--- title: "Power Plant Construction Services | Professional Power Plant Construction Solutions" description: "Expert power plant construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995426." canonical: "https://busy.in/sac-code-995426/" --- # Power Plant Construction under SAC Code 995426 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Power plant construction services cover the main civil and structural work for thermal, hydro, solar and other power generation units. Contractors handle foundations, structures, equipment bases, control rooms and related buildings so that the site is ready for installation and commissioning. Under GST, this work is classified under SAC 995426. The [**SAC code and its GST rate**](https://busy.in/sac-codes/) decide how much GST is charged and how the value is recorded in GST returns. ## 995426 SAC Code GST rate Power plant construction services are treated as works contracts or civil engineering services under GST. Earlier, different contract structures, milestone billing and supply splits sometimes led to different effective tax outcomes for similar power projects, which made costing and tax planning difficult for both contractors and project owners. After the September 2025 rationalisation, construction of power plants and related generation facilities under SAC 995426 generally falls in the 18 percent slab with input tax credit. This standard rate applies to most power projects unless a specific notification grants concessional treatment for a particular strategic or government supported scheme. **The table below gives the latest GST rate for services under SAC code 995426.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995426 | General Construction services of Power Plants and its related infrastructure | 18% with ITC | 18% with ITC | Power plant and associated infrastructure construction is also treated as a standard works contract at 18 percent in current rate compilations, with the 56th Council focusing specific 12 to 18 percent changes on offshore and high earthwork contracts rather than this general power-plant SAC. | When issuing invoices for services under SAC 995426, contractors should clearly show the taxable value and 18 percent GST so that project owners can claim input tax credit correctly. The same SAC code and rate should also be followed in [**GSTR 1**](https://busy.in/download/gstr-1-template/) for outward supplies and in GSTR 3B while reporting the tax liability on power plant construction services. ## Practical classification guidance In day to day use, businesses should pick the SAC code that best reflects the dominant nature of the contract. If the work is more focused on buildings, local site development or routine maintenance, another SAC within 9954 may be more suitable than this one. Correct SAC selection and GST rate application help reduce future disputes, support a clean [**input tax credit**](https://busy.in/gst/input-tax-credit/) trail and make GST records easier to explain during audits or departmental checks. ## Conclusion Power plant construction services under SAC 995426 cover the core civil and structural work for power generation facilities such as thermal, hydro and solar plants. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and project owners should ensure 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 treatment in GST returns. For complex or multi stage power projects, it is wise to review the latest GST notifications and seek guidance from a qualified tax professional. ## Frequently asked questions ### What services fall under SAC code 995426? This code covers construction of power generating plants. It includes main civil and structural works for thermal, hydro, nuclear and renewable power plants, such as turbine halls, boiler foundations, chimneys, cooling towers, intake structures and related plant buildings. ### Is SAC 995426 used for thermal, hydro and renewable power plants? Yes. Civil construction for thermal stations, hydropower plants, solar plants and wind farms is usually classified under 995426. Electrical erection, mechanical erection and instrumentation activities may use separate installation codes, but core civil works for generation facilities come here. ### What is the GST rate on power plant construction under SAC 995426? Services under 995426 generally attract 18% GST. There are no broad exemptions just because it is a power project. Any special GST treatment must be clearly mentioned in a notification, so contractors should default to 18% unless they have a strong legal basis for another rate. ### Are transmission and sub station works also covered in SAC 995426? Not always. Transmission lines and substations typically fall under other power transmission construction codes. However, civil structures inside the generation plant boundary that support equipment may still be covered by 995426 if they are integral parts of the generating station. ### Can project developers claim ITC for services under SAC 995426? Developers selling power as a taxable business can usually claim ITC on GST paid to contractors. If electricity is treated as a non taxable output for some reason, ITC may not be allowed. Businesses must check how their output is treated before deciding on credit. ## 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/) - [995425: Industrial Plant Construction](https://busy.in/sac-code-995425/) - [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/)