SAC Codes for Construction & Works Contracts
Construction & works contract services — SAC codes with applicable GST rates for 2026.
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Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
SAC group 9954 covers construction services — building construction, civil engineering works, specialised construction trades, and works contracts. Builders, contractors and civil-works firms bill using these codes.
Construction GST is rate-tiered. General works contracts commonly attract 18%, while affordable housing and specified residential projects are taxed at concessional rates (with input-credit conditions). Because the rate depends on the project type and scheme opted, confirm the SAC code and applicable rate in the table.
Look up your construction or works-contract service below to apply the correct SAC code and GST rate.
SAC Codes & GST Rates
Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
| SAC Code | Description | GST Rate |
|---|---|---|
| 9954 | CONSTRUCTION SERVICES OF BUILDINGS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995411 | CONSTRUCTION SERVICES OF SINGLE DWELLING OR MULTI DEWLLING OR MULTI-STORIED RESIDENTIAL BUILDINGS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995412 | CONSTRUCTION SERVICES OF OTHER RESIDENTIAL BUILDINGS SUCH AS OLD AGE HOMES, HOMELESS SHELTERS, HOSTELS ETC | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995413 | CONSTRUCTION SERVICES OF INDUSTRIAL BUILDINGS SUCH AS BUILDINGS USED FOR PRODUCTION ACTIVITIES (USED FOR ASSEMBLY LINE ACTIVITIES), WORKSHOPS, STORAGE BUILDINGS AND OTHER SIMILAR INDUSTRIAL BUILDINGS | Note: Works Contract / Construction... | 18% |
| 995414 | CONSTRUCTION SERVICES OF COMMERCIAL BUILDINGS SUCH AS OFFICE BUILDINGS, EXHIBITION & MARRIAGE HALLS, MALLS, HOTELS, RESTAURANTS, AIRPORTS, RAIL OR ROAD TERMINALS, PARKING GARAGES, PETROL AND SERVICE STATIONS, THEATRES AND OTHER SIMILAR BUILDINGS.... | 18% |
| 995415 | CONSTRUCTION SERVICES OF OTHER NON-RESIDENTIAL BUILDINGS SUCH AS EDUCATIONAL INSTITUTIONS,HOSPITALS, CLINICS INCLUDING VERTINARY CLINICS, RELIGIOUS ESTABLISHMENTS, COURTS, PRISONS, MUSEUMS AND OTHER SIMILAR BUILDINGS | Note: Works Contract /... | 18% |
| 995416 | CONSTRUCTION SERVICES OF OTHER BUILDINGS N.E.C | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995419 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, RENOVATION, MAINTENANCE OR REMODELLING OF THE BUILDINGS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995421 | GENERAL CONSTRUCTION SERVICES OF HIGHWAYS, STREETS, ROADS, RAILWAYS AND AIRFIELD RUNWAYS, BRIDGES AND TUNNELS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995422 | GENERAL CONSTRUCTION SERVICES OF HARBOURS, WATERWAYS, DAMS, WATER MAINS AND LINES, IRRIGATION AND OTHER WATERWORKS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995423 | GENERAL CONSTRUCTION SERVICES OF LONG-DISTANCE UNDERGROUND/OVERLAND/SUBMARINE PIPELINES, COMMUNICATION AND ELECTRIC POWER LINES (CABLES); PUMPING STATIONS AND RELATED WORKS; TRANSFORMER STATIONS AND RELATED WORKS. | Note: Works Contract /... | 18% |
| 995424 | GENERAL CONSTRUCTION SERVICES OF LOCAL WATER & SEWAGE PIPELINES, ELECTRICITY AND COMMUNICATION CABLES & RELATED WORKS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995425 | GENERAL CONSTRUCTION SERVICES OF MINES AND INDUSTRIAL PLANTS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995426 | GENERAL CONSTRUCTION SERVICES OF POWER PLANTS AND ITS RELATED INFRASTRUCTURE | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995427 | GENERAL CONSTRUCTION SERVICES OF OUTDOOR SPORT AND RECREATION FACILITIES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995428 | GENERAL CONSTRUCTION SERVICES OF OTHER CIVIL ENGINEERING WORKS N.E.C. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995429 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, RENOVATION, MAINTENANCE OR REMODELLING OF THE CONSTRUCTIONS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995431 | DEMOLITION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995432 | SITE FORMATION AND CLEARANCE SERVICES INCLUDING PREPARATION SERVICES TO MAKE SITES READY FOR SUBSEQUENT CONSTRUCTION WORK, TEST DRILLING & BORING & CORE EXTRACTION, DIGGING OF TRENCHES. | Note: Works Contract / Construction (Standard 18%,... | 18% |
