SAC Code

SAC Code 9954 GST Rate — Construction Services

SAC 9954 GST rate: generally 18% for works contracts, 5% on residential apartments and 1% on affordable housing after the land deduction.

Heading (4-digit)9954 — Construction services

Digit requirementSame rule as goods — at least 4 digits up to ₹5 crore turnover, 6 above (the SAC code itself is 6 digits)

CoversNew construction, additions/alterations, and repair & maintenance of buildings and civil structures

GST rate1.5%, 5%, 7.5% or 18% (by service — see below)

9954 is the broad "construction services" heading, but almost nothing gets filed at just 4 digits — the 6-digit sub-heading is what actually determines both the correct classification and, generally, which rate applies. Sub-headings split first by building category (single/multi-dwelling residential, other residential, industrial, commercial, other non-residential) and separately cover infrastructure — roads, highways, harbours, underground and water/sanitation works — plus repair, alteration, and maintenance services on existing structures.

SAC codes follow the same turnover rule as goods HSN codes: at least 4 digits up to ₹5 crore aggregate annual turnover, and at least 6 digits above it. Because the 6-digit sub-heading is what settles the classification, many businesses print the full 6 digits even when 4 would do.

Construction is one of the clearest examples of why a heading alone doesn't settle the rate. Under Notification 8/2017-IT(Rate), a promoter's residential apartments are taxed at 7.5% and affordable housing at 1.5% — and because a third of the price is deemed to be land, that works out to 5% and 1% of the total — while most works contracts are 18%. The rate breakdown on this page lists each entry.

GST rate for 9954

GST rate: 1.5%, 5%, 7.5% or 18% — depends on exactly what the service is; nil where an exemption below applies

1.5%Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (hereinafter referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised opti on to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has be en received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this serviceWhere land is included, a third of the total amount is deemed land value, so this works out to 1% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
7.5%Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed below therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after iss uance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)Where land is included, a third of the total amount is deemed land value, so this works out to 5% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
7.5%Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construc tion of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of comple tion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)Where land is included, a third of the total amount is deemed land value, so this works out to 5% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
1.5%Construction of affordable residential apartments by a promoter in a Real Estate Project (hereinafter referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire c onsideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)Where land is included, a third of the total amount is deemed land value, so this works out to 1% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
7.5%Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments a t the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, wh ere required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)Where land is included, a third of the total amount is deemed land value, so this works out to 5% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
12%Legacy rate only for apartments in projects already under way on 1 April 2019, under the older housing schemes, where the builder opted in 2019 to stay on the old rates. New projects can't use it.Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and su b-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item. [Explanation. – This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 3/2022 Integrated Tax (Rate), dated 13th July 2022.] (Provisions of paragraph 2 of this notification shall apply for valuation of this service)Where land is included, a third of the total amount is deemed land value, so this works out to 8% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Construction of a complex, building, civil structure or a part thereof, including, — (i) commercial apartments (shops, offices, godowns, etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where re quired, by the competent authority or after its first occupation, whichever is earlier. Explanation. — For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions spe cified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service (ii) (iii) (iv) (v) (va)Where land is included, a third of the total amount is deemed land value, so this works out to 12% of the total.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent of the value of the works contract) provided to the Central Government, State Government, [nnion territory or a local authority].Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, [nnion territory or a local authority]Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
5%Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017.Notification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), [(vii), (viii)] , (x) and (xi) above. Explanation. — For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract integrated tax prescribed against them inNotification 8/2017, S. No. 3 — covers Heading 9954 (Construction services)
18%Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, — (a) Bio-gas plant (b) Solar power-based devices (c) Solar power generating system (d) Windmills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Ocean waves/tidal waves energy devices/plants. [ “ Explanation: - This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025 - Integrated Tax (Rate), dated 17 September 2025]Notification 8/2017, S. No. 38 — covers Heading 9954 or 9983 or 9987

3 exemptions make specific cases nil

NilServices provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana.Notification 9/2017 (exemptions), S. No. 11 — covers Heading 9954
NilServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturist for agricultural use.Notification 9/2017 (exemptions), S. No. 11A — covers Heading 9954
NilServices by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.Notification 9/2017 (exemptions), S. No. 12 — covers Heading 9954

25 more entries that apply across all services

These apply only to the suppliers or services they describe — e.g. charitable trusts, government bodies or exports of services.

