SAC code 9954 — Construction services
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Construction services
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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 1.5% | 0.75% | 0.75% | S.No 3(i): Construction of affordable residential Provided that the central tax at the rate apartments by a promoter in a Residential Real specified in column (4) shall be paid in cash, that is, by debiting the electronic Estate Pr [alternative rate option — see conditions in notification] |
| 5% | 2.5% | 2.5% | S.No 3(xi): (xi) 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 2 |
| 7.5% | 3.75% | 3.75% | S.No 3(ie): or (if) below, as the case may be, in the manner prescribed therein, intended for sale to Provided also that where value of input a buyer, wholly or partly, except where the and input services received from entire consid |
| 18% | 9% | 9% | S.No 3(viii): (viii) 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 exp |
| 18% | 9% | 9% | S.No 3(xii): (xii) Construction services other than |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
bridge constructionbuilding construction servicescivil worksconcrete work serviceselectrical installation in buildingsinterior finishing workplumbing and sanitation workrenovation servicesroad construction servicesstructural constructionconstruction laboursteel fabrication and erection
more specific codes
- 995411Construction services of single dwelling or multi dwelling or multi-storied residential buildin
- 995412Construction services of other residential buildings such as old age homes, homeless shelters,
- 995413Construction services of industrial buildings such as buildings used for production activities
- 995414Construction services of commercial buildings such as office buildings, exhibition and marriage
- 995415Construction services of other non-residential buildings such as educational institutions, hosp
- 995416Construction services of other buildings nowhere else classified
- 995417(i) Construction services of commercial buildings such as office buildings, exhibition and marr
- 995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplyi
- 995419Services involving repair, alterations, additions, replacements, renovation, maintenance or rem
- 995421General construction services of highways, streets, roads, railways and airfield runways, bridg
- 995422General construction services of harbours, waterways, dams, water mains and lines, irrigation a
- 995423General construction services of long-distance underground/ overland/ submarine pipelines, comm
- 995424General construction services of local water and sewage pipelines, electricity and communicatio
- 995425General construction services of mines and industrial plants
- 995426General Construction services of Power Plants and its related infrastructure
- 995427General construction services of outdoor sport and recreation facilities
- 995428General construction services of other civil engineering works nowhere else classified
- 995429Services involving repair, alterations, additions, replacements, renovation, maintenance or rem
- 995431Demolition services
- 995432Site formation and clearance services including preparation services to make sites ready for su
- 995433Excavating and earthmoving services
- 995434Water well drilling services and septic system installation services
- 995435Other site preparation services nowhere else classified
- 995439Services involving repair, alterations, additions, replacements, maintenance of the constructio
- 995441Installation, assembly and erection services of prefabricated buildings
- 995442Installation, assembly and erection services of other prefabricated structures and construction
- 995443Installation services of all types of street furniture (such as bus shelters, benches, telephon
- 995444Other assembly and erection services nowhere else classified
- 995449Services involving repair, alterations, additions, replacements, maintenance of the constructio
- 995451Pile driving and foundation services
- 995452Building framing and roof framing services
- 995453Roofing and waterproofing services
- 995454Concrete services
- 995455Structural steel erection services
- 995456Masonry services
- 995457Scaffolding services
- 995458Other special trade construction services nowhere else classified
- 995459Services involving repair, alterations, additions, replacements, maintenance of the constructio
- 995461Electrical installation services including Electrical wiring and fitting services, fire alarm i
- 995462Water plumbing and drain laying services
- 995463Heating, ventilation and air conditioning equipment installation services
- 995464Gas fitting installation services
- 995465Insulation services
- 995466Lift and escalator installation services
- 995468Other installation services nowhere else classified
- 995469Services involving repair, alterations, additions, replacements, maintenance of the installatio
- 995471Glazing services
- 995472Plastering services
- 995473Painting services
- 995474Floor and wall tiling services
- 995475Other floor laying, wall covering and wall papering services
- 995476Joinery and carpentry services
- 995477Fencing and railing services
- 995478Other building completion and finishing services nowhere else classified
- 995479Services involving repair, alterations, additions, replacements, maintenance of the completion/
sibling codes
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
- 9973Leasing or rental services without operator
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compiled from official sources · not tax advice · verify with your tax advisor before filing