such club | 18% |
6 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings | 18% |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc | 18% |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | 18% |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | 18% |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings | 18% |
| 995416 | Construction Services of other buildings n.e.c | 18% |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | 18% |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels. | 18% |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | 18% |
| 995423 | General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. | 18% |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works | 18% |
| 995425 | General construction services of mines and industrial plants | 18% |
| 995426 | General Construction services of Power Plants and its related infrastructure | 18% |
| 995427 | General construction services of outdoor sport and recreation facilities | 18% |
| 995428 | General construction services of other civil engineering works n.e.c. | 18% |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | 18% |
| 995431 | Demolition services | 18% |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | 18% |
| 995433 | Excavating and earthmoving services | 18% |
| 995434 | Water well drilling services and septic system installation services | 18% |
| 995435 | Other site preparation services n.e.c | 18% |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995441 | Installation, assembly and erection services of prefabricated buildings | 18% |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | 18% |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | 18% |
| 995444 | Other assembly and erection services n.e.c. | 18% |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995451 | Pile driving and foundation services | 18% |
| 995452 | Building framing & Roof Framing services | 18% |
| 995453 | Roofing and waterproofing services | 18% |
| 995454 | Concrete services | 18% |
| 995455 | Structural steel erection services | 18% |
| 995456 | Masonry services | 18% |
| 995457 | Scaffolding services | 18% |
| 995458 | Other special trade construction services n.e.c. | 18% |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995461 | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. | 18% |
| 995462 | Water plumbing and drain laying services | 18% |
| 995463 | Heating, ventilation and air conditioning equipment installation services | 18% |
| 995464 | Gas fitting installation services | 18% |
| 995465 | Insulation services | 18% |
| 995466 | Lift and escalator installation services | 18% |
| 995468 | Other installation services n.e.c. | 18% |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | 18% |
| 995471 | Glazing services | 18% |
| 995472 | Plastering services | 18% |
| 995473 | Painting services | 18% |
| 995474 | Floor and wall tiling services | 18% |
| 995476 | Joinery and carpentry services | 18% |
| 995477 | Fencing and railing services | 18% |
| 995478 | Other building completion and finishing services n.e.c. | 18% |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | 18% |
| 996111 | Services provided for a fee/commission or contract basis on wholesale trade | 18% |
| 996211 | Services provided for a fee/commission or contract basis on retail trade | 18% |
| 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc | 18% |
| 996312 | Camp site services | 18% |
| 996313 | Recreational and vacation camp services | 18% |
| 996321 | Room or unit accommodation services for students in student residences | 18% |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | 18% |
| 996329 | Other room or unit accommodation services n.e.c. | 18% |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | 18% |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. | 18% |
| 996333 | Services provided in Canteen and other similar establishments | 18% |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | 18% |
| 996335 | Catering services in trains, flights etc. | 18% |
| 996336 | Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators | 18% |
| 996337 | Other contract food services | 18% |
| 996339 | Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c. | 18% |
| 996411 | Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | 18% |
| 996412 | Taxi services including radio taxi & other similar services | 18% |
| 996413 | Non-scheduled local bus and coach charter services | 18% |
| 996414 | Other land transportation services of passengers. | 18% |
| 996415 | Local water transport services of passengers by ferries, cruises etc | 18% |
| 996416 | Sightseeing transportation services by rail, land, water & air | 18% |
| 996419 | Other local transportation services of passengers n.e.c. | 18% |
| 996421 | Long-distance transport services of passengers through Rail network by Railways, Metro etc | 18% |
| 996422 | Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | 18% |
| 996423 | Taxi services including radio taxi & other similar services | 18% |
| 996424 | Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | 18% |
| 996425 | Domestic/International Scheduled Air transport services of passengers | 18% |
| 996426 | Domestic/international non-scheduled air transport services of Passengers | 18% |
