How to account for SAC 995414 in books?

When purchasing: Debit Repairs & Maintenance (7000), Credit Bank/Payable. When selling: Debit Receivable, Credit Service Revenue (4100). GST is booked to ITC (purchase) or Output Payable (sale) accounts.

Is TDS applicable on SAC 995414?

Yes. SAC 995414 (Construction services) attracts TDS under Section 194C at 2% when payment exceeds ₹30,000.

SAC Code 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 — 18% GST

Q: What is the GST rate for SAC Code 995414?

SAC Code 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) attracts 18% GST. For intra-state supply: 9% CGST + 9% SGST. For inter-state: 18% IGST.

About SAC Code 995414

SAC Code 995414 covers 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 and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).

How to Use SAC Code 995414 on GST Invoices

Include the SAC code 995414 on every GST invoice for 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
Businesses with turnover above ₹5 crore must use 6-digit SAC codes
Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
The SAC code must match the product/service description on your invoice
Incorrect SAC codes can lead to GST notices and ITC mismatches

Related SAC Codes

995411 — Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412 — Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
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
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
995416 — Construction services of other buildings nowhere else classified

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Last verified: 2026-06-26 · Source: CBIC Master Tariff

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