Knowledge Center

Feb 27

Posted by:MyEfilings
SAC Codes for Construction Services of buildings

GST Rates for services are based on the classification system developed by Service Tax department in India. The code allotted to a service is called Service Accounting Code or SAC code. Same way the GST Rates for goods are based on Hamonised System of Nomenclature and are called HSN Codes popularly. HSN code means a multipurpose international product nomenclature developed by World Customs Organisation(WCO).

HSN Code for GST in India:

Before implementation of GST in India, states in India had their own systems of classifying goods and services for determination of tax rates. However with introduction of Goods and Service Tax, uniform classification was introduced. All the states have now moved to HSN for classification of goods and SAC system for classification of services under GST regime.

In this article, we have mentioned SAC code list with GST Rates for construction services of buildings.

Section 5 of SAC codes deals with Construction Service. This includes SAC codes for Construction services for buildings, general construction services, site preparation services, assembly and erection of prefabricated constructions etc.

Heading & Group

Service Code (Tariff)

Service Description


Section 5 : Construction Services – SAC Codes for Construction Services


Heading No.9954

Construction services


Group 99541

Construction services of buildings




Construction services of single dwelling or multi dwelling or multi-storied residential buildings




Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc




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




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.




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




Construction Services of other buildings n.e.c




Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.






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