| 996427 | Space transport services of passengers | 18% |
| 996429 | Other long-distance transportation services of passengers n.e.c. | 18% |
| 996511 | Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA) | 0% |
| 996512 | Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | 5 – with ITC of input services |
| 996513 | Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | 18% |
| 996519 | Other land transport services of goods n.e.c. | 18% |
| 996521 | Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc | 18% |
| 996522 | Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | 0% |
| 996531 | Air transport services of letters & parcels and other goods | 18% |
| 996532 | Space transport services of freight | 18% |
| 996601 | Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator | 18% |
| 996602 | Rental services of water vessels including passenger vessels, freight vessels etc with or without operator | 18% |
| 996603 | Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator | 18% |
| 996609 | Rental services of other transport vehicles n.e.c. with or without operator | 18% |
| 996711 | Container handling services | 18% |
| 996712 | Customs House Agent services | 18% |
| 996713 | Clearing and forwarding services | 18% |
| 996719 | Other cargo and baggage handling services | 18% |
| 996721 | Refrigerated storage services | 18% |
| 996722 | Bulk liquid or gas storage services | 18% |
| 996729 | Other storage and warehousing services | 18% |
| 996731 | Railway pushing or towing services | 18% |
| 996739 | Other supporting services for railway transport n.e.c | 18% |
| 996741 | Bus station services | 18% |
| 996742 | Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | 18% |
| 996743 | Parking lot services | 18% |
| 996744 | Towing services for commercial and private vehicles | 18% |
| 996749 | Other supporting services for road transport n.e.c | 18% |
| 996751 | Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc | 18% |
| 996752 | Pilotage and berthing services | 18% |
| 996753 | Vessel salvage and refloating services | 18% |
| 996759 | Other supporting services for water transport n.e.c. | 18% |
| 996761 | Airport operation services (excl. cargo handling)s | 18% |
| 996762 | Air traffic control services | 18% |
| 996763 | Other supporting services for air transport | 18% |
| 996764 | Supporting services for space transport | 18% |
| 996791 | Goods transport agency services for road transport | 5% – No ITC or 18% with ITC |
| 996792 | Goods transport agency services for other modes of transport | 5% – No ITC or 18% with ITC |
| 996793 | Other goods transport services | 5% |
| 996799 | Other supporting transport services n.e.c | 18% |
| 996811 | Postal services including post office counter services, mailbox rental services. | 18% |
| 996812 | Courier services | 18% |
| 996813 | Local delivery services | 18% |
| 996819 | Other Delivery Services n.e.c | 18% |
| 996911 | Electricity transmission services( by an electricity transmission or distribution utility.) | 0% |
| 996912 | Electricity distribution services (by other than an electricity transmission or distribution utility.) | 18% |
| 996913 | Gas distribution services | 18% |
| 996921 | Water distribution services | 18% |
| 996922 | Services involving distribution of steam, hot water and air conditioning supply etc. | 18% |
| 996929 | Other similar services | 18% |
| 997111 | Central banking services | 18% |
| 997112 | Deposit services | 18% |
| 997113 | Credit-granting services including stand-by commitment, guarantees & securities | 18% |
| 997114 | Financial leasing services | 18% |
| 997119 | Other financial services (except investment banking, insurance services and pension services) | 18% |
| 997120 | Investment banking services | 18% |
| 997131 | pension services | 18% |
| 997132 | Life insurance services (excluding reinsurance services) | 18% |
| 997133 | Accident and health insurance services | 18% |
| 997134 | Motor vehicle insurance services | 18% |
| 997135 | Marine, aviation, and other transport insurance services | 18% |
| 997136 | Freight insurance services & Travel insurance services | 18% |
| 997137 | Other property insurance services | 18% |
| 997139 | Other non-life insurance services (excluding reinsurance services) | 18% |
| 997141 | Life reinsurance services | 18% |
| 997142 | Accident and health reinsurance services | 18% |
| 997143 | Motor vehicle reinsurance services | 18% |
| 997144 | Marine, aviation and other transport reinsurance services | 18% |
| 997145 | Freight reinsurance services | 18% |
| 997146 | Other property reinsurance services | 18% |
| 997149 | Other non-life reinsurance services | 18% |
| 997151 | Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services | 18% |
| 997152 | Brokerage and related securities and commodities services including commodity exchange services | 18% |
| 997153 | Portfolio management services except pension funds | 18% |
| 997154 | Trust and custody services | 18% |
| 997155 | Services related to the administration of financial markets | 18% |
| 997156 | Financial consultancy services | 18% |
| 997157 | Foreign exchange services | 18% |
| 997158 | Financial transactions processing and clearing house services | 18% |
