Construction Maintenance Services Under SAC Code 995429
Civil engineering repair and maintenance services cover upkeep, strengthening and partial rebuilding of roads, bridges, dams, pipelines and other infrastructure assets. Service providers handle patch work, structural repairs and safety upgrades so that the asset remains usable. Under GST, these services are classified under SAC 995429. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Construction Maintenance Services GST Rate for SAC Code 995429
Civil engineering repair and maintenance services, including upkeep of roads, bridges, dams and pipelines, are treated as repair or works contract services under GST. Earlier, different ways of splitting labour and material or combining repair with new work sometimes led to different effective tax outcomes for similar jobs, which caused confusion for both contractors and project owners.
After the September 2025 changes, most civil engineering repair and maintenance services under SAC 995429 generally come under the 18 percent slab with input tax credit. This standard rate covers routine repair contracts, strengthening projects and maintenance agreements unless a special notification prescribes a different treatment for a specific scheme.
The table below summarises the present GST rate for services under SAC code 995429.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | 18% with ITC | 18% with ITC | Repair and maintenance of civil engineering works are treated as works contracts at 18 percent. The rationalisation has only confirmed 18 percent as the single standard slab for such repairs; earlier 12 percent variants tied to special conditions migrate to 18. |
When issuing invoices for services under SAC 995429, contractors should clearly mention the taxable value and 18 percent GST so that eligible clients can claim input tax credit wherever allowed. The same SAC code and rate should also be followed in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on civil engineering repair and maintenance services.
Explore Other SAC Codes Under 9954
This SAC code forms part of the broader construction services group 9954, which covers construction of residential and commercial buildings, industrial plants, roads, bridges, dams, pipelines and other civil engineering works, along with site preparation and building completion services. Each six digit SAC within this group helps match contracts to the main type of structure or facility being created, repaired or removed.
The list below highlights key six-digit SAC codes under 9954
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 trail and make GST records easier to explain during audits or departmental checks.
Conclusion
Civil engineering repair and maintenance services under SAC 995429 cover upkeep, strengthening and partial rebuilding of roads, bridges, dams, pipelines and other infrastructure assets. 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 such contracts are correctly classified under this SAC code, apply the right GST rate on each invoice and follow the same treatment in GST returns . For large or complex repair projects, it is wise to look at the latest GST guidance and consult a tax expert.
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 come under SAC code 995429?
This code covers renovation, alteration and repair services that go beyond small maintenance and significantly improve existing buildings. It includes major interior makeover, structural strengthening, big refurbishments and transformation of old spaces into improved layouts or new uses.
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Does SAC 995429 include building renovation and repair work?
Yes. Large renovation projects that involve significant civil work, layout changes, new finishes and major upgrades are typically classified under 995429. Small patch repairs or simple repainting can use other repair or finishing sub codes, but broad renovation contracts usually come here.
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What GST rate is charged on services under SAC 995429?
Services under this code generally attract 18% GST as works contract services. There are usually no broad concessional rates solely because the work is renovation. Any special treatment would have to be supported by a clear GST notification that covers that particular type of renovation project.
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Should AMC and annual maintenance contracts use SAC 995429?
If an AMC involves major renovations or periodic large refurbishments, 995429 may be appropriate. If the AMC is mostly for small routine repairs, cleaning or servicing, other maintenance codes may fit better. The choice should depend on the main nature and size of the work.
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Is ITC allowed on GST paid for services under SAC 995429?
Contractors can claim ITC on taxable inputs. Recipients can claim ITC when the renovated building supports taxable business activities. If renovation costs are capitalised into immovable property used for own purposes, certain ITC restrictions under section 17(5) may apply, so treatment must be checked carefully.