| 995433 | EXCAVATING AND EARTHMOVING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995434 | WATER WELL DRILLING SERVICES AND SEPTIC SYSTEM INSTALLATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995435 | OTHER SITE PREPARATION SERVICES N.E.C | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995439 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, MAINTENANCE OF THE CONSTRUCTIONS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995441 | INSTALLATION, ASSEMBLY AND ERECTION SERVICES OF PREFABRICATED BUILDINGS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995442 | INSTALLATION, ASSEMBLY AND ERECTION SERVICES OF OTHER PREFABRICATED STRUCTURES AND CONSTRUCTIONS | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995443 | INSTALLATION SERVICES OF ALL TYPES OF STREET FURNITURE (E.G., BUS SHELTERS, BENCHES, TELEPHONE BOOTHS, PUBLIC TOILETS, ETC.) | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995444 | OTHER ASSEMBLY AND ERECTION SERVICES N.E.C. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995449 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, MAINTENANCE OF THE CONSTRUCTIONS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995451 | PILE DRIVING AND FOUNDATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995452 | BUILDING FRAMING & ROOF FRAMING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995453 | ROOFING AND WATERPROOFING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995454 | CONCRETE SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995455 | STRUCTURAL STEEL ERECTION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995456 | MASONRY SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995457 | SCAFFOLDING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995458 | OTHER SPECIAL TRADE CONSTRUCTION SERVICES N.E.C. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995459 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, MAINTENANCE OF THE CONSTRUCTIONS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995461 | ELECTRICAL INSTALLATION SERVICES INCLUDING ELECTRICAL WIRING & FITTING SERVICES, FIRE ALARM INSTALLATION SERVICES, BURGLAR ALARM SYSTEM INSTALLATION SERVICES. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995462 | WATER PLUMBING AND DRAIN LAYING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995463 | HEATING, VENTILATION AND AIR CONDITIONING EQUIPMENT INSTALLATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995464 | GAS FITTING INSTALLATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995465 | INSULATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995466 | LIFT AND ESCALATOR INSTALLATION SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995468 | OTHER INSTALLATION SERVICES N.E.C. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995469 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, MAINTENANCE OF THE INSTALLATIONS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995471 | GLAZING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995472 | PLASTERING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995473 | PAINTING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995474 | FLOOR AND WALL TILING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995475 | OTHER FLOOR LAYING, WALL COVERING AND WALL PAPERING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995476 | JOINERY AND CARPENTRY SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995477 | FENCING AND RAILING SERVICES | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995478 | OTHER BUILDING COMPLETION AND FINISHING SERVICES N.E.C. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
| 995479 | SERVICES INVOLVING REPAIR, ALTERATIONS, ADDITIONS, REPLACEMENTS, MAINTENANCE OF THE COMPLETION/FINISHING WORKS COVERED ABOVE. | Note: Works Contract / Construction (Standard 18%, Affordable Housing 1%/5%) | 18% |
Showing 54 SAC codes for this category.
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What is the SAC code for construction services?
Construction and works-contract services fall under heading 9954. The exact 6-digit SAC depends on whether it is building, civil engineering or a specialised trade — see the table.
What is the GST rate on works contracts?
General works contracts are commonly taxed at 18%, while affordable housing and specified residential projects attract concessional rates under prescribed conditions. Confirm the rate for your project type.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.