---
title: "Construction Maintenance Services | Professional Construction Maintenance Solutions"
description: "Expert construction maintenance services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995429."
canonical: "https://busy.in/sac-code-995429/"
---

# Construction Maintenance under SAC Code 995429

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

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**](https://busy.in/sac-codes/) decide how much GST is charged and how the value is recorded in GST returns.

## 995429 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on civil engineering repair and maintenance 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

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**](https://busy.in/gst/gst-returns/) . For large or complex repair projects, it is wise to look at the latest GST guidance and consult a tax expert.

## Frequently asked questions

### 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.

### 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.

### 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.

### 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.

### 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.

## 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/)
- [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/)
- [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/)