SAC Code 995414 -- – Construction services of commercial buildings such as office buildings, exhibiti (GST Rate 18%)

SAC Code 995414

Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.

SAC995414

Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9954
Subheading: 995414
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Construction services of commercial buildings such as office buildings, exhibiti. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

995411
Construction services of single dwelling or multi dewlling or multi-st
18%
995412
Construction services of other residential buildings such as old age h
18%
995413
Construction services of industrial buildings such as buildings used f
18%
995415
Construction services of other non-residential buildings such as educa
18%
995416
Construction Services of other buildings n.e.c
18%

Frequently asked questions

What is SAC Code 995414?
SAC Code 995414 is the official Service Accounting code for Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, rest, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995414?
SAC Code 995414 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 995414 belong to?
SAC Code 995414 falls under Chapter 99 -- Services of the GST tariff.
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