18%Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promot er for construction of a project on which tax is payable by the recipient of the services under sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 7/2019 Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of Ind ia vide G.S.R. No. 260(E), dated 29th March, 2019. Explanation. — This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.Notification 8/2017, S. No. 39 — covers Chapter 99 value of transfer of land or undivided share of land, as the case may be, and the value
NilServices by an entity registered under section 12AA [ or 12AB ] of the Income tax Act, 1961 (43 of 1961) by way of charitable activities.Notification 9/2017 (exemptions), S. No. 1 — covers Chapter 99
NilServices by way of transfer of a going concern, as a whole or an independent part thereof.Notification 9/2017 (exemptions), S. No. 2 — covers Chapter 99
NilPure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3 — covers Chapter 99
NilComposite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3A — covers Chapter 99
NilServices provided to a Governmental Authority by way of — ( a ) water supply; ( b ) public health; ( c ) sanitation conservancy; ( d ) solid waste management; and ( e ) slum improvement and upgradation.Notification 9/2017 (exemptions), S. No. 3B — covers Chapter 99
NilServices by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 4 — covers Chapter 99
NilServices by a [ Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Notification 9/2017 (exemptions), S. No. 5 — covers Chapter 99
NilServices by the Central Government, State Government, Union territory or local authority excluding the following services — ( a ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( b ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( c ) transport of goods or passengers; or ( d ) any service, other than services covered under entries ( a ) to ( c ) above, provided to business entities.Notification 9/2017 (exemptions), S. No. 6 — covers Chapter 99
NilServices provided by the Central Govern-ment, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]. Explanation. — For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to — ( a ) services, — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers; and ( b ) services by way of renting of immovable property.Notification 9/2017 (exemptions), S. No. 7 — covers Chapter 99
NilServices provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers.Notification 9/2017 (exemptions), S. No. 8 — covers Chapter 99
NilServices provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to — ( i ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.Notification 9/2017 (exemptions), S. No. 9 — covers Chapter 99
NilServices received from a provider of service located in a non-taxable territory by — ( a ) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; ( b ) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or [( ba ) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of — ( i ) pre-school education and education up to higher secondary school or equivalent; or ( ii ) education as a part of an approved vocational education course;] ( c ) a person located in a non-taxable territory: [Provided that the exemption shall not apply to online information and database access or retrieval services received byNotification 9/2017 (exemptions), S. No. 10 — covers Chapter 99
NilServices provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U - 17 World Cup 2017 to be hosted in India.Notification 9/2017 (exemptions), S. No. 10A — covers Chapter 99
NilSupply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).Notification 9/2017 (exemptions), S. No. 10B — covers Chapter 99
NilSupply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.Notification 9/2017 (exemptions), S. No. 10C — covers Chapter 99
NilServices by an old age home run by Central Government, State Government or by an entity registered under section 12AA [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.Notification 9/2017 (exemptions), S. No. 10E — covers Chapter 99
NilServices supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.Notification 9/2017 (exemptions), S. No. 10F — covers Chapter 99
NilImport of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation . — For the purposes of this entry, unless the context otherwise requires, "specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.Notification 9/2017 (exemptions), S. No. 10G — covers Chapter 99
NilImport of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.Notification 9/2017 (exemptions), S. No. 10H — covers Chapter 99
NilServices provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services.Notification 9/2017 (exemptions), S. No. 10I — covers Chapter 99
NilServices provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).Notification 9/2017 (exemptions), S. No. 10J — covers Chapter 99
NilServices provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.Notification 9/2017 (exemptions), S. No. 10K — covers Chapter 99
NilImport of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013).Notification 9/2017 (exemptions), S. No. 10L — covers Chapter 99
NilTaxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Notification 9/2017 (exemptions), S. No. 50 — covers Heading 9983 or any other Heading of Chapter 99

Many service rates carry conditions in the notification — most often that input tax credit isn't taken at the lower rate. Those conditions aren't reproduced here; read them in the notification before applying a rate.

Full GST (IGST; split equally into CGST and SGST within a state), from Notification 8/2017-Integrated Tax (Rate), as amended up to 15/2025-IT(Rate) and Notification 9/2017-Integrated Tax (Rate), as amended up to 16/2025-IT(Rate). The table below shows the rates each more specific code can carry.

What's included

Construction of single/multi-dwelling residential buildings
Construction of industrial and commercial buildings
General construction services for roads, highways, and other infrastructure
Repair, alteration, addition, and maintenance services on existing buildings

Commonly confused — classified elsewhere

Architectural, engineering, and other design/consulting services — 9983
Real estate services (sale/lease of completed property) — 9972
Renting of machinery/equipment used on a construction site, without operator — 9973

All 55 codes under 9954

6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.

