SAC code 995459 — Services involving repair, alterations, additions, replaceme
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Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
This code covers services for repairing, altering, adding to, replacing parts of, and maintaining buildings and other structures. It applies to ongoing upkeep and modification work on construction projects already in place.
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 · rate inherited from 9954 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
building maintenance workbuilding modification servicesbuilding repair servicesbuilding restoration workconstruction alteration servicesconstruction maintenance servicesconstruction upkeeprenovation and repair servicesrepairs and maintenance of buildingsstructural alterationsstructural repairstructure maintenance
sibling 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
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compiled from official sources · not tax advice · verify with your tax advisor before filing