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SAC 9954326-Digit Service Code

SAC 995432: Construction services – Service Code

SAC 995432 is the Services Accounting Code for site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches. It belongs to service group 9954 (Construction services) with 54 related service codes.

Service Group 9954: Construction services

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

Service Classification

Classification Chain:

All Services > Construction services > Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches

GST Rates for Services

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Other Services in Group 9954

SAC 995411
Construction services of single dwelling or multi dwelling or multi-storied residential buildings
SAC 995412
Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
SAC 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
SAC 995414
Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
SAC 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
SAC 995416
Construction services of other buildings nowhere else classified
SAC 995417
(i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i...
SAC 995418
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 A...
SAC 995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
SAC 995421
General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
SAC 995422
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
SAC 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
SAC 995424
General construction services of local water and sewage pipelines, electricity and communication cables and related works
SAC 995425
General construction services of mines and industrial plants
SAC 995426
General Construction services of Power Plants and its related infrastructure
SAC 995427
General construction services of outdoor sport and recreation facilities
SAC 995428
General construction services of other civil engineering works nowhere else classified
SAC 995429
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above
SAC 995431
Demolition services
SAC 995433
Excavating and earthmoving services
SAC 995434
Water well drilling services and septic system installation services
SAC 995435
Other site preparation services nowhere else classified
SAC 995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
SAC 995441
Installation, assembly and erection services of prefabricated buildings
SAC 995442
Installation, assembly and erection services of other prefabricated structures and constructions
SAC 995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
SAC 995444
Other assembly and erection services nowhere else classified
SAC 995449
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
SAC 995451
Pile driving and foundation services
SAC 995452
Building framing and roof framing services
SAC 995453
Roofing and waterproofing services
SAC 995454
Concrete services
SAC 995455
Structural steel erection services
SAC 995456
Masonry services
SAC 995457
Scaffolding services
SAC 995458
Other special trade construction services nowhere else classified
SAC 995459
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
SAC 995461
Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services
SAC 995462
Water plumbing and drain laying services
SAC 995463
Heating, ventilation and air conditioning equipment installation services
SAC 995464
Gas fitting installation services
SAC 995465
Insulation services
SAC 995466
Lift and escalator installation services
SAC 995468
Other installation services nowhere else classified
SAC 995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
SAC 995471
Glazing services
SAC 995472
Plastering services
SAC 995473
Painting services
SAC 995474
Floor and wall tiling services
SAC 995475
Other floor laying, wall covering and wall papering services
SAC 995476
Joinery and carpentry services
SAC 995477
Fencing and railing services
SAC 995478
Other building completion and finishing services nowhere else classified
SAC 995479
Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
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