HSN Code / SAC Directory Details
HSN Code 9954
Construction services (residential buildings, commercial complexes, civil engineering)
Tax Rates Split Breakdown
CGST
2.5% / 6%
SGST
2.5% / 6%
IGST
12% / 18%
Dual Slab GST Rate (Based on transaction value threshold limits) aligned with the latest GST council notifications.
Tax Category Classification
Category typeServices
SAC SERVICES CLASSIFICATION
Place of Supply (POS) Legal Compliance
Place of Supply is the registered address of the service recipient. For unregistered B2C clients, it defaults to the location of service execution. Incorrect placement of Place of Supply values in Table 3.2 or GSTR-1 files triggers immediate ledger mismatches and billing audits. Use GST Neural's auto-healing engine to validate address state codes.
Automated Filing & Verification
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