---
title: "Commercial Building Construction Services | Professional Commercial Building Construction Solutions"
description: "Expert commercial building construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995414."
canonical: "https://busy.in/sac-code-995414/"
---

# Commercial Building Construction under SAC Code 995414

Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/).

Commercial building construction services cover the main civil work for offices, shops, malls, hotels and other business properties. Contractors handle planning, structure, walls, floors and roofs so that the premises are ready for commercial use. Under GST, this work is classified under SAC 995414. The SAC code and its GST rate decide how much GST should be charged on such projects and how the value is reported in [**GST returns**](https://busy.in/gst/gst-returns/) .

## 995414 SAC Code GST rate

Commercial building construction is generally treated as a works contract service under GST. In the earlier phase of GST, different valuation methods, abatements and project structures sometimes led to different effective rates for similar commercial projects. This made it difficult for builders, contractors and business owners to keep their tax treatment uniform across contracts and locations.

After the September 2025 rationalisation, construction services for offices, malls, hotels, showrooms and other business properties covered under SAC 995414 normally fall in the 18 percent slab with [**input tax credit**](https://busy.in/gst/input-tax-credit/) . This standard rate applies to most commercial building contracts unless a specific notification grants a concessional treatment for a particular scheme or project category. A single clear slab has made pricing, quotation and GST working easier for commercial builders and their clients.

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 995414 | Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. | 18% with ITC | 18% with ITC | Commercial building construction has consistently been treated as an 18 percent service; composite supplies with land follow the 18 percent with one third land abatement mechanism. No change is indicated for this SAC in the 56th Council material. |

While raising invoices for services falling under SAC 995414, contractors should show the taxable value and 18 percent GST separately so that business clients can claim input tax credit correctly. The same [**SAC code**](https://busy.in/sac-codes/) and rate should be used in **GSTR 1** while reporting outward supplies and in GSTR 3B while declaring the tax liability for commercial building construction services in each tax period.

## Conclusion

Commercial building construction services under SAC 995414 cover the core civil work for offices, malls, hotels and other business properties. These services are now generally taxed at 18 percent with input tax credit as part of the standard works contract slab after the September 2025 changes. Contractors and business owners should confirm that their project correctly fits this SAC code, apply the right [**GST rate**](https://busy.in/gst-rates/) on every invoice and report the same details in GST returns. For special projects or mixed use complexes, it is sensible to check the latest GST notifications and discuss the tax position with a qualified advisor.

## Frequently asked questions

### Which services are covered under SAC code 995414?

SAC code 995414 covers construction services of commercial buildings. This includes offices, shops, shopping malls, hotels, restaurants, cinema halls, exhibition halls, commercial complexes, petrol pumps and similar structures used mainly for business and commercial activities rather than for industrial production or residential living.

### Is SAC 995414 used for office and mall construction work?

Yes. Construction of office complexes, IT parks, shopping malls, retail showrooms, hotels and similar commercial spaces generally comes under SAC 995414. Contractors use this code on GST invoices when they provide works contract services to build or renovate such commercial buildings for their clients.

### What is the GST rate on construction services under SAC 995414?

In most cases, construction services under SAC 995414 attract 18% GST. This is the standard rate for commercial works contract services. Some special infrastructure or government projects may have different rates under specific notifications, so the contractor should always check the contract and relevant GST rate schedule.

### Do commercial projects under SAC 995414 qualify for ITC?

Yes, commercial projects usually allow input tax credit on GST paid for materials and services, when the building is used for taxable business activities like renting, hotel services or office operations. ITC is normally blocked when the property is built on own account purely for self use without further taxable supply.

## 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/)
- [995413: Industrial Building Construction](https://busy.in/sac-code-995413/)
- [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/)