HSN / SAC Code for Construction Services under GST
Understanding the HSN Code for Construction Services is crucial for builders, contractors, developers, and works contractors operating under the GST regime. Under GST, construction activities are classified using the Service Accounting Code (SAC), which determines the applicable GST rate, input tax credit eligibility, and compliance requirements.
Correct classification of construction services helps avoid GST disputes, notices, and penalties. In this guide, we explain the HSN Code for Construction Services under GST, including SAC Code 9954, its categories, and applicable GST rates simply and practically.
Find a complete list of HSN/SAC Codes for construction services here. SAC code for construction work, such as:
- Painting,
- Plastering,
- Carpentry,
- Masonry,
- Floor and wall tiling,
- Scaffolding,
- demolition,
- excavating and earth moving,
- roofing and waterproofing,
- Structural steel erection services
- Concrete services
- Electrical installation
- Electrical wiring & fitting services
HSN Code for Residential Construction Services
| SAC Code | Service Type | Description | GST Rate |
|---|---|---|---|
| 995411 | Residential Building Construction | Houses, flats, apartments, housing societies, residential projects | 5% (Without ITC)* |
HSN Code for Commercial & Industrial Construction Services
| SAC Code | Service Type | Description | GST Rate |
|---|---|---|---|
| 995413 | Commercial Building Construction | Offices, malls, shops, showrooms, business complexes | 18% |
| 995414 | Industrial Plant Construction | Factories, power plants, refineries, manufacturing units | 18% |
HSN (SAC) Code for Civil Engineering Construction Services
| SAC Code | Service Type | Description | GST Rate |
|---|---|---|---|
| 995421, 995422 | Civil Engineering Works | Roads, highways, bridges, dams, canals, pipelines | 12% / 18% |
HSN Code for Specialized Construction Services
| SAC Code | Service Type | Description | GST Rate |
|---|---|---|---|
| 995461, 995462,995463,995464, 995465, 995466, | Specialized Construction Activities | Electrical, plumbing, HVAC, fire-fighting, lifts, escalators | 18% |
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Complete list of SAC Code applicable for construction work
Comprehensive list of SAC code with description applicable for construction services and work:
| SAC Code | SAC Code Description |
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings |
| 995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc |
| 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 |
| 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. |
| 995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
| 995416 | Construction Services of other buildings n.e.c |
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above. |
| 995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
| 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. |
| 995424 | General construction services of local water & sewage pipelines, electricity and communication cables & related works |
| 995425 | General construction services of mines and industrial plants |
| 995426 | General Construction services of Power Plants and its related infrastructure |
| 995427 | General construction services of outdoor sport and recreation facilities |
| 995428 | General construction services of other civil engineering works n.e.c. |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. |
| 995431 | Demolition services |
| 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. |
| 995433 | Excavating and earth moving services |
| 995434 | Water well drilling services and septic system installation services |
| 995435 | Other site preparation services n.e.c |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995441 | Installation, assembly and erection services of prefabricated buildings |
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions |
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) |
| 995444 | Other assembly and erection services n.e.c. |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995451 | Pile driving and foundation services |
| 995452 | Building framing & Roof Framing services |
| 995453 | Roofing and waterproofing services |
| 995454 | Concrete services |
| 995455 | Structural steel erection services |
| 995456 | Masonry services |
| 995457 | Scaffolding services |
| 995458 | Other special trade construction services n.e.c. |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
| 995461 | Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. |
| 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 |
| 995468 | Other installation services n.e.c. |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. |
| 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. |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. |