GST Rate for HSN 9954
Specific items under 9954
| HSN Code | Description | GST Rate |
|---|---|---|
| 995411 | Construction services of affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, intended for sale to a buyer, wholly or partly, except where the entire consi... | 0% |
| 995412 | Construction services of residential apartments other than affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, intended for sale to a buyer, wholly or par... | 0% |
| 995413 | Construction services of commercial apartments by a promoter in a Residential Real Estate Project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where req... | 0% |
| 995414 | Construction of a residential apartment by a promoter in an ongoing project under any of the schemes or categories specified below in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as spec... | 0% |
| 995415 | Construction services of,a. residential apartments by a promoter in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as s... | 0% |
| 995416 | Construction services of single dwelling, multi dwelling, multi-storied residential buildings, other residential buildings such as old age homes, homeless shelters, hostels and the like, other than services specified at 995411 to 995415. | 0% |
| 995417 | (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i... | 0% |
| 995418 | Services by way of house-keeping, 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 A... | 0% |
| 995419 | Construction services of other buildings nowhere else classified including construction services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings. | 0% |
| 995421 | General construction services of highways, streets, roads, bridges and tunnels for roadways and highways | 0% |
| 995422 | General construction services of harbours, seaports and the like | 0% |
| 995423 | General construction services of long-distance underground/ overland/ submarine pipelines (gas/oil etc.), communication and electric power lines (cables), pumping stations and related works, transformer stations and related works | 0% |
| 995424 | General construction services of local water and sewage pipelines, electricity and communication cables and related works | 0% |
| 995425 | General construction services of railways, rail tracks, platforms, bridges, tunnels, electric power lines, transformer stations and other related works for railways | 0% |
| 995426 | General construction services of airports, airfields, runways, bridges, tunnels, electric power lines, transformer stations and other related works for airports | 0% |
| 995427 | General construction services of waterways, dams, water mains and lines, irrigation and other waterworks including repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings | 0% |
| 995428 | Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services including repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildi... | 0% |
| 995429 | General construction services of other civil engineering works nowhere else classified including construction services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered by service codes... | 0% |
| 995431 | Demolition services | 0% |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches | 0% |
| 995433 | Excavating and earthmoving services | 0% |
| 995434 | Water well drilling services and septic system installation services | 0% |
| 995435 | Other site preparation services n.e.c | 0% |
| 995439 | Other site preparation services nowhere else classified | 0% |
| 995441 | Installation, assembly and erection services of prefabricated buildings | 0% |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | 0% |
| 995443 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) | 0% |
| 995444 | Other assembly and erection services n.e.c. | 0% |
| 995449 | Other assembly and erection services nowhere else classified | 0% |
| 995451 | Pile driving and foundation services | 0% |
| 995452 | Building framing and roof framing services | 0% |
| 995453 | Roofing and waterproofing services | 0% |
| 995454 | Concrete services | 0% |
| 995455 | Structural steel erection services | 0% |
| 995456 | Masonry services | 0% |
| 995457 | Scaffolding services | 0% |
| 995458 | Other special trade construction services n.e.c. | 0% |
| 995459 | Other special trade construction services nowhere else classified | 0% |
| 995461 | Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services | 0% |
| 995462 | Water plumbing and drain laying services | 0% |
| 995463 | Heating, ventilation and air conditioning equipment installation services | 0% |
| 995464 | Gas fitting installation services | 0% |
| 995465 | Insulation services | 0% |
| 995466 | Lift and escalator installation services | 0% |
| 995468 | Other installation services n.e.c. | 0% |
| 995469 | Other installation services nowhere else classified | 0% |
| 995471 | Glazing services | 0% |
| 995472 | Plastering services | 0% |
| 995473 | Painting services | 0% |
| 995474 | Floor and wall tiling services | 0% |
| 995475 | Other floor laying, wall covering and wall papering services | 0% |
| 995476 | Joinery and carpentry services | 0% |
| 995477 | Fencing and railing services | 0% |
| 995478 | Other building completion and finishing services n.e.c. | 0% |
| 995479 | Other building completion and finishing services nowhere else classified | 0% |
Tax calculator for HSN 9954
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED on construction of immovable property (for own use), food/beverages, outdoor catering, beauty treatment, and health services.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 99 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 9954
What is the GST rate for HSN 9954?▾
GST rate for HSN 9954 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 9954 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 9954
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 99.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.