About SAC Code 995423

SAC Code 995423 covers 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 and attracts a GST rate of 12%. For intra-state supplies, this is split as 6% CGST + 6% SGST. For inter-state supplies, 12% IGST is charged.

How to Use SAC Code 995423 on GST Invoices

• Include the SAC code 995423 on every GST invoice for 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
• 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

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