---
title: "Irrigation Infrastructure Services | Professional Irrigation Infrastructure Solutions"
description: "Expert irrigation infrastructure services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995422."
canonical: "https://busy.in/sac-code-995422/"
---

# Irrigation Infrastructure under SAC Code 995422

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

Irrigation infrastructure services cover construction of canals, water pipelines, sewage pipelines and related systems that move water or waste safely. Contractors handle trenching, laying pipes, supports and testing so that the network works smoothly. Under GST, this work is classified under SAC 995422. The SAC code and its [**GST rate**](https://busy.in/gst-rates/) decide how much GST is charged on such projects and how the value is reflected in GST returns for proper compliance.

## 995422 SAC Code GST rate

Irrigation infrastructure and sewage pipeline construction services are treated as civil engineering or works contract services under GST. In the earlier years, different contract styles and funding patterns for water and sewage projects sometimes resulted in different effective tax outcomes, which made it difficult for contractors and government bodies to maintain a uniform tax position across similar projects.

After the September 2025 rationalisation, construction services for irrigation networks, water pipelines and sewage pipelines falling under SAC 995422 generally come under the 18 percent slab with input tax credit. This standard rate applies to most such projects, unless a specific notification gives a concessional treatment for a particular government or social scheme focused on rural or low income areas.

**The table below gives the latest applicable GST rate for SAC code 995422.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | 18% with ITC | 18% with ITC | Port, water and irrigation projects also sit in the 99542 group. 18 percent is the normal construction service rate; only very specific government contracts enjoyed 12 percent earlier and those are now aligned to 18 percent as per the rate rationalisation notes. |

When raising invoices for services under SAC 995422, contractors should clearly show the taxable value and 18 percent GST so that eligible recipients can claim input tax credit in line with the law. The same SAC code and rate should also be followed in [**GSTR 1**](https://busy.in/gst/guide-to-gstr-1/) for outward supplies and in GSTR 3B when reporting the tax liability on irrigation infrastructure and pipeline construction services.

## Practical classification guidance

In day to day practice, a contractor should use SAC 995422 when the main purpose of the contract is construction of irrigation channels or water and sewage pipelines. If the project is mainly for roads, buildings or general site development, another SAC within 9954 may be more appropriate. Correct SAC selection and GST rate application helps reduce the risk of disputes and makes the input tax credit trail easier to justify during scrutiny or audits.

## Conclusion

Irrigation infrastructure services under SAC 995422 cover construction of canals, water pipelines and sewage pipelines that move water or waste safely and efficiently. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and project owners should confirm that their contracts are correctly classified under this [**SAC code**](https://busy.in/sac-codes/) , apply the right GST rate on each invoice and follow the same classification in GST returns. For specialised or subsidised schemes, it is sensible to check the latest GST rules and consult a tax professional.

## Frequently asked questions

### Which services come under SAC code 995422?

This code covers construction of water supply, sewerage and drainage systems. It includes water treatment plants, sewage treatment plants, main water pipelines, sewer lines, storm water drains, pumping stations and other civil works used for public water and waste water networks in rural or urban areas.

### Does SAC 995422 include irrigation canals, sewage and water pipeline projects?

Yes. Irrigation canals, main sewage lines, large water distribution mains and supporting structures like culverts and pump houses typically fall under 995422. It focuses on water and waste water management rather than general roads or internal plumbing inside individual buildings.

### What is the GST rate on services under SAC 995422?

Standard works contract services under 995422 usually attract 18% GST. Some pure water supply and sewerage projects for government or local authorities may get special exemptions or concessional rates, but those benefits apply only when the contract clearly matches the notification wording.

### Is SAC 995422 used for both rural and urban water infrastructure works?

Yes. Whether the project is in a village, small town or big city, if it relates to water supply or sewerage infrastructure used by many people, it is generally classified under 995422. Location does not change the SAC, though it may influence scheme specific tax treatment.

### Are contractors eligible for ITC on projects classified under SAC 995422?

Contractors charging GST on taxable projects can claim ITC on cement, pipes, pumps and other eligible inputs. Owners may claim ITC only if the infrastructure is used for taxable supplies and they are allowed to take credit. Government bodies often cannot claim ITC for such works.

## 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/)
- [995419: Property Maintenance](https://busy.in/sac-code-995419/)
- [995421: Road Construction](https://busy.in/sac-code-995421/)
- [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/)