--- title: "Industrial Building Construction Services | Professional Industrial Building Construction Solutions" description: "Expert industrial building construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995413." canonical: "https://busy.in/sac-code-995413/" --- # Industrial Building Construction under SAC Code 995413 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Industrial building construction services cover the main civil work for factories, workshops, warehouses and other production buildings. Contractors handle planning, structure, walls, floors and roofs so that the unit is ready for industrial use. Under GST, this work is classified under SAC 995413. The SAC code and its GST rate decide how much GST should be charged on these projects and how the value is reported in [**GST returns**](https://busy.in/gst/gst-returns/) for day to day compliance. ## 995413 SAC Code GST rate Industrial building construction is normally treated as a works contract service under GST. Earlier, different rate patterns could apply based on the mix of material and labour or the type of industrial project, which often created confusion for contractors and clients. Some projects were billed with effective concessional rates, while others followed the standard construction rate with full [**input tax credit on goods and services**](https://busy.in/gst/input-tax-credit/) used in the project. After the September 2025 changes, construction services for factories, production units, workshops and warehouses covered under SAC 995413 generally fall in the 18 percent slab with input tax credit, unless a specific notification gives a different treatment for a particular project or scheme. This means most industrial building contracts now follow a clear single rate structure, which makes pricing, contract drafting and [**GST compliance**](https://busy.in/gst/gst-compliance-rating-an-introduction/) more straightforward. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | 18% with ITC | 18% with ITC | Industrial building construction under 995413 is covered by the general 9954 construction heading, which is typically taxed at 18 percent. There are no sector specific 56th Council changes targeting this line; the rationalisation discussions on works contracts focus instead on specialised offshore and high earthwork contracts. | When a contractor raises an invoice for work falling under SAC 995413, the taxable value and 18 percent GST should be shown separately so that the recipient can claim the input tax credit correctly. The same SAC code and rate should also be used while reporting outward supplies in GSTR 1 and while declaring the tax liability on such services in [**GSTR 3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) for the relevant period. ## Practical classification guidance Businesses should select the SAC code that best matches the dominant nature of the contract. For example, if the work is mainly for a shopping mall or office tower, a commercial building construction code from the same 9954 group may be more appropriate than 995413. Using the right SAC and GST rate helps avoid disputes, supports proper input tax credit flow, and keeps GST records easy to explain during audits or assessments. ## Conclusion Industrial building construction services under SAC 995413 cover the core civil work for factories, workshops, warehouses and other production buildings. These services are now generally taxed at 18% with input tax credit, in line with the standard construction slab after the September 2025 changes. For every project, contractors and businesses should confirm that the work truly fits this [**SAC code**](https://busy.in/sac-codes/) , apply the correct rate on invoices and report the same values in GST returns. In case of special schemes or mixed use projects, it is sensible to review the latest GST notifications and take guidance from a tax professional. ## Frequently asked questions ### What is SAC code 995413 used for in GST? SAC code 995413 is used for construction services of industrial buildings. These are buildings mainly used for production or processing activities. Examples include factory sheds, processing units, workshop buildings, cold storage used for industry and similar structures connected to manufacturing or industrial operations. ### Does SAC 995413 cover factory and warehouse construction? Yes, SAC 995413 normally covers construction of factory buildings, production halls and industrial warehouses. It includes structures where goods are manufactured, assembled, processed or stored for industrial use. But purely commercial warehouses or retail showrooms may fall under other SAC codes like 995414, depending on their main use. ### What GST rate is charged on services under SAC 995413? Construction services under SAC 995413 are usually taxed at 18% GST as standard works contract services. This rate applies unless a specific notification or project based exemption sets a different rate. Contractors should confirm the applicable rate in the work order and latest GST rate notification. ### Is ITC allowed on industrial projects under SAC 995413? Input tax credit is normally allowed when industrial buildings constructed under SAC 995413 are used for taxable business activities, like manufacturing or taxable renting. ITC is restricted if the building is constructed on own account for self use, and not for further supply of works contract services. ## Explore more ### Other SAC services under 9954 - [995411: Apartment Construction](https://busy.in/sac-code-995411/) - [995412: Shelter Construction](https://busy.in/sac-code-995412/) - [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/)