Code	Description	GST
995411	Construction services of single dwelling or multi dwelling or multi-storied residential buildings	1.5% / 5% / 7.5% / 18%
995412	Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like	1.5% / 5% / 7.5% / 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	1.5% / 5% / 7.5% / 18%
995414	Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings	1.5% / 5% / 7.5% / 18%
995415	Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings	1.5% / 5% / 7.5% / 18%
995416	Construction services of other buildings nowhere else classified	1.5% / 5% / 7.5% / 18%
995417	(i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i...	1.5% / 5% / 7.5% / 18%
995418	Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A...	1.5% / 5% / 7.5% / 18%
995419	Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above	1.5% / 5% / 7.5% / 18%
995421	General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels	1.5% / 5% / 7.5% / 18%
995422	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks	1.5% / 5% / 7.5% / 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	1.5% / 5% / 7.5% / 18%
995424	General construction services of local water and sewage pipelines, electricity and communication cables and related works	1.5% / 5% / 7.5% / 18%
995425	General construction services of mines and industrial plants	1.5% / 5% / 7.5% / 18%
995426	General Construction services of Power Plants and its related infrastructure	1.5% / 5% / 7.5% / 18%
995427	General construction services of outdoor sport and recreation facilities	1.5% / 5% / 7.5% / 18%
995428	General construction services of other civil engineering works nowhere else classified	1.5% / 5% / 7.5% / 18%
995429	Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above	1.5% / 5% / 7.5% / 18%
995431	Demolition services	1.5% / 5% / 7.5% / 18%
995432	Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches	1.5% / 5% / 7.5% / 18%
995433	Excavating and earthmoving services	1.5% / 5% / 7.5% / 18%
995434	Water well drilling services and septic system installation services	1.5% / 5% / 7.5% / 18%
995435	Other site preparation services nowhere else classified	1.5% / 5% / 7.5% / 18%
995439	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above	1.5% / 5% / 7.5% / 18%
995441	Installation, assembly and erection services of prefabricated buildings	1.5% / 5% / 7.5% / 18%
995442	Installation, assembly and erection services of other prefabricated structures and constructions	1.5% / 5% / 7.5% / 18%
995443	Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)	1.5% / 5% / 7.5% / 18%
995444	Other assembly and erection services nowhere else classified	1.5% / 5% / 7.5% / 18%
995449	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above	1.5% / 5% / 7.5% / 18%
995451	Pile driving and foundation services	1.5% / 5% / 7.5% / 18%
995452	Building framing and roof framing services	1.5% / 5% / 7.5% / 18%
995453	Roofing and waterproofing services	1.5% / 5% / 7.5% / 18%
995454	Concrete services	1.5% / 5% / 7.5% / 18%
995455	Structural steel erection services	1.5% / 5% / 7.5% / 18%
995456	Masonry services	1.5% / 5% / 7.5% / 18%
995457	Scaffolding services	1.5% / 5% / 7.5% / 18%
995458	Other special trade construction services nowhere else classified	1.5% / 5% / 7.5% / 18%
995459	Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above	1.5% / 5% / 7.5% / 18%
995461	Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services	1.5% / 5% / 7.5% / 18%
995462	Water plumbing and drain laying services	1.5% / 5% / 7.5% / 18%
995463	Heating, ventilation and air conditioning equipment installation services	1.5% / 5% / 7.5% / 18%
995464	Gas fitting installation services	1.5% / 5% / 7.5% / 18%
995465	Insulation services	1.5% / 5% / 7.5% / 18%
995466	Lift and escalator installation services	1.5% / 5% / 7.5% / 18%
995468	Other installation services nowhere else classified	1.5% / 5% / 7.5% / 18%
995469	Services involving repair, alterations, additions, replacements, maintenance of the installations covered above	1.5% / 5% / 7.5% / 18%
995471	Glazing services	1.5% / 5% / 7.5% / 18%
995472	Plastering services	1.5% / 5% / 7.5% / 18%
995473	Painting services	1.5% / 5% / 7.5% / 18%
995474	Floor and wall tiling services	1.5% / 5% / 7.5% / 18%
995475	Other floor laying, wall covering and wall papering services	1.5% / 5% / 7.5% / 18%
995476	Joinery and carpentry services	1.5% / 5% / 7.5% / 18%
995477	Fencing and railing services	1.5% / 5% / 7.5% / 18%
995478	Other building completion and finishing services nowhere else classified	1.5% / 5% / 7.5% / 18%
995479	Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above	1.5% / 5% / 7.5% / 18%

Check the entry's conditions, then confirm on the portal

Go to the GST portal's HSN/SAC search page and pick the "Services" tab.
Pick the most specific code from the list above that matches your product or service, and search for it.
Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.

Open GST portal — HSN/SAC Search

Search more codes →

Frequently asked questions

Why do construction projects seem to have such different GST rates?

Because the rate depends on the specific 6-digit sub-heading, the type of project (e.g. affordable housing schemes carry concessional rates), and input tax credit eligibility — not on the 4-digit 9954 heading alone. Two contracts both filed under 9954 can genuinely carry different rates.

Is repair and maintenance work coded differently from new construction?

Yes — at the 6-digit level, repair/alteration/addition services on existing buildings have their own sub-heading, separate from new construction of the same building type. Confirm the exact sub-heading on the GST portal rather than reusing the new-construction code for repair work.

Does this apply to both the developer and the contractor?

Whoever is providing the construction service uses this heading — that's typically the contractor or builder actually carrying out the work, not necessarily the end buyer of the property.

Is there a SAC code 9955?

No. There is no heading 9955 in the official GST HSN/SAC list — the SAC headings jump from 9954 (construction services) straight to 9961 (wholesale trade services). If 9955 appears on an invoice or in your accounting software, it's almost certainly a typo: for construction work it should be a 6-digit code under 9954, and 9995 (services of membership organisations) is another common mix-up. Don't file a return with 9955 — correct the code first.