| Sl.No. | HSN Code | Description of Service | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 9954 | (i) Composite supply of works contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government | 12% with ITC | 18% with ITC |
| (ii) Composite supply of works contract provided by a sub- contractor to the main contractor providing services at (i) above to Government | 12% with ITC | 18% with ITC | ||
| (iii) Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area | 12% with ITC | 18% with ITC |
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