Work Contract HSN Code

Hey Ayush, you’re right that work contracts cover a wide range of services and don’t have a single universal HSN code. But under GST, specific HSN/SAC codes are assigned to services for filing and tax purposes.

For work contracts, especially in sectors like construction, the generally applicable SAC (Services Accounting Code) under GST is:

• Work Contract Services: 9954

This covers contracts involving both supply of goods and labor, such as construction, repair, installation, etc.

If you want HSN codes related to goods used in the contract, that’s a separate classification but for GST return filing and invoices, you’ll mostly use the SAC code.

Summary:

• Work Contract (service) — SAC code: 9954

• For specific services like software development, use SAC 9983 as you mentioned.

• Goods supplied separately in the contract get their own HSN codes.