HSN CODE for SALE OF FLATS
This query is : Resolved
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Yln Murthy
(Querist)
07 November 2025
What is the HSN CODE for Sale of Residencial Flats ?
07 November 2025
- HSN Code: 995411
- Description: Construction services of single dwelling or multi-dwelling or multi-storied residential buildings
- Applicability:
- Under-construction flats: GST applies at 5% (without ITC) or 1% (for affordable housing) under specified conditions.
- Completed flats (with Occupancy Certificate): No GST applicable — sale is treated as a transaction in immovable property, not a supply under GST.
- Description: Construction services of single dwelling or multi-dwelling or multi-storied residential buildings
- Applicability:
- Under-construction flats: GST applies at 5% (without ITC) or 1% (for affordable housing) under specified conditions.
- Completed flats (with Occupancy Certificate): No GST applicable — sale is treated as a transaction in immovable property, not a supply under GST.
09 November 2025
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