Apartment Construction Services Under SAC Code 995411
Apartment construction services mainly cover core civil work for residential houses and apartment complexes, such as planning, structure, walls, floors and roofs. Under GST, these services fall under SAC 995411 for single houses, multiple units and multi storied residential buildings meant for permanent living. The code covers foundation, RCC frame, brickwork, roofing, basic plastering and similar structural work, including major additions or extra floors. Finishing work like painting, tiling, carpentry and glazing is covered under separate service codes.
Apartment Construction Services GST Rate for SAC Code 995411
Under GST, apartment construction services have seen multiple changes in rate and scheme over time. Earlier, different effective GST rates applied depending on whether the project was affordable housing, non-affordable housing or a works contract with material.
After the September 2025 rationalisation, residential construction under SAC 995411 for normal housing projects is generally taxed at 5 percent without input tax credit, as part of the residential property slab. Commercial projects and special works contracts continue to attract higher rates, usually 18 percent with input tax credit.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings | 18% with ITC | 18% with ITC | For SAC 995411, sectoral summaries explicitly note 18 percent as the construction service rate, while separate notifications prescribe concessional 1.5 percent, 5 percent or 7.5 percent without ITC for specified residential housing schemes. Those concessional entries are narrow and project specific, so the typical SAC wise rate is kept at 18 percent with ITC. |
When you raise an invoice for apartment construction services falling under SAC 995411, you should apply the 5 percent GST rate if the project qualifies as a residential project under the current scheme. The same rate and SAC code should also be used consistently while reporting outward supplies in GSTR 1 and tax liability in GSTR 3B. For mixed projects or special government contracts, you should check the specific notification and apply the correct rate mentioned there.
Explore Other SAC Codes Under 9954
SAC 995411 is part of a wider group called SAC 9954, which covers construction services of buildings, civil engineering works, site preparation, installation and finishing activities. While 995411 is used mainly for apartment construction and residential building construction, other SAC codes in this group are used for industrial, commercial, infrastructure, installation and finishing services. The list below shows the major related six-digit SAC codes under the same four-digit parent 9954, excluding 995411.
Conclusion
SAC 995411 is the main code for apartment construction and other residential building construction services. It covers full construction of houses, villas and residential apartment projects. After the September 2025 revision, most standard residential projects under this code attract 5 percent GST, while many other construction services under 9954 continue at 18 percent. To stay compliant, match your service with the right SAC, apply the correct GST rate on invoices and report the same code in returns. For complex or mixed projects, cross check the latest GST updates and consult a tax advisor.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What is SAC code 995411 in GST?
SAC code 995411 is used for construction services of normal residential buildings. It includes building independent houses, villas, apartments and multi storey residential complexes. Contractors and builders use this code on GST invoices when they provide construction services for such residential projects under a works contract.
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Does SAC 995411 cover apartment and house construction only?
SAC 995411 mainly covers standard residential buildings used as homes. This includes individual houses, row houses, villas and apartments in a housing project. Special types of residential facilities like hostels, old age homes or shelters are usually classified under different SAC codes, not under 995411.
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What GST rate applies to services under SAC 995411?
In most cases, construction services under SAC 995411 fall under the general 18% GST rate for works contracts. However, some residential projects, like certain affordable housing or government scheme projects, may have special notified rates. So the builder should always check the latest GST notification for that project.
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Can builders claim ITC on projects under SAC 995411?
Builders can claim input tax credit when the project is taxed under normal GST rules and they are not covered by a concessional scheme that blocks ITC. ITC is generally not allowed if the residential building is constructed on own account for self use and not for further taxable supply.