About SAC Code 995432

SAC Code 995432 covers 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 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 995432 on GST Invoices

• Include the SAC code 995432 on every GST invoice for 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
• 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 Free Tools

• HSN/SAC Code Search — Search 22,000+ product and service codes
• GST Calculator — Calculate CGST, SGST, IGST split
• GSTIN Validator — Verify any GSTIN number
• GST Due Date Calendar — Never miss a filing deadline

1010 automatically suggests the correct SAC code when you create invoices, using AI to match your product descriptions to the CBIC master list of 22,000+ codes. Start your free trial →