| 997159 | Other services auxiliary to financial services | 18% |
| 997161 | Insurance brokerage and agency services | 18% |
| 997162 | Insurance claims adjustment services | 18% |
| 997163 | Actuarial services | 18% |
| 997164 | Pension fund management services | 18% |
| 997169 | Other services auxiliary to insurance and pensions | 18% |
| 997171 | Services of holding equity of subsidiary companies | 18% |
| 997172 | Services of holding securities and other assets of trusts and funds and similar financial entities | 18% |
| 997211 | Rental or leasing services involving own or leased residential property | 18% |
| 997212 | Rental or leasing services involving own or leased non-residential property | 18% |
| 997213 | Trade services of buildings | 18% |
| 997214 | Trade services of timeshare properties | 18% |
| 997215 | Trade services of vacant and subdivided land | 18% |
| 997221 | Property management services on a fee/commission basis or contract basis | 18% |
| 997224 | Real estate appraisal services on a fee/commission basis or contract basis | 18% |
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator | 0% |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997315 | Leasing or rental services concerning computers with or without operators | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997323 | Leasing or rental services concerning furniture and other household appliances | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997325 | Leasing or rental services concerning household linen. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997329 | Leasing or rental services concerning other goods | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997331 | Licensing services for the right to use computer software and databases. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997333 | Licensing services for the right to reproduce original art works | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997335 | Licensing services for the right to use R&D products | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997336 | Licensing services for the right to use trademarks and franchises | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997339 | Licensing services for the right to use other intellectual property products and other resources n.e.c | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 998111 | Research and experimental development services in natural sciences | 18% |
| 998112 | Research and experimental development services in engineering and technology | 18% |
| 998113 | Research and experimental development services in medical sciences and pharmacy. | 18% |
| 998114 | Research and experimental development services in agricultural sciences. | 18% |
| 998121 | Research and experimental development services in social sciences. | 18% |
| 998122 | Research and experimental development services in humanities | 18% |
| 998130 | Interdisciplinary research and experimental development services. | 18% |
| 998211 | Legal advisory and representation services concerning criminal law. | 18% |
| 998212 | Legal advisory and representation services concerning other fields of law. | 18% |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | 18% |
| 998214 | Legal documentation and certification services concerning other documents. | 18% |
| 998215 | Arbitration and conciliation services | 18% |
| 998216 | Other legal services n.e.c. | 18% |
| 998221 | Financial auditing services | 18% |
| 998222 | Accounting and bookkeeping services | 18% |
| 998223 | Payroll services | 18% |
| 998224 | Other similar services n.e.c | 18% |
| 998231 | Corporate tax consulting and preparation services | 18% |
| 998232 | Individual tax preparation and planning services | 18% |
| 998240 | Insolvency and receivership services | 18% |
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. | 18% |
| 998312 | Business consulting services including public relations services | 18% |
| 998313 | Information technology (IT) consulting and support services | 18% |
| 998314 | Information technology (IT) design and development services | 18% |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services | 18% |
| 998316 | IT infrastructure and network management services | 18% |
| 998319 | Other information technology services n.e.c | 18% |
| 998321 | Architectural advisory services | 18% |
| 998322 | Architectural services for residential building projects | 18% |
| 998323 | Architectural services for non-residential building projects | 18% |
| 998324 | Historical restoration architectural services | 18% |
| 998325 | Urban planning services | 18% |
| 998326 | Rural land planning services | 18% |
| 998327 | Project site master planning services | 18% |
| 998328 | Landscape architectural services and advisory services | 18% |
| 998331 | Engineering advisory services | 18% |
| 998332 | Engineering services for building projects | 18% |
| 998333 | Engineering services for industrial and manufacturing projects | 18% |
| 998334 | Engineering services for transportation projects | 18% |
| 998335 | Engineering services for power projects | 18% |
| 998336 | Engineering services for telecommunications and broadcasting projects | 18% |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. | 18% |
