SAC code directory
SAC Code 9954: Construction services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 995411 | Construction services of single dwelling or multi dewlling or multi-storied residential buildings |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc |
| 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
| 995416 | Construction Services of other buildings n.e.c |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
| 995423 | General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works |
| 995425 | General construction services of mines and industrial plants |
| 995426 | General Construction services of Power Plants and its related infrastructure |
| 995427 | General construction services of outdoor sport and recreation facilities |
| 995428 | General construction services of other civil engineering works n.e.c. |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. |
| 995431 | Demolition services |
| 995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. |
| 995433 | Excavating and earthmoving services |
| 995434 | Water well drilling services and septic system installation services |
| 995435 | Other site preparation services n.e.c |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995441 | Installation, assembly and erection services of prefabricated buildings |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) |
| 995444 | Other assembly and erection services n.e.c. |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995451 | Pile driving and foundation services |
| 995452 | Building framing & Roof Framing services |
| 995453 | Roofing and waterproofing services |
| 995454 | Concrete services |
| 995455 | Structural steel erection services |
| 995456 | Masonry services |
| 995457 | Scaffolding services |
| 995458 | Other special trade construction services n.e.c. |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995461 | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. |
| 995462 | Water plumbing and drain laying services |
| 995463 | Heating, ventilation and air conditioning equipment installation services |
| 995464 | Gas fitting installation services |
| 995465 | Insulation services |
| 995466 | Lift and escalator installation services |
| 995468 | Other installation services n.e.c. |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. |
| 995471 | Glazing services |
| 995472 | Plastering services |
| 995473 | Painting services |
| 995474 | Floor and wall tiling services |
| 995475 | Other floor laying, wall covering and wall papering services |
| 995476 | Joinery and carpentry services |
| 995477 | Fencing and railing services |
| 995478 | Other building completion and finishing services n.e.c. |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. |
GST rate guide for these services
Construction of affordable residential apartments is taxed at 1% and other residential apartments at 5%, both without input tax credit. Commercial construction and works contract services are generally taxed at 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.