HSN code, or the Harmonized System of Nomenclature code, is a system of classification that has been adopted globally to classify goods for trade and taxation purposes. In India, it is used to classify goods and services for GST (Goods and Services Tax) purposes. The HSN code for civil construction work with materials includes various codes based on the type of work and material used in construction.
Here are the HSN codes for some of the common civil construction work with materials:
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Construction of Buildings: HSN code 9954
Construction of buildings falls under the category of works contract services, which are classified under HSN code 9954. This includes services related to construction, renovation, alteration, repair, or restoration of buildings or civil structures.
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Cement: HSN code 2523
Cement is an essential material used in construction, and it is classified under HSN code 2523. This code includes all types of cement, including Portland cement, aluminous cement, slag cement, and hydraulic cement.
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Concrete Blocks: HSN code 6810
Concrete blocks, also known as cinder blocks, are a popular building material used in construction. They are classified under HSN code 6810, which includes all types of concrete blocks.
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Bricks: HSN code 6901
Bricks are another essential building material used in construction. They are classified under HSN code 6901, which includes all types of bricks, including clay bricks, fly ash bricks, and concrete bricks.
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Tiles: HSN code 6907
Tiles are commonly used in flooring and wall cladding in buildings. They are classified under HSN code 6907, which includes all types of tiles, including ceramic tiles, porcelain tiles, and vitrified tiles.
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Steel: HSN code 72
Steel is a widely used construction material, and it is classified under HSN code 72. This code includes all types of steel, including bars, rods, wires, sheets, and plates.
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Plumbing and Sanitary Fittings: HSN code 7418
Plumbing and sanitary fittings are essential components of any building. They are classified under HSN code 7418, which includes all types of fittings, such as pipes, valves, faucets, and taps.
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Electrical Fittings: HSN code 8536
Electrical fittings are required for the installation of electrical systems in buildings. They are classified under HSN code 8536, which includes all types of electrical fittings, such as wires, cables, switches, and sockets.
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Glass: HSN code 7007
Glass is commonly used in windows, doors, and partitions in buildings. It is classified under HSN code 7007, which includes all types of glass, including float glass, tempered glass, and laminated glass.
In conclusion
Understanding the HSN code for civil construction work with materials is crucial for accurate taxation and accounting. By knowing the appropriate codes for various materials and services used in construction, contractors can ensure that their invoicing and tax reporting are accurate and comply with the regulations.
Other Related Blogs: Section 144B Income Tax Act
Frequently Asked Questions (FAQs)
Q: What is HSN code for civil construction work with materials?
A: HSN code is a system of classification that has been adopted globally to classify goods for trade and taxation purposes. In India, it is used to classify goods and services for GST (Goods and Services Tax) purposes. The HSN code for civil construction work with materials includes various codes based on the type of work and material used in construction.
Q: What are some common materials used in civil construction work, and what are their corresponding HSN codes?
A: Some common materials used in civil construction work and their corresponding HSN codes are:
Cement: HSN code 2523
Concrete blocks: HSN code 6810
Bricks: HSN code 6901
Tiles: HSN code 6907
Steel: HSN code 72
Plumbing and sanitary fittings: HSN code 7418
Electrical fittings: HSN code 8536
Glass: HSN code 7007
Q: What is the HSN code for construction of buildings?
A: Construction of buildings falls under the category of works contract services, which are classified under HSN code 9954.
Q: Do different types of bricks have different HSN codes?
A: No, all types of bricks, including clay bricks, fly ash bricks, and concrete bricks, are classified under HSN code 6901.
Q: Is it necessary to mention the HSN code on invoices for civil construction work?
A: Yes, as per the GST regulations, it is mandatory to mention the HSN code on invoices for all goods and services supplied. This helps in accurate taxation and accounting.
Q: How can one find the appropriate HSN code for a particular material used in construction?
A: The appropriate HSN code for a particular material used in construction can be found by referring to the GST rate schedule or by using the GST portal’s HSN code search tool.
Q: What is the penalty for not mentioning the HSN code on invoices for civil construction work?
A: As per the GST regulations, failure to mention the HSN code on invoices can attract a penalty of Rs. 50 per day of default, subject to a maximum of Rs. 5,000.
Q: Can the HSN code for civil construction work with materials change?
A: Yes, the HSN code for civil construction work with materials can change as per the updates made by the government in the GST rate schedule. It is advisable to keep oneself updated with the latest HSN codes for accurate invoicing and tax reporting.