| 998338 | Engineering services for other projects n.e.c. | 18% |
| 998339 | Project management services for construction projects | 18% |
| 998341 | Geological and geophysical consulting services | 18% |
| 998342 | Subsurface surveying services | 18% |
| 998344 | Surface surveying and map-making services | 18% |
| 998345 | Weather forecasting and meteorological services | 18% |
| 998346 | Technical testing and analysis services | 18% |
| 998349 | Other technical and scientific services n.e.c. | 18% |
| 998351 | Veterinary services for pet animals(for health care) | 0% |
| 998352 | Veterinary services for livestock | 0% |
| 998359 | Other veterinary services n.e.c. | 18% |
| 998361 | Advertising Services | 18% |
| 998371 | Market research services | 18% |
| 998372 | Public opinion polling services | 18% |
| 998381 | Portrait photography services | 18% |
| 998382 | Advertising and related photography services | 18% |
| 998383 | Event photography and event videography services | 18% |
| 998384 | Specialty photography services | 18% |
| 998385 | Restoration and retouching services of photography | 18% |
| 998386 | Photographic & videographic processing services | 18% |
| 998387 | Other Photography & Videography and their processing services n.e.c. | 18% |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | 18% |
| 998393 | Scientific and technical consulting services | 18% |
| 998395 | Translation and interpretation services | 18% |
| 998397 | Sponsorship Services & Brand Promotion Services | 18% |
| 998399 | Other professional, technical and business services n.e.c. | 18% |
| 998411 | Carrier services | 18% |
| 998412 | Fixed telephony services | 18% |
| 998413 | Mobile telecommunications services | 18% |
| 998414 | Private network services | 18% |
| 998415 | Data transmission services | 18% |
| 998419 | Other telecommunications services including Fax services, Telex services n.e.c. | 18% |
| 998421 | Internet backbone services | 18% |
| 998422 | Internet access services in wired and wireless mode. | 18% |
| 998429 | Other Internet telecommunications services n.e.c. | 18% |
| 998441 | News agency services to newspapers and periodicals | 18% |
| 998442 | Services of independent journalists and press photographers | 18% |
| 998443 | News agency services to audiovisual media | 18% |
| 998451 | Library services | 18% |
| 998452 | Operation services of public archives including digital archives | 18% |
| 998453 | Operation services of historical archives including digital archives | 18% |
| 998465 | Broadcasting services | 18% |
| 998466 | Home programme distribution services | 18% |
| 998511 | Executive/retained personnel search services | 18% |
| 998512 | Permanent placement services, other than executive search services | 18% |
| 998513 | Contract staffing services | 18% |
| 998514 | Temporary staffing services | 18% |
| 998515 | Long-term staffing (pay rolling) services | 5% |
| 998516 | Temporary staffing-to-permanent placement services | 18% |
| 998517 | Co-employment staffing services | 18% |
| 998519 | Other employment & labour supply services n.e.c. | 18% |
| 998521 | Investigation services | 18% |
| 998522 | Security consulting services | 18% |
| 998523 | Security systems services | 18% |
| 998524 | Armoured car services | 18% |
| 998525 | Guard services | 18% |
| 998527 | Polygraph services | 18% |
| 998528 | Fingerprinting services | 18% |
| 998529 | Other security services n.e.c. | 18% |
| 998531 | Disinfecting and exterminating services | 18% |
| 998532 | Window cleaning services | 18% |
| 998533 | General cleaning services | 18% |
| 998534 | Specialized cleaning services for reservoirs and tanks | 18% |
| 998536 | Furnace and chimney cleaning services | 18% |
| 998539 | Other cleaning services n.e.c. | 18% |
| 998540 | Packaging services of goods for others | 18% |
| 998542 | Coin and currency packing services | 18% |
| 998549 | Other packaging services n.e.c. | 18% |
| 998551 | Reservation services for transportation | 18% |
| 998552 | Reservation services for accommodation, cruises and package tours | 18% |
| 998553 | Reservation services for convention centres, congress centres and exhibition halls | 18% |
| 998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | 18% |
| 998555 | Tour operator services | 5 – NO ITC[other than the ITC of input service in the same line of business i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour |
| 998556 | Tourist guide services | 18% |
| 998557 | Tourism promotion and visitor information services | 18% |
| 998559 | Other travel arrangement and related services n.e.c | 18% |
| 998591 | Credit reporting & rating services | 18% |
| 998592 | Collection agency services | 18% |
| 998593 | Telephone-based support services | 18% |
| 998594 | Combined office administrative services | 18% |
| 998595 | Specialized office support services such as duplicating services, mailing services, document preparation etc | 18% |
| 998596 | Events, Exhibitions, Conventions and trade shows organisation and assistance services | 18% |
| 998597 | Landscape care and maintenance services | 18% |
| 998598 | Other information services n.e.c. | 18% |
| 998599 | Other support services n.e.c. | 18% |
