SAC code for construction services.
Construction services is classified under SAC code 9954 (Construction services). The GST rate is 18% (condition-dependent — see the table below), effective 2019-01-01, per 11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate).
Services provided for construction, repairs, alteration and maintenance of buildings, structures, roads, bridges and other civil engineering works. This includes labour, supervision and technical services related to construction projects.
gst rates for construction services
| gst | cgst + sgst | condition |
|---|---|---|
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 11): Services 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. |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 10): Services 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 |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 10A): 10A Heading Services supplied by electricity distribution Nil Nil |
| 1.5% | 0.75% + 0.75% | S.No 3 item (i) — No input tax credit; value of land deemed one-third of the total amount (effective 1.5% GST) |
| 1.5% | 0.75% + 0.75% | S.No 3 item (ic) — No input tax credit; land deemed one-third of value (effective 1.5% GST) |
| 5% | 2.5% + 2.5% | S.No 3 item (xi) — No input tax credit |
| 7.5% | 3.75% + 3.75% | S.No 3 item (ia) — No input tax credit; land deemed one-third of value (effective 7.5% GST) |
| 7.5% | 3.75% + 3.75% | S.No 3 item (id) — No input tax credit; land deemed one-third of value (effective 7.5% GST) |
| 7.5% | 3.75% + 3.75% | S.No 3 item (ib) — No input tax credit; land deemed one-third of value (effective 7.5% GST) |
| 12% | 6% + 6% | S.No 3 item (ie) — Option exercised by the promoter as prescribed |
| 18% | 9% + 9% | S.No 3 item (if) — Land deemed one-third of value |
| 18% | 9% + 9% | S.No 3 item (xii) |
| 18% | 9% + 9% | S.No 3 item (x) |
| 18% | 9% + 9% | S.No 3 item (vii) |
| 18% | 9% + 9% | S.No 3 item (viii) |
| 18% | 9% + 9% | S.No 38 — Read with serial 437 of Schedule I of 9/2025-CT(R) for the goods portion |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
what changed for construction services
- 2018-01-25 → 2025-09-21: GST 5% (1/2018-Central Tax (Rate))
- 2017-10-13 → 2025-09-21: GST 5% (31/2017-Central Tax (Rate))
- 2017-10-13 → 2025-09-21: GST 12% (31/2017-Central Tax (Rate))
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 9954
- 995411Construction services of single dwelling or multi dwelling or multi-storied residential bu
- 995412Construction services of other residential buildings such as old age homes, homeless shelt
- 995413Construction services of industrial buildings such as buildings used for production activi
- 995414Construction services of commercial buildings such as office buildings, exhibition and mar
- 995415Construction services of other non-residential buildings such as educational institutions,
- 995416Construction services of other buildings nowhere else classified
- 995417(i) Construction services of commercial buildings such as office buildings, exhibition and
- 995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person su
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Full detail — official text, every sub-code and rate history — on the SAC 9954 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing