SAC Code 995413 -- – Construction services of industrial buildings such as buildings used for product (GST Rate 18%)

SAC Code 995413

Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings

SAC995413

Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9954
Subheading: 995413
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 industrial buildings such as buildings used for product. 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%
995414
Construction services of commercial buildings such as office buildings
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 995413?
SAC Code 995413 is the official Service Accounting code for Construction services of industrial buildings such as buildings used for production activities (used for assembly line a, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 995413?
SAC Code 995413 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 995413 belong to?
SAC Code 995413 falls under Chapter 99 -- Services of the GST tariff.
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