| 998611 | Support services to crop production | 0% |
| 998612 | Animal husbandry services | 18% |
| 998613 | Support services to hunting | 18% |
| 998614 | Support services to forestry and logging | 18% |
| 998615 | Support services to fishing | 18% |
| 998615 | Support services to fishing | 18% |
| 998619 | Other support services to agriculture, hunting, forestry and fishing | 18% |
| 998621 | Support services to oil and gas extraction | 18% |
| 998622 | Support services to other mining n.e.c. | 18% |
| 998631 | Support services to electricity transmission and distribution | 18% |
| 998632 | Support services to gas distribution | 18% |
| 998633 | Support services to water distribution | 18% |
| 998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | 18% |
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment. | 18% |
| 998712 | Maintenance and repair services of office and accounting machinery | 18% |
| 998713 | Maintenance and repair services of computers and peripheral equipment | 18% |
| 998714 | Maintenance and repair services of transport machinery and equipment | 18% |
| 998715 | Maintenance and repair services of electrical household appliances | 18% |
| 998716 | Maintenance and repair services of telecommunication equipments and apparatus | 18% |
| 998717 | Maintenance and repair services of commercial and industrial machinery. | 18% |
| 998718 | Maintenance and repair services of elevators and escalators | 18% |
| 998719 | Maintenance and repair services of other machinery and equipments | 18% |
| 998721 | Repair services of footwear and leather goods | 18% |
| 998722 | Repair services of watches, clocks and jewellery | 18% |
| 998723 | Repair services of garments and household textiles | 18% |
| 998724 | Repair services of furniture | 18% |
| 998725 | Repair services of bicycles | 18% |
| 998726 | Maintenance and repair services of musical instruments | 18% |
| 998727 | Repair services for photographic equipment and cameras | 18% |
| 998729 | Maintenance and repair services of other goods n.e.c. | 18% |
| 998731 | Installation services of fabricated metal products, except machinery and equipment. | 18% |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment. | 18% |
| 998733 | Installation services of office and accounting machinery and computers | 18% |
| 998734 | Installation services of radio, television and communications equipment and apparatus. | 18% |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments. | 18% |
| 998736 | Installation services of electrical machinery and apparatus n.e.c. | 18% |
| 998739 | Installation services of other goods n.e.c. | 18% |
| 998811 | Meat processing services | 18% |
| 998812 | Fish processing services | 18% |
| 998813 | Fruit and vegetables processing services | 18% |
| 998814 | Vegetable and animal oil and fat manufacturing services | 18% |
| 998815 | Dairy product manufacturing services | 18% |
| 998816 | Other food product manufacturing services | 18% |
| 998817 | Prepared animal feeds manufacturing services | 18% |
| 998818 | Beverage manufacturing services | 18% |
| 998819 | Tobacco manufacturing services n.e.c. | 18% |
| 998821 | Textile manufacturing services | 18% |
| 998822 | Wearing apparel manufacturing services | 18% |
| 998823 | Leather and leather product manufacturing services | 18% |
| 998831 | Wood and wood product manufacturing services | 18% |
| 998832 | Paper and paper product manufacturing services | 18% |
| 998841 | Coke and refined petroleum product manufacturing services | 18% |
| 998842 | Chemical product manufacturing services | 18% |
| 998843 | Pharmaceutical product manufacturing services | 18% |
| 998851 | Rubber and plastic product manufacturing services | 18% |
| 998852 | Plastic product manufacturing services | 18% |
| 998853 | Other non-metallic mineral product manufacturing services | 18% |
| 998860 | Basic metal manufacturing services | 18% |
| 998871 | Structural metal product, tank, reservoir and steam generator manufacturing services | 18% |
| 998872 | Weapon and ammunition manufacturing services | 18% |
| 998873 | Other fabricated metal product manufacturing and metal treatment services | 18% |
| 998874 | Computer, electronic and optical product manufacturing services | 18% |
| 998875 | Electrical equipment manufacturing services | 18% |
| 998876 | General-purpose machinery manufacturing services n.e.c. | 18% |
| 998877 | Special-purpose machinery manufacturing services | 18% |
| 998881 | Motor vehicle and trailer manufacturing services | 18% |
| 998882 | Other transport equipment manufacturing services | 18% |
| 998891 | Furniture manufacturing services | 18% |
| 998892 | Jewellery manufacturing services | 18% |
| 998893 | Imitation jewellery manufacturing services | 18% |
| 998894 | Musical instrument manufacturing services | 18% |
| 998895 | Sports goods manufacturing services | 18% |
| 998896 | Game and toy manufacturing services | 18% |
| 998897 | Medical and dental instrument and supply manufacturing services | 18% |
| 998898 | Other manufacturing services n.e.c. | 18% |
| 998912 | Printing and reproduction services of recorded media, on a fee or contract basis | 18% |
| 998920 | Moulding, pressing, stamping, extruding and similar plastic manufacturing services | 18% |
