--- title: "Property Maintenance Services | Professional Property Maintenance Solutions" description: "Expert property maintenance services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995419." canonical: "https://busy.in/sac-code-995419/" --- # Property Maintenance under SAC Code 995419 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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**](https://busy.in/gst/gst-returns/) . ## 995419 SAC Code GST rate 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**](https://busy.in/gst/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. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## Practical classification guidance 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**](https://busy.in/sac-codes/) 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. ## Frequently asked questions ### 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. ### 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. ### 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. ### 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. ### 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. ## 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/) - [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/) - [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/)