SAC Code 995462 -- – Water plumbing and drain laying services (GST Rate 18%)

SAC Code 995462

Water plumbing and drain laying services

SAC995462

Water plumbing and drain laying services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9954
Subheading: 995462
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 Water plumbing and drain laying services. 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.

Frequently asked questions

What is SAC Code 995462?
SAC Code 995462 is the official Service Accounting code for Water plumbing and drain laying services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995462?
SAC Code 995462 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 995462 belong to?
SAC Code 995462 falls under Chapter 99 -- Services of the GST tariff.
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