SAC code for construction services.
Construction services is classified under SAC code 9954 (Construction services). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
Services provided for construction, repairs, alteration and maintenance of buildings, structures, roads, bridges and other civil engineering works. This includes labour, supervision and technical services related to construction projects.
gst rates for construction services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | 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. | S.No 11)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 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 | S.No 10)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 10A Heading Services supplied by electricity distribution Nil Nil | S.No 10A)12/2017-Central Tax (Rate) as amended |
| 1.5% | 0.75% + 0.75% | Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (new projects from 1 April 2019, or ongoing projects that opted for the new rates) | S.No 3 item (i)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 1.5% | 0.75% + 0.75% | Construction of affordable residential apartments by a promoter in a Real Estate Project other than a Residential Real Estate Project | S.No 3 item (ic)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | House-keeping services such as plumbing and carpentry supplied through an e-commerce operator, where the supplier is not liable to register | S.No 3 item (xi)11/2017-Central Tax (Rate) as amended by 1/2018-Central Tax (Rate) |
| 7.5% | 3.75% + 3.75% | Construction of residential apartments other than affordable residential apartments by a promoter in a Residential Real Estate Project | S.No 3 item (ia)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 7.5% | 3.75% + 3.75% | Construction of residential apartments other than affordable residential apartments by a promoter in a Real Estate Project other than a Residential Real Estate Project | S.No 3 item (id)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 7.5% | 3.75% + 3.75% | Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in a Residential Real Estate Project | S.No 3 item (ib)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 12% | 6% + 6% | Construction of an apartment in an ongoing project under specified affordable-housing schemes, where the promoter opted to pay tax at the old rates | S.No 3 item (ie)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 18% | 9% + 9% | Construction of a complex, building or civil structure intended for sale (ongoing projects where the promoter opted to pay tax at the old rates) | S.No 3 item (if)11/2017-Central Tax (Rate) as amended by 03/2019-Central Tax (Rate) |
| 18% | 9% + 9% | Construction services other than those listed above and serial number 38 | S.No 3 item (xii)11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate) |
| 18% | 9% + 9% | Composite supply of works contract by a sub-contractor to the main contractor providing the earth-work services in item (vii) to Government bodies | S.No 3 item (x)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Composite supply of works contract involving predominantly earth work (more than 75% of the value) provided to the Central/State Government, Union territory, local authority, Governmental Authority or Government Entity | S.No 3 item (vii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Composite supply of works contract and associated services for offshore oil and gas exploration and production beyond 12 nautical miles | S.No 3 item (viii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Construction, engineering, installation or other technical services for setting up bio-gas plants, solar power devices and systems, wind mills, waste-to-energy plants and ocean/tidal energy plants | S.No 3811/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
what changed for construction services
- 2018-01-25 → 2025-09-21: GST 5% (1/2018-Central Tax (Rate))
- 2017-10-13 → 2025-09-21: GST 5% (31/2017-Central Tax (Rate))
- 2017-10-13 → 2025-09-21: GST 12% (31/2017-Central Tax (Rate))
also searched as
bridge constructionbuilding construction servicescivil worksconcrete work serviceselectrical installation in buildingsinterior finishing workplumbing and sanitation workrenovation servicesroad construction servicesstructural constructionconstruction laboursteel fabrication and erection
more specific codes under 9954
- 995411Construction services of single dwelling or multi dwelling or multi-storied residential bu
- 995412Construction services of other residential buildings such as old age homes, homeless shelt
- 995413Construction services of industrial buildings such as buildings used for production activi
- 995414Construction services of commercial buildings such as office buildings, exhibition and mar
- 995415Construction services of other non-residential buildings such as educational institutions,
- 995416Construction services of other buildings nowhere else classified
- 995417(i) Construction services of commercial buildings such as office buildings, exhibition and
- 995418Services by way of house-keeping, such as plumbing, carpentering, etc. where the person su
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Full detail — official text, every sub-code and rate history — on the SAC 9954 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing