SAC code for electrical works.
Electrical works is classified under SAC code 995461 (Electrical installation services including Electrical). The GST rate is 18%, effective 2019-01-01, per 11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate).
Installation and fitting services for electrical wiring systems in buildings, including fire alarm systems and burglar alarm system installation. These are services for setting up safety and electrical infrastructure in structures.
GST rate for electrical works
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Construction services other than those listed above and serial number 38 | S.No 3 item (xii)11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate) |
source: 11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate) · effective 2019-01-01 · rate inherited from heading 9954
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
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Full detail — official text, every sub-code and rate history — on the SAC 995461 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing