SAC code 9954

Heading in chapter 99 — All Services

SAC code
9954

Construction services

Classification

Code typeSAC — Services Accounting Code
LevelHeading (4 digits)
Chapter 99All Services
Heading 9954Construction services

55 codes under SAC 9954

SAC codeDescription
995411Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage…
995414Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road…
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious…
995416Construction services of other buildings nowhere else classified
995417(i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road…
995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not…
995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations…
995424General construction services of local water and sewage pipelines, electricity and communication cables and related works
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 remodeling of the constructions covered above
995431Demolition services
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core…
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 constructions covered above
995441Installation, assembly and erection services of prefabricated buildings
995442Installation, assembly and erection services of other prefabricated structures and constructions
995443Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
995444Other assembly and erection services nowhere else classified
995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
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 constructions covered above
995461Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
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 installations covered above
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/finishing works covered above

Using SAC 9954 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9954) on B2B invoices, and a business above ₹5 crore must show 6 digits on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is SAC code 9954?

SAC code 9954 is the heading for: Construction services.

What is the GST rate for SAC 9954?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 9954 before invoicing.

How many codes are under SAC 9954?

55 more detailed codes are listed directly under SAC 9954 in the GST list.