HSN Codes · Chapter 99: Services (SAC)
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
Typical GST rate
Varies
Depends on sub-classification
Type
Service
SAC classification
Code level
6-digit
Sub-heading
Reading code 995413
SAC codes are always six digits and always begin with 99 — the services chapter. In 995413, the heading 9954 narrows the service group, and the final digits identify this specific service: 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
All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.
Related codes in heading 9954
- 995411 — Construction services of single dwelling or multi-dwelling residential buildings · GST 18%
- 995412 — Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
- 995414 — Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
- 995415 — Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
- 995416 — Construction services of other buildings nowhere else classified
- 995417 — (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i
- 995418 — Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A
- 995419 — Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
- 995421 — General construction services of highways, streets, roads and bridges · GST 18%
- 995422 — General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
Frequently asked questions
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