| 998931 | Iron and steel casting services | 18% |
| 998932 | Non-ferrous metal casting services | 18% |
| 998933 | Metal forging, pressing, stamping, roll forming and powder metallurgy services | 18% |
| 998941 | Metal waste and scrap recovery (recycling) services, on a fee or contract basis | 18% |
| 998942 | Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | 18% |
| 999111 | Overall Government public services | 18% |
| 999112 | Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. | 18% |
| 999113 | Public administrative services related to the more efficient operation of business. | 18% |
| 999119 | Other administrative services of the government n.e.c. | 18% |
| 999121 | Public administrative services related to external affairs, diplomatic and consular services abroad. | 18% |
| 999122 | Services related to foreign economic aid | 18% |
| 999123 | Services related to foreign military aid | 18% |
| 999124 | Military defence services | 18% |
| 999125 | Civil defence services | 18% |
| 999126 | Police and fire protection services | 18% |
| 999127 | Public administrative services related to law courts | 18% |
| 999128 | Administrative services related to the detention or rehabilitation of criminals. | 18% |
| 999129 | Public administrative services related to other public order and safety affairs n.e.c. | 18% |
| 999131 | Administrative services related to sickness, maternity or temporary disablement benefit schemes. | 18% |
| 999132 | Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees | 18% |
| 999133 | Administrative services related to unemployment compensation benefit schemes | 18% |
| 999134 | Administrative services related to family and child allowance programmes | 0 |
| 999210 | Pre-primary education services | 0 |
| 999220 | Primary education services | 0 |
| 999231 | Secondary education services, general | 0 |
| 999232 | Secondary education services, technical and vocational. | 0 |
| 999241 | Higher education services, general | 0 |
| 999242 | Higher education services, technical | 0 |
| 999243 | Higher education services, vocational | 0 |
| 999249 | Other higher education services | 18% |
| 999259 | Specialised education services | 18% |
| 999291 | Cultural education services | 18% |
| 999292 | Sports and recreation education services | 18% |
| 999293 | Commercial training and coaching services | 18% |
| 999294 | Other education and training services n.e.c. | 18% |
| 999295 | services involving conduct of examination for admission to educational institutions | 18% |
| 999299 | Other Educational support services | 18% |
| 999311 | Inpatient services | 0 |
| 999312 | Medical and dental services | 0 |
| 999313 | Childbirth and related services | 0 |
| 999314 | Nursing and Physiotherapeutic services | 0 |
| 999315 | Ambulance services | 0 |
| 999316 | Medical Laboratory and Diagnostic-imaging services | 0 |
| 999317 | Blood, sperm and organ bank services | 0 |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | 0 |
| 999321 | Residential health-care services other than by hospitals | 18% |
| 999322 | Residential care services for the elderly and persons with disabilities | 0 |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | 0 |
| 999332 | Other social services with accommodation for children | 18% |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | 0 |
| 999334 | Other social services with accommodation for adults | 18% |
| 999341 | Vocational rehabilitation services | 0 |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | 0 |
| 999351 | Child day-care services | 18% |
| 999352 | Guidance and counseling services n.e.c. related to children | 0 |
| 999353 | Welfare services without accommodation | 18% |
| 999359 | Other social services without accommodation n.e.c. | 18% |
| 999411 | Sewerage and sewage treatment services | 18% |
| 999412 | Septic tank emptying and cleaning services | 18% |
| 999421 | Collection services of hazardous waste | 18% |
| 999422 | Collection services of non-hazardous recyclable materials | 18% |
| 999423 | General waste collection services, residential | 18% |
| 999424 | General waste collection services, other n.e.c. | 18% |
| 999431 | Waste preparation, consolidation and storage services | 18% |
| 999432 | Hazardous waste treatment and disposal services | 18% |
| 999433 | Non-hazardous waste treatment and disposal services | 18% |
| 999441 | Site remediation and clean-up services | 18% |
| 999442 | Containment, control and monitoring services and other site remediation services | 18% |
| 999443 | Building remediation services | 18% |
| 999449 | Other remediation services n.e.c. | 18% |
| 999451 | Sweeping and snow removal services | 18% |
| 999459 | Other sanitation services n.e.c. | 18% |
| 999490 | Other environmental protection services n.e.c. | 18% |
| 999511 | Services furnished by business and employers organizations | 18% |
| 999512 | Services furnished by professional organizations | 18% |
| 999520 | Services furnished by trade unions | 18% |
| 999591 | Religious services | 18% |
| 999592 | Services furnished by political organizations | 18% |
| 999593 | Services furnished by human rights organizations | 18% |
| 999595 | Services furnished by environmental advocacy groups | 18% |
