SAC Heading 9954 – Pure labour contracts of construction

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81 results

Type	Level	Code & description	IGST	CGST	SGST	UGST
SAC	Heading	9954 — Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Condition: …	0%	0%	0%	0%
SAC	Heading	9954 — Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Condition: …	0%	0%	0%	0%
SAC	Heading	9954 — Other construction services	18%	-	-	-
SAC	Heading	9954 — Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (the value of land is deemed to be one-third of the total amount charged for such supplies)	18%	-	-	-
SAC	Heading	9954 — Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017	18%	-	-	-
SAC	Heading	9954 — Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.	12%	-	-	-
SAC	Heading	9954 — Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.	12%	6%	6%	6%
SAC	Heading	9954 — 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 exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.	12%	6%	6%	6%
SAC	Heading	9954 — Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.	12%	-	-	-
SAC	Heading	9954 — Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;(substituted on 25/01/2018) (d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.	12%	-	-	-
SAC	Heading	9954 — Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding(including substitued from 25/01/2018) monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.	12%	-	-	-
SAC	Heading	9954 — ‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);	12%	-	-	-
SAC	Heading	9954 — a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban).’;	12%	-	-	-
SAC	Heading	9954 — a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;	12%	-	-	-
SAC	Heading	9954 — low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017.”;	12%	-	-	-
SAC	Heading	9954 — (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.	12%	-	-	-
SAC	Heading	9954 — (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.	12%	6%	6%	6%
SAC	Heading	9954 — (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 22 of the Central Goods and Services Tax Act, 2017. Condition: Provided that credit of input tax charged on goods and services has not been taken	5%	2.5%	2.5%	2.5%
SAC	Heading	9954 — (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Condition: Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;	1.5%	0.75%	0.75%	0.75%
SAC	Heading	9954 — (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Condition: (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,	7.5%	3.75%	3.75%	3.75%
SAC	Heading	9954 — (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Condition: (iii) the landowner- promoter shall be eligible to utilise the credit of tax charged to him by the developer- promoter for payment of tax on apartments supplied by the landowner- promoter in such project.	7.5%	3.75%	3.75%	3.75%
SAC	Heading	9954 — (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	1.5%	0.75%	0.75%	0.75%
SAC	Heading	9954 — (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)	7.5%	3.75%	3.75%	3.75%
SAC	Heading	9954 — (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub- item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) Condition: Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay integrated tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the [20th] 6 of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the [20th]of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to[20th]8 May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised	12%	6%	6%	6%
SAC	Heading	9954 — (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices,godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service	18%	9%	9%	9%
SAC	Heading	9954 — (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above.	18%	9%	9%	9%
SAC	Heading	9954 — Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, -	18%	9%	9%	9%
SAC	Heading	9954 — Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Condition: …	0%	0%	0%	0%
SAC	Service code	995411 — Construction services of single dwelling or multi dewlling or multi-storied residential buildings	18%	-	-	-
SAC	Service code	995412 — Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc	18%	-	-	-
SAC	Service code	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	18%	-	-	-
SAC	Service code	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%	-	-	-
SAC	Service code	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	18%	-	-	-
SAC	Service code	995416 — Construction Services of other buildings n.e.c	18%	-	-	-
SAC	Service code	995419 — Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.	18%	-	-	-
SAC	Service code	995421 — General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels	18%	-	-	-
SAC	Service code	995422 — General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks	18%	-	-	-
SAC	Service code	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.	18%	-	-	-
SAC	Service code	995424 — General construction services of local water & sewage pipelines, electricity and communication cables & related works	18%	-	-	-
SAC	Service code	995425 — General construction services of mines and industrial plants	18%	-	-	-
SAC	Service code	995426 — General Construction services of Power Plants and its related infrastructure	18%	-	-	-
SAC	Service code	995427 — General construction services of outdoor sport and recreation facilities	18%	-	-	-
SAC	Service code	995428 — General construction services of other civil engineering works n.e.c.	18%	-	-	-
SAC	Service code	995429 — Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.	18%	-	-	-
SAC	Service code	995431 — Demolition services	18%	-	-	-
SAC	Service code	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.	18%	-	-	-
SAC	Service code	995433 — Excavating and earthmoving services	18%	-	-	-
SAC	Service code	995434 — Water well drilling services and septic system installation services	18%	-	-	-
SAC	Service code	995435 — Other site preparation services n.e.c	18%	-	-	-
SAC	Service code	995439 — Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18%	-	-	-
SAC	Service code	995441 — Installation, assembly and erection services of prefabricated buildings	18%	-	-	-
SAC	Service code	995442 — Installation, assembly and erection services of other prefabricated structures and constructions	18%	-	-	-
SAC	Service code	995443 — Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)	18%	-	-	-
SAC	Service code	995444 — Other assembly and erection services n.e.c.	18%	-	-	-
SAC	Service code	995449 — Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18%	-	-	-
SAC	Service code	995451 — Pile driving and foundation services	18%	-	-	-
SAC	Service code	995452 — Building framing & Roof Framing services	18%	-	-	-
SAC	Service code	995453 — Roofing and waterproofing services	18%	-	-	-
SAC	Service code	995454 — Concrete services	18%	-	-	-
SAC	Service code	995455 — Structural steel erection services	18%	-	-	-
SAC	Service code	995456 — Masonry services	18%	-	-	-
SAC	Service code	995457 — Scaffolding services	18%	-	-	-
SAC	Service code	995458 — Other special trade construction services n.e.c.	18%	-	-	-
SAC	Service code	995459 — Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.	18%	-	-	-
SAC	Service code	995461 — Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.	18%	-	-	-
SAC	Service code	995462 — Water plumbing and drain laying services	18%	-	-	-
SAC	Service code	995463 — Heating, ventilation and air conditioning equipment installation services	18%	-	-	-
SAC	Service code	995464 — Gas fitting installation services	18%	-	-	-
SAC	Service code	995465 — Insulation services	18%	-	-	-
SAC	Service code	995466 — Lift and escalator installation services	18%	-	-	-
SAC	Service code	995468 — Other installation services n.e.c.	18%	-	-	-
SAC	Service code	995469 — Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.	18%	-	-	-
SAC	Service code	995471 — Glazing services	18%	-	-	-
SAC	Service code	995472 — Plastering services	18%	-	-	-
SAC	Service code	995473 — Painting services	18%	-	-	-
SAC	Service code	995474 — Floor and wall tiling services	18%	-	-	-
SAC	Service code	995475 — Other floor laying, wall covering and wall papering services	18%	-	-	-
SAC	Service code	995476 — Joinery and carpentry services	18%	-	-	-
SAC	Service code	995477 — Fencing and railing services	18%	-	-	-
SAC	Service code	995478 — Other building completion and finishing services n.e.c.	18%	-	-	-
SAC	Service code	995479 — Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.	18%	-	-	-

Understanding the 9954 SAC code

SAC 9954 is a 4-digit heading under Chapter 99. This page shows the 6-digit service codes and applicable GST details available under this heading.

Heading 9954 — Construction Services

Service codes under this heading 9954

SAC Code	Description
995411	Construction services of single dwelling or multi dewlling 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 vertinary 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 remodelling 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 earthmoving 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.

Source

HSN classification and GST rate information is based on official GST/CBIC rate schedules and notifications. WealthView updates its database when official changes are published. For the latest applicability, refer to the current official GST/CBIC notifications and rate schedules.