This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 995411 | Construction of single dwelling or multi-dwelling or multi-storied residential buildings |
| 995412 | Construction of other residential buildings such as old age homes, homeless shelters, hostels |
| 995413 | Construction of industrial buildings such as factories, workshops, warehouses |
| 995414 | Construction of commercial buildings such as office buildings, malls, hotels, restaurants |
| 995415 | Construction of other non-residential buildings such as schools, hospitals, stadiums |
| 995419 | Repair, alteration, addition and renovation of buildings |
| 995421 | General construction of highways, streets, roads, railways, airfield runways, bridges and tunnels |
| 995422 | General construction of harbours, waterways, dams, water mains, irrigation works |
| 995423 | General construction of long-distance pipelines, communication and electricity power lines |
| 995424 | General construction of local pipelines and cables and related works |
| 995425 | General construction of mines and industrial plants |
| 995426 | General construction of power plants and related infrastructure |
| 995427 | General construction of outdoor sport and recreation facilities |
| 995428 | General construction of other civil engineering works n.e.c. |
| 995429 | Repair and maintenance of civil engineering works |
| 995431 | Demolition services |
| 995432 | Site formation and clearance services including preparation for mining |
| 995433 | Excavating and earthmoving services |
| 995434 | Water well drilling and septic system installation services |
| 995441 | Installation, assembly and erection of prefabricated buildings |
| 995442 | Installation, assembly and erection of other prefabricated structures |
| 995451 | Pile driving and foundation services |
| 995452 | Building framing and roof framing services |
| 995453 | Roofing and waterproofing services |
| 995454 | Concrete services |
| 995455 | Structural steel erection services |
| 995456 | Masonry services |
| 995457 | Scaffolding services |
| 995461 | Electrical installation services including wiring, fire alarm, burglar alarm |
| 995462 | Water plumbing and drain laying services |
| 995463 | Heating, ventilation and air conditioning equipment installation services |
| 995464 | Gas fitting installation services |
| 995465 | Insulation services |
| 995466 | Lift and escalator installation services |
| 995471 | Glazing services |
| 995472 | Plastering services |
| 995473 | Painting services |
| 995474 | Floor and wall tiling services |
| 995475 | Other floor laying, wall covering and wall papering services |
| 995476 | Joinery and carpentry services |
| 995477 | Fencing and railing services |
| 995478 | Other building completion and finishing services n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.