--- title: "Apartment Construction Services | Professional Apartment Construction Solutions" description: "Expert apartment construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995411." canonical: "https://busy.in/sac-code-995411/" --- # Apartment Construction under SAC Code 995411 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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. ## 995411 SAC Code GST rate Under GST, apartment construction services have seen multiple changes in rate and scheme over time. Earlier, different effective [**GST rates**](https://busy.in/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. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## 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. ## Frequently asked questions ### 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. ### 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. ### 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. ### 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. ## Explore more ### Other SAC services under 9954 - [995412: Shelter Construction](https://busy.in/sac-code-995412/) - [995413: Industrial Building Construction](https://busy.in/sac-code-995413/) - [995414: Commercial Building Construction](https://busy.in/sac-code-995414/) - [995415: Non Residential Building](https://busy.in/sac-code-995415/) - [995416: Church Construction](https://busy.in/sac-code-995416/) - [995419: Property Maintenance](https://busy.in/sac-code-995419/) - [995421: Road Construction](https://busy.in/sac-code-995421/) - [995422: Irrigation Infrastructure](https://busy.in/sac-code-995422/) - [995423: Pipeline Construction](https://busy.in/sac-code-995423/) - [995424: Cable Laying](https://busy.in/sac-code-995424/) - [995425: Industrial Plant Construction](https://busy.in/sac-code-995425/) - [995426: Power Plant Construction](https://busy.in/sac-code-995426/) - [995427: Sports Facility Construction](https://busy.in/sac-code-995427/) - [995428: Dam Construction](https://busy.in/sac-code-995428/) - [995429: Construction Maintenance](https://busy.in/sac-code-995429/) - [995431: Structural Demolition](https://busy.in/sac-code-995431/) - [995432: Site Preparation](https://busy.in/sac-code-995432/) - [995433: Excavation](https://busy.in/sac-code-995433/) - [995434: Septic System Installation](https://busy.in/sac-code-995434/) - [995435: Land Clearing](https://busy.in/sac-code-995435/) - [995439: Repair](https://busy.in/sac-code-995439/) - [995441: Prefabricated Buildings](https://busy.in/sac-code-995441/) - [995442: Prefabricated Structures](https://busy.in/sac-code-995442/) - [995443: Street Furniture Installation](https://busy.in/sac-code-995443/) - [995444: Construction Assembly](https://busy.in/sac-code-995444/) - [995449: Building Alteration](https://busy.in/sac-code-995449/) - [995451: Pile Driving](https://busy.in/sac-code-995451/) - [995452: Roof Framing Construction](https://busy.in/sac-code-995452/) - [995453: Waterproofing](https://busy.in/sac-code-995453/) - [995454: Concrete](https://busy.in/sac-code-995454/) - [995455: Structural Steel Erection](https://busy.in/sac-code-995455/) - [995456: Masonry](https://busy.in/sac-code-995456/) - [995457: Scaffolding](https://busy.in/sac-code-995457/) - [995458: Special Trade Construction](https://busy.in/sac-code-995458/) - [995459: Building Repair And Maintenance](https://busy.in/sac-code-995459/) - [995461: Electrical Installation](https://busy.in/sac-code-995461/) - [995462: Water Plumbing](https://busy.in/sac-code-995462/) - [995463: Hvac Installation](https://busy.in/sac-code-995463/) - [995464: Gas Fitting Installation](https://busy.in/sac-code-995464/) - [995465: Insulation](https://busy.in/sac-code-995465/) - [995466: Lift And Escalator, Elevator Installation](https://busy.in/sac-code-995466/) - [995468: Installation](https://busy.in/sac-code-995468/) - [995469: Repair And Maintenance](https://busy.in/sac-code-995469/) - [995471: Glazing](https://busy.in/sac-code-995471/) - [995472: Plastering](https://busy.in/sac-code-995472/) - [995473: Painting](https://busy.in/sac-code-995473/) - [995474: Floor Wall Tiling](https://busy.in/sac-code-995474/) - [995476: Carpentry](https://busy.in/sac-code-995476/) - [995477: Railing](https://busy.in/sac-code-995477/) - [995478: Building Completion](https://busy.in/sac-code-995478/) - [995479: Maintenance](https://busy.in/sac-code-995479/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)