HSN Code for Debries

[Nandini Annamaneni]

Dear Expert,

Please suggest me the HSN code for Debris Movement from office premises.

[KASTURI SETHI]

In pre-GST regime, it was covered under 'Dredging Service'. To ascertain the correct HSN pl. elaborate your query.

[Nandini Annamaneni]

Hi Sir,

Construction is going on in office premises. and now we need to move the pieces of rock ( I called as Debris)

from office premises. Please suggest HSN code for this.

Regards

Nandini

[Alkesh Jani]

Sir/Madam,

My point of view is that in case of movement of so called debris without any consideration of debris it may fall under the HSN code 995419 i.e. Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the commercial buildings.

If there is any consideration of so called debris then it would fall under the HSN code 6811. Please correct me if mistaken.

[Alkesh Jani]

I stand corrected as HSN code 6810

AI Summary

HSN classification for debris movement turns on whether removal is ancillary service or a paid supply of material. Classification of debris removal depends on contractual context and consideration: if removal is ancillary to repair/renovation of commercial premises with no separate charge for debris, treat it as a repair/maintenance service; if consideration is charged specifically for the material removed, treat it as supply of goods under the appropriate goods heading. Earlier analogy to dredging was noted but corrected toward goods classification when material is supplied for consideration.