SAC 995452 is the services accounting code for building framing and roof framing services, under heading 9954 (construction services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 995452 at a glance
| SAC (6 digits) | 995452 |
|---|---|
| Group (5 digits) | 99545 |
| Heading (4 digits) | 9954: Construction services |
| Section | 5: Construction services |
| Description | Building framing and roof framing services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Construction services other than the items above: 18% under 11/2017-CT(R), S. No. 3, item (xii).
Rate entry for SAC 995452
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 3, item (xii) | Construction services other than the items above | 18% | None |
Worked example: a ₹1,000 bill under SAC 995452
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 995452 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9954) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (995452) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9954
- SAC 995451: Pile driving and foundation services (18%)
- SAC 995453: Roofing and waterproofing services (18%)
- SAC 995454: Concrete services (18%)
- SAC 995455: Structural steel erection services (18%)
- SAC 995456: Masonry services (18%)
- SAC 995457: Scaffolding services (18%)
- SAC 995458: Other special trade construction services nowhere else classified (18%)
- SAC 995459: Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above (18%)
- SAC 995411: Construction services of single dwelling or multi dwelling or multi-storied residential buildings (1.5%, 7.5% or 18%)
- SAC 995412: Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like (18%)
- 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 (18%)
- 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 (7.5% or 18%)
- 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 (18%)
- SAC 995416: Construction services of other buildings nowhere else classified (18%)
- SAC 995417: 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 (code listed separately in the GST master) (7.5% or 18%)
- 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 Act, 2017 (5%)
- SAC 995419: Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above (18%)
- SAC 995421: General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels (18%)
- SAC 995422: General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks (18%)
- 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 (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.