Apartment Construction 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.

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995411 SAC Code GST Rate

Review old and new GST rates for Apartment Construction under 995411 SAC Code.

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.

SAC Code

995411

Description

Construction services of single dwelling or multi dwelling or multi-storied residential buildings

New Rate

18 %
Standard

Old Rate

18 %

Notes

18% with ITC applies when a contractor builds a residential building for someone else. Promoters of residential real estate projects pay 1.5% (affordable housing) or 7.5% (other units) without ITC on the value after the one-third land deduction, an effective 1% or 5%; sales after the completion certificate or first occupation are not taxed. Source: Notification 11/2017-Central Tax (Rate), S. No. 3(i)-(if) and 3(xii), para 2, as amended by 3/2019.

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.

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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

Clear answers to common queries about SAC Code 995411 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.