SAC Code 995432 -- – Site formation and clearance services including preparation services to make sit (GST Rate 18%)

SAC Code 995432

Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

SAC995432

Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9954
Subheading: 995432
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 Site formation and clearance services including preparation services to make sit. 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

995431
Demolition services
18%
995433
Excavating and earthmoving services
18%
995434
Water well drilling services and septic system installation services
18%
995435
Other site preparation services n.e.c
18%
995439
Services involving Repair, alterations, additions, replacements, maint
18%

Frequently asked questions

What is SAC Code 995432?
SAC Code 995432 is the official Service Accounting code for Site formation and clearance services including preparation services to make sites ready for subsequent construction wor, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995432?
SAC Code 995432 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 995432 belong to?
SAC Code 995432 falls under Chapter 99 -- Services of the GST tariff.
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