hsn code for builder and developer

HSN stands for Harmonized System of Nomenclature which was developed by the World Customs Organization (WCO) with the vision of classifying goods all over the World in a systematic manner. 

SAC Code 995411: Construction services of single dwelling or multi dwelling or multi-storied residential buildings.

SAC Code 995412: Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc.

SAC Code  995413 – Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings.

SAC Code 995414 – Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.

SAC Code 995415 – Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings.

SAC Code 995416 – Construction Services of other buildings.

SAC Code 995419 – Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.

thank you sir...

Kindly explain the difference between SAC and HSN code with examples.

SAC code is applicable for services where as HSN code is applicable for goods

CAClubIndia also has an app which is called GST Connect App which provides the HSN Code and the SAC code for all goods and services. It is really helpful and informative

Hope it helps!

Can someone tell me HSN code for maintenance charges on commercial (non residential property)

I think it is 995419. I am not really sure about it though. 

The HSN (Harmonized System of Nomenclature) code for services provided by builders and developers falls under the Construction of Residential and Commercial Buildings category. Generally, the applicable HSN code is 9985 under GST, which includes real estate development, construction services, and related activities.

For example, developers working on projects like Yamuna Expressway Township use this HSN code while filing GST for property sales, villa construction, or apartment development. It ensures compliance with Indian taxation regulations and streamlines invoicing for residential and commercial units in township projects.

Additionally, if your project includes property registration, plot booking, or maintenance services, corresponding sub-codes may also apply. Consulting a GST expert is recommended to confirm exact classifications for all services under a township development.