SAC Code

Service Code Description Section Name Group Name GST Rate
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995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc Construction Service Construction services of buildings 18
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 Construction Service Construction services of buildings 18
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. Construction Service Construction services of buildings 18
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 Construction Service Construction services of buildings 18
995416 Construction Services of other buildings n.e.c Construction Service Construction services of buildings 18
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. Construction Service Construction services of buildings 18
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels Construction Service General construction services of civil engineering works 18
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks Construction Service General construction services of civil engineering works 18
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. Construction Service General construction services of civil engineering works 18
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works Construction Service General construction services of civil engineering works 18
995425 General construction services of mines and industrial plants Construction Service General construction services of civil engineering works 18
995426 General Construction services of Power Plants and its related infrastructure Construction Service General construction services of civil engineering works 18
995427 General construction services of outdoor sport and recreation facilities Construction Service General construction services of civil engineering works 18
995428 General construction services of other civil engineering works n.e.c. Construction Service General construction services of civil engineering works 18
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. Construction Service General construction services of civil engineering works 18
995431 Demolition services Construction Service Site preparation services 18
995433 Excavating and earthmoving services Construction Service Site preparation services 18
995434 Water well drilling services and septic system installation services Construction Service Site preparation services 18
995435 Other site preparation services n.e.c Construction Service Site preparation services 18
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Construction Service Site preparation services 18
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. Construction Service Site preparation services 18
995441 Installation, assembly and erection services of prefabricated buildings Construction Service Assembly and erection of prefabricated constructions 18
995442 Installation, assembly and erection services of other prefabricated structures and constructions Construction Service Assembly and erection of prefabricated constructions 18
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) Construction Service Assembly and erection of prefabricated constructions 18
995444 Other assembly and erection services n.e.c. Construction Service Assembly and erection of prefabricated constructions 18
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Construction Service Assembly and erection of prefabricated constructions 18
995451 Pile driving and foundation services Construction Service Special trade construction services 18
995452 Building framing & Roof Framing services Construction Service Special trade construction services 18
995453 Roofing and waterproofing services Construction Service Special trade construction services 18
995454 Concrete services Construction Service Special trade construction services 18
995455 Structural steel erection services Construction Service Special trade construction services 18
995456 Masonry services Construction Service Special trade construction services 18
995457 Scaffolding services Construction Service Special trade construction services 18
995458 Other special trade construction services n.e.c. Construction Service Special trade construction services 18
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Construction Service Special trade construction services 18
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. Construction Service Installation services 18
995462 Water plumbing and drain laying services Construction Service Installation services 18
995463 Heating, ventilation and air conditioning equipment installation services Construction Service Installation services 18
995464 Gas fitting installation services Construction Service Installation services 18
995465 Insulation services Construction Service Installation services 18
995466 Lift and escalator installation services Construction Service Installation services 18
995468 Other installation services n.e.c. Construction Service Installation services 18
995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. Construction Service Installation services 18
995471 Glazing services Construction Service Building completion and finishing services 18
995472 Plastering services Construction Service Building completion and finishing services 18
995473 Painting services Construction Service Building completion and finishing services 18
995474 Floor and wall tiling services Construction Service Building completion and finishing services 18
995475 Other floor laying, wall covering and wall papering services Construction Service Building completion and finishing services 18
995476 Joinery and carpentry services Construction Service Building completion and finishing services 18
995477 Fencing and railing services Construction Service Building completion and finishing services 18