The HSN (Harmonized System of Nomenclature) code 9954 pertains to "Construction services" under the GST regime in India.
Here’s a more detailed breakdown of HSN code 9954:
- 99541: Construction services of buildings
- 995411: Construction services of single dwelling or multi-dwelling or multi-storied residential buildings
- 995412: Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
- 995413: Construction services of industrial buildings such as buildings used for production activities (factories, plants, workshops, assembly plants, etc.)
- 995414: Construction services of commercial buildings such as office buildings, hotels, restaurants, shopping malls, etc.
- 995415: Construction services of other non-residential buildings such as educational buildings, hospitals, libraries, museums, etc.
- 99542: Construction services of civil engineering works
- 995421: General construction services of highways, streets, roads, railways, airfield runways, bridges and tunnels
- 995422: General construction services of harbors, waterways, dams, water mains and lines, irrigation systems and other waterworks
- 995423: General construction services of sewerage and sewage treatment plants
- 995424: General construction services of outdoor sports and recreation facilities
- 995425: General construction services of electricity and communication transmission lines
- 995426: General construction services of mining and manufacturing plants
- 995427: General construction services of other civil engineering works
- 99543: Assembly and erection of prefabricated constructions
- 995431: Installation services of prefabricated buildings
- 995432: Installation services of other prefabricated constructions
For GST purposes in India, the GST rate for services classified under SAC code 9954 is generally 18%.
