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Construction

SAC 995421

General construction services for highways, roads

12% GST

What is SAC code 995421?

SAC (Service Accounting Code) 995421 classifies general construction services for highways, roads under the Indian GST framework. The applicable GST rate is 12%. This SAC falls under the Construction service category.

GST rate
12%
Intra-state split
CGST 6% + SGST 6%

When to use SAC 995421

  • Issuing tax invoices for general construction services for highways, roads
  • 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 995421→ Calculate GST at 12%→ Find another SAC

Related SAC codes in Construction

9954
Construction services
18%
995411
Construction of residential buildings
5%
995412
Construction of commercial buildings
18%
995431
Site preparation services (excavation)
18%
995441
Specialised installation services (HVAC, plumbing)
18%