Property Maintenance Services Under SAC Code 995419
Property maintenance services cover regular upkeep, repair and small renovation work for residential and commercial buildings. Service providers handle tasks like fixing leaks, repairing walls, maintaining common areas and minor upgrades so that the property stays safe and usable. Under GST, these services are classified under SAC Code 995419. The SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns .
Property Maintenance Services GST Rate for SAC Code 995419
Property maintenance services, including building renovation services and commercial building repair, are generally taxed as works contract or repair services under GST. In the earlier years, different contract styles and composite billing sometimes led to different effective tax outcomes for similar repair jobs, which caused confusion for both service providers and property owners.
After the September 2025 rationalisation, most property maintenance and building repair services under SAC 995419 fall in the 18 percent slab with input tax credit . This standard rate covers routine maintenance contracts, annual repair agreements and one time renovation jobs, unless a special notification provides a different treatment for a specific government or social sector project.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | 18% with ITC | 18% with ITC | Repair and renovation of buildings are treated as works contract services and, for general commercial and residential projects, attract 18 percent. The 56th Council rationalisation did not alter this; it only pushed certain earlier 12 percent earthwork variants up to 18 percent. |
While raising invoices for services under SAC 995419, service providers should clearly show the taxable value of labour and material, along with 18 percent GST, so that eligible clients can claim input tax credit. The same SAC code and rate should also be used in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on property maintenance services for each filing period.
Explore Other SAC Codes Under 9954
SAC 995419 is also part of the wider construction services group 9954, which includes building construction, civil engineering works, site preparation services and building completion activities such as painting, tiling and carpentry. Within this group, some SAC codes focus on new construction while others, like 995419, deal more with repair, alteration and maintenance work on existing buildings.
The list includes major six-digit SAC codes under the 9954 parent, excluding 995419
In practical use, a contractor should choose 995419 when the main objective of the contract is repair, maintenance or renovation of an existing property. If the work is more in the nature of full new construction, another SAC code within 9954 may be more suitable. Correct SAC selection and GST rate application help reduce future disputes and keep the input tax credit trail clean and easy to justify during scrutiny or audits.
Conclusion
Property maintenance services under SAC 995419 cover regular upkeep, repair and renovation work for residential and commercial buildings. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Service providers and property owners should ensure that their contracts are correctly classified under this SAC code, that the appropriate GST rate is applied on every invoice and that the same classification is followed in GST returns. For complex or large scale renovation projects, it is sensible to review the latest GST rules and seek guidance from a tax professional.
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 services are covered under SAC code 995419?
This code covers general building completion, repair and maintenance services that do not fit in more specific sub codes. It includes mixed civil repair, small renovations, patchwork, finishing and overall building upkeep carried out under a works contract, for homes, offices or industrial buildings.
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Does SAC 995419 include building repair, renovation and annual maintenance?
Yes. Ordinary civil repair, interior touch ups, small scale renovations and annual maintenance contracts that involve multiple minor works often use 995419. Highly specialised work like full electrical rewiring or separate plumbing projects may use their own codes, but broad civil AMC can stay here.
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What is the GST rate for services under SAC 995419?
Most services under SAC 995419 are taxed at 18% GST. This is the standard rate for civil repair and maintenance. The rate does not usually change just because work is small or the customer is an individual, company or government department, unless there is a clear exemption.
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Should small repair contractors also use SAC 995419 on their invoices?
Yes. Even small contractors who do plaster repair, steps repair, boundary wall patching or interior touch ups can use this code. Using the correct SAC helps keep invoices and GST returns consistent and makes it easier for clients to claim eligible input tax credit.
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Is ITC available on GST paid for property maintenance services under SAC 995419?
Businesses can normally claim ITC on GST paid for such maintenance when the property is used for taxable activities, like offices, shops or factories. ITC is not allowed if the property is for exempt supplies or personal use, such as a private residence or purely charitable building.