Q3SAC Code 9954
Construction services
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Codes under 9954
| Code | Description |
|---|---|
| 9954 11 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings |
| 9954 12 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like |
| 9954 13 | 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 |
| 9954 14 | 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 |
| 9954 15 | 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 |
| 9954 16 | Construction services of other buildings nowhere else classified |
| 9954 17 | (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... |
| 9954 18 | 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... |
| 9954 19 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above |
| 9954 21 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
| 9954 22 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
| 9954 23 | 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 |
| 9954 24 | General construction services of local water and sewage pipelines, electricity and communication cables and related works |
| 9954 25 | General construction services of mines and industrial plants |
| 9954 26 | General construction services of power plants and its related infrastructure |
| 9954 27 | General construction services of outdoor sport and recreation facilities |
| 9954 28 | General construction services of other civil engineering works nowhere else classified |
| 9954 29 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above |
| 9954 31 | Demolition services |
| 9954 32 | 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 |
| 9954 33 | Excavating and earthmoving services |
| 9954 34 | Water well drilling services and septic system installation services |
| 9954 35 | Other site preparation services nowhere else classified |
| 9954 39 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 9954 41 | Installation, assembly and erection services of prefabricated buildings |
| 9954 42 | Installation, assembly and erection services of other prefabricated structures and constructions |
| 9954 43 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) |
| 9954 44 | Other assembly and erection services nowhere else classified |
| 9954 49 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 9954 51 | Pile driving and foundation services |
| 9954 52 | Building framing and roof framing services |
| 9954 53 | Roofing and waterproofing services |
| 9954 54 | Concrete services |
| 9954 55 | Structural steel erection services |
| 9954 56 | Masonry services |
| 9954 57 | Scaffolding services |
| 9954 58 | Other special trade construction services nowhere else classified |
| 9954 59 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
| 9954 61 | Electrical installation services including electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services |
| 9954 62 | Water plumbing and drain laying services |
| 9954 63 | Heating, ventilation and air conditioning equipment installation services |
| 9954 64 | Gas fitting installation services |
| 9954 65 | Insulation services |
| 9954 66 | Lift and escalator installation services |
| 9954 68 | Other installation services nowhere else classified |
| 9954 69 | Services involving repair, alterations, additions, replacements, maintenance of the installations covered above |
| 9954 71 | Glazing services |
| 9954 72 | Plastering services |
| 9954 73 | Painting services |
| 9954 74 | Floor and wall tiling services |
| 9954 75 | Other floor laying, wall covering and wall papering services |
| 9954 76 | Joinery and carpentry services |
| 9954 77 | Fencing and railing services |
| 9954 78 | Other building completion and finishing services nowhere else classified |
| 9954 79 | Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above |
Frequently Asked Questions
What is the SAC code for construction services?
The SAC code for construction services is 9954.
What is the GST rate on construction services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.