Consultancy for Utilities Design & Erection at a factory premises?? What is the rate of tax to be charged & HSN code for the same.
ANSWER
Facts of the case:
To determine HSN Code for Consultancy for Utilities Design & Erection at a factory premises
Law applicable:
| Group 99544 | Assembly and erection of prefabricated constructions | |
| 995444 | Other assembly and erection services nowhere else classified | |
| Group 99832 | Architectural services, urban and land planning and landscape architectural services | |
| 998323 | Architectural services for non-residential building projects | |
Interpretation:
There may be 2 possibilities when design planning
and erection services are delivered.
Possibility 1 : When there is separate billing for planning and erection
services. Then planning services would fall under 998323 HSN whereas erection
services would fall under HSN 995444.
Possibility 2 : When there is a combined bill for both services , then the
erection service would be the prime supply and therefore HSN of the combined
bill would be 995444.
Conclusion:
HSN for Planning & design service - 998323
HSN for Erection service - 995444
NOTE: We have assumed that erection is of prefabricated constructions. In case
otherwise then please let us know and we would tell you the alternate HSN code.
(Reply dt. 25/11/2021)