What is SAC code 995442?

SAC (Service Accounting Code) 995442 classifies installation, assembly and erection services of other prefabricated structures and constructions 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 995442

Issuing tax invoices for installation, assembly and erection services of other prefabricated structures and constructions
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.

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