Hsn code for works contracts
This query is : Resolved
10 January 2017
Dear Sir/Madam,
Please let me know works contracts HSN Code for Goods
Please let me know works contracts HSN Code for Goods
CA Suresh Jain
(Expert)
10 January 2017
No HSN code for services. Please see the following link
https://www.cenexahmedabad.nic.in/accounting_codes_of_servicetax.html
https://www.cenexahmedabad.nic.in/accounting_codes_of_servicetax.html
28 July 2024
For works contracts under GST, the HSN codes are typically used to classify the goods involved in the contract. Here’s a detailed guide on the HSN codes for different types of goods that might be part of a works contract:
### **HSN Codes for Goods in Works Contracts**
1. **Construction and Building Materials:**
- **Cement:**
- **HSN Code:** **2523**
- **Description:** Cement, including Portland cement.
- **GST Rate:** **28%**
- **Bricks:**
- **HSN Code:** **6901**
- **Description:** Bricks, blocks, and tiles of cement, concrete, or artificial stone.
- **GST Rate:** **28%**
- **Steel and Iron Products:**
- **HSN Code:** **7208** (for steel ingots, billets, and blooms)
- **Description:** Steel products including angles, shapes, and sections.
- **GST Rate:** **18%**
- **Glass:**
- **HSN Code:** **7005** (for float glass and similar products)
- **Description:** Glass in sheets, including laminated glass.
- **GST Rate:** **28%**
- **Wood:**
- **HSN Code:** **4403** (for wood in rough, unprocessed form)
- **Description:** Wood, sawed or chipped lengthwise, sliced, or peeled.
- **GST Rate:** **18%**
- **Pipes and Fittings:**
- **HSN Code:** **3917** (for plastic pipes and fittings)
- **Description:** Tubes, pipes, and hoses of plastics.
- **GST Rate:** **18%**
2. **Electrical and Plumbing Items:**
- **Electrical Wires and Cables:**
- **HSN Code:** **8544**
- **Description:** Electric conductors for voltage not exceeding 1,000 V.
- **GST Rate:** **18%**
- **Plumbing Fixtures:**
- **HSN Code:** **8481** (for valves and similar devices)
- **Description:** Taps, cocks, and valves for pipes.
- **GST Rate:** **18%**
3. **Finishing and Decorative Materials:**
- **Paints and Varnishes:**
- **HSN Code:** **3208**
- **Description:** Paints and varnishes based on synthetic polymers.
- **GST Rate:** **28%**
- **Tiles:**
- **HSN Code:** **6907**
- **Description:** Ceramic tiles and other flooring tiles.
- **GST Rate:** **28%**
### **Reporting in GST Returns:**
- **HSN Code for Goods in Works Contracts:** Each type of material or product used in the works contract should be reported under its specific HSN code.
- **GST Rate:** Ensure to apply the correct GST rate according to the HSN code of each item.
### **Summary:**
For works contracts, you need to classify each good used based on its HSN code and apply the correct GST rate. The HSN codes mentioned above are common examples and might vary based on specific contract materials.
If you are dealing with a variety of goods in your works contracts, make sure to consult the GST rate schedule or a tax advisor to ensure compliance and accuracy in your GST returns.
### **HSN Codes for Goods in Works Contracts**
1. **Construction and Building Materials:**
- **Cement:**
- **HSN Code:** **2523**
- **Description:** Cement, including Portland cement.
- **GST Rate:** **28%**
- **Bricks:**
- **HSN Code:** **6901**
- **Description:** Bricks, blocks, and tiles of cement, concrete, or artificial stone.
- **GST Rate:** **28%**
- **Steel and Iron Products:**
- **HSN Code:** **7208** (for steel ingots, billets, and blooms)
- **Description:** Steel products including angles, shapes, and sections.
- **GST Rate:** **18%**
- **Glass:**
- **HSN Code:** **7005** (for float glass and similar products)
- **Description:** Glass in sheets, including laminated glass.
- **GST Rate:** **28%**
- **Wood:**
- **HSN Code:** **4403** (for wood in rough, unprocessed form)
- **Description:** Wood, sawed or chipped lengthwise, sliced, or peeled.
- **GST Rate:** **18%**
- **Pipes and Fittings:**
- **HSN Code:** **3917** (for plastic pipes and fittings)
- **Description:** Tubes, pipes, and hoses of plastics.
- **GST Rate:** **18%**
2. **Electrical and Plumbing Items:**
- **Electrical Wires and Cables:**
- **HSN Code:** **8544**
- **Description:** Electric conductors for voltage not exceeding 1,000 V.
- **GST Rate:** **18%**
- **Plumbing Fixtures:**
- **HSN Code:** **8481** (for valves and similar devices)
- **Description:** Taps, cocks, and valves for pipes.
- **GST Rate:** **18%**
3. **Finishing and Decorative Materials:**
- **Paints and Varnishes:**
- **HSN Code:** **3208**
- **Description:** Paints and varnishes based on synthetic polymers.
- **GST Rate:** **28%**
- **Tiles:**
- **HSN Code:** **6907**
- **Description:** Ceramic tiles and other flooring tiles.
- **GST Rate:** **28%**
### **Reporting in GST Returns:**
- **HSN Code for Goods in Works Contracts:** Each type of material or product used in the works contract should be reported under its specific HSN code.
- **GST Rate:** Ensure to apply the correct GST rate according to the HSN code of each item.
### **Summary:**
For works contracts, you need to classify each good used based on its HSN code and apply the correct GST rate. The HSN codes mentioned above are common examples and might vary based on specific contract materials.
If you are dealing with a variety of goods in your works contracts, make sure to consult the GST rate schedule or a tax advisor to ensure compliance and accuracy in your GST returns.
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