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HSN codes are applicable for goods, whereas for services SAC codes are applicable.
The SAC Code for Construction of Residential Complex is 0040334 and for construction of commercial buildings is 00440290. The SAC Code shall be prefixed by ‘S’ in order to differentiate between HSN and SAC Codes.For any further SAC Codes you could check out http://localhost/gstindia/topic/services-accounting-codes-sac-hsn-gst/
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