What is SAC code 995422?

SAC (Service Accounting Code) 995422 classifies general construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 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 995422

Issuing tax invoices for general construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
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 995422 → Calculate GST at 18%→ Find another SAC