| 999596 | Services provided by youth associations | 18% |
| 999599 | Services provided by other membership organizations n.e.c. | 18% |
| 999611 | Sound recording services | 18% |
| 999612 | Motion picture, videotape, television and radio programme production services | 18% |
| 999613 | Audiovisual post-production services | 18% |
| 999614 | Motion picture, videotape and television programme distribution services | 18% |
| 999615 | Motion picture projection services | 18% |
| 999621 | Performing arts event promotion and organization services | 18% |
| 999622 | Performing arts event production and presentation services | 18% |
| 999623 | Performing arts facility operation services | 18% |
| 999629 | Other performing arts and live entertainment services n.e.c. | 18% |
| 999631 | Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc | 18% |
| 999632 | Services of authors, composers, sculptors and other artists, except performing artists | 18% |
| 999641 | Museum and preservation services of historical sites and buildings | 18% |
| 999642 | Botanical, zoological and nature reserve services | 18% |
| 999651 | Sports and recreational sports event promotion and organization services | 18% |
| 999652 | Sports and recreational sports facility operation services | 18% |
| 999659 | Other sports and recreational sports services n.e.c. | 18% |
| 999661 | Services of athletes | 18% |
| 999662 | Support services related to sports and recreation | 18% |
| 999691 | Amusement park and similar attraction services | 18% |
| 999692 | Gambling and betting services including similar online services | 40% |
| 999693 | Coin-operated amusement machine services | 18% |
| 999694 | Lottery services | 40% |
| 999699 | Other recreation and amusement services n.e.c. | 18% |
* GST rates may vary based on the latest GST notifications and amendments
What is the HSN code for civil construction services?
In GST, civil construction services are classified under the SAC group 9954, which covers construction services of buildings and civil engineering works. Under this group, specific six digit codes are used for residential buildings, non residential buildings, roads, bridges and other civil structures. For example, 995411 is used for construction of residential buildings and 995412 to 995414 cover other building types.
When raising invoices, contractors normally show the six digit SAC code that best matches the main nature of the work. This helps both the supplier and the recipient to explain the service during audit or assessment and to apply the correct GST rate.
What is the HSN code for construction services?
For services, the GST law uses Service Accounting Codes instead of HSN codes. However, many people still use the word HSN in a general way. Construction services are grouped under SAC 9954, and more detailed codes under this heading specify whether the work relates to buildings, roads, pipelines or other infrastructure.
General construction and building construction services both fall in this 9954 group. You should select the code that reflects the main component of the contract, rather than every minor activity, to avoid confusion.
How are civil and general construction services classified under SAC?
Civil construction services for buildings, such as apartments, offices and factories, are covered under SAC 99541 and 99542. Construction of roads, bridges, dams and similar civil engineering works is covered by other codes within the same 9954 group. The exact code depends on the type of structure and the description in the contract.
In practice, the contractor looks at the main deliverable. If the contract is mainly for building a residential tower, a residential building SAC is chosen. If it is for constructing a highway or bridge, the relevant civil engineering SAC is used. Finishing and installation services related to a building may fall under separate SAC groups for finishing services.
What is the HSN code for building construction services?
Building construction services for residential buildings are generally classified under SAC 995411, while other building types such as industrial and commercial buildings use SAC 995412 to 995414. These codes sit under the broader 9954 construction services group.
When the project involves both supply of materials and construction services together, it is treated as a works contract service under GST. Such works contracts are still classified using the relevant construction SAC, and the GST rate is applied as per the applicable scheme for that type of building or project.
How does GST apply to construction services?
Construction services generally attract GST at 18% when treated as normal works contract services with full input tax credit. However, special schemes exist for residential projects, especially affordable housing, where a lower GST rate such as 5% or 1% is applied subject to conditions and denial of ITC.
The GST rate also depends on whether the supply is of under construction property, completed property, or pure labour contracts. Because of these variations, builders and contractors should carefully read the relevant notifications and ensure that their invoicing and accounting system reflects the correct rate and SAC.
