CA Chaitanya Kumar R
(GST Consultant)
(512 Points)
Replied 27 March 2017
Under GST Works Contract is treated as Service.Hence HSN Codes doesn't applicable to Works Contract instead SAC(Service Accounting Codes) apply. And SAC for Works Contract is 00440410
N.KRISHNAMANI SHASTRY
(ACCOUNT OFFICER)
(58 Points)
Replied 28 March 2017
Ashok Katarmal
(Manager Accounts)
(75 Points)
Replied 21 July 2017
SAC : 9954 - Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act