What is SAC code 995413?

SAC (Service Accounting Code) 995413 classifies construction services of industrial buildings such as buildings used for production activities (used for assembly line activities) under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Construction service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 995413

Issuing tax invoices for construction services of industrial buildings such as buildings used for production activities (used for assembly line activities)
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 995413 → Calculate GST at 18%→ Find another SAC