SAC Code 995415 -- – Construction services of other non-residential buildings such as educational ins (GST Rate 18%)

SAC Code 995415

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings

SAC995415

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9954
Subheading: 995415
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 other non-residential buildings such as educational ins. 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%
995414
Construction services of commercial buildings such as office buildings
18%
995416
Construction Services of other buildings n.e.c
18%

Frequently asked questions

What is SAC Code 995415?
SAC Code 995415 is the official Service Accounting code for Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including , as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995415?
SAC Code 995415 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 995415 belong to?
SAC Code 995415 falls under Chapter 99 -- Services of the GST tariff.
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