--- title: "Industrial Plant Construction Services | Professional Industrial Plant Construction Solutions" description: "Expert industrial plant construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995425." canonical: "https://busy.in/sac-code-995425/" --- # Industrial Plant Construction under SAC Code 995425 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Industrial plant construction services cover the main civil and structural work for factories, processing units, power plants and similar large industrial facilities. Contractors handle foundations, structural frames, floors, roofs and heavy equipment bases so that the site is ready for installation. Under GST, this work is classified under SAC 995425. 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/) . ## 995425 SAC Code GST rate Industrial plant construction services are treated as works contract or civil engineering services under GST. In the earlier years, different contract structures, milestone billing and composite supplies sometimes led to different effective tax outcomes for similar industrial projects, which made price comparison and tax planning difficult for both contractors and plant owners. After the September 2025 rationalisation, construction services for factories, processing plants, power plants and similar industrial facilities under SAC 995425 generally fall in the 18 percent slab with input tax credit. This standard rate applies to most industrial plant projects unless a special notification provides a different treatment for a particular strategic or government supported scheme. **The table below gives the latest GST rate for services under SAC code 995425**. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995425 | General construction services of mines and industrial plants | 18% with ITC | 18% with ITC | Mines and industrial plant construction appears with both 12 and 18 percent entries in some older rate charts depending on contract conditions. However, more recent GST 2.0 summaries and civil construction overviews treat heavy industrial construction uniformly at 18 percent, reflecting the move away from 12 percent variants. For a typical SAC wise table it is safest to show 18 percent both before and after, while noting that certain legacy 12 percent contracts have now converged to 18. | When issuing invoices for services under SAC 995425, contractors should clearly show the taxable value and 18 percent GST so that plant owners and industrial clients can claim input tax credit correctly. The same SAC code and rate should also be followed in GSTR 1 for outward supplies and in [**GSTR 3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while declaring the tax liability on industrial plant construction services for each filing period. ## Practical classification guidance In practice, contractors should select SAC 995425 when the core purpose of the contract is to build an industrial plant or similar heavy production facility. If the project centres more on commercial complexes, residential buildings or general infrastructure, another SAC within 9954 may be more suitable. Correct SAC selection and GST rate application helps reduce future disputes, supports a clean [**input tax credit**](https://busy.in/gst/input-tax-credit/) trail and makes GST records easier to justify during scrutiny or audits. ## Conclusion Industrial plant construction services under SAC 995425 cover the core civil and structural work for factories, processing units, power plants and other heavy industrial facilities. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and plant owners should confirm that their contracts are properly classified under this SAC code, apply the correct [**GST rate**](https://busy.in/gst-rates/) on each invoice and follow the same classification in GST returns. For complex or multi stage industrial projects, it is wise to review the latest GST notifications and seek advice from a qualified tax professional. ## Frequently asked questions ### What does SAC code 995425 mean in GST? This code relates to construction of industrial plants and mining facilities. It covers civil and structural works for factories, refineries, processing plants, mines, material handling plants and supporting buildings that directly serve large scale industrial or mining operations. ### Does SAC 995425 include industrial plant and mine construction? Yes. Construction of production plants, refineries, cement plants, beneficiation plants, conveyor galleries, mine infrastructure and related heavy industrial structures generally falls under 995425. It is used when projects are clearly industrial in nature rather than simple office or commercial building works. ### What GST rate is applicable on services under SAC 995425? Most construction services under this code are taxed at 18% GST. There are usually no large exemptions for private industrial plant construction. Any concession would be very specific and must be checked directly in the relevant notification before a different rate is applied. ### Are machinery foundations and related civil works covered in SAC 995425? Yes. Heavy foundations, pedestals, pits, trenches and supporting civil structures built for plant machinery usually come under 995425 when they are part of the industrial plant project. The separate mechanical erection of machinery itself may be classified under installation service codes. ### Can businesses claim ITC for projects billed under SAC 995425? Businesses using these plants for taxable supplies can normally claim ITC on GST charged by contractors, subject to general rules. If the plant is used for exempt outputs or outside the scope of business, ITC is not permitted and GST becomes a cost. ## 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/) - [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/) - [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/)