Works contracts are classified as services under GST, meaning HSN codes (for goods) are not applicable. Instead, Service Accounting Codes (SAC) are used. The relevant SAC code for works contracts is 9954. For precise clarification, it's always best to specify your query regarding works contracts.
Works contract is not a good and it is covered under service category under GST.So HSN is not applicable but SAC-Service Accounting Code is applicable.