--- title: "Repair Services | Professional Repair Solutions" description: "Expert repair services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995439." canonical: "https://busy.in/sac-code-995439/" --- # Repair under SAC Code 995439 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Other site preparation services cover specialised clearing, levelling and ground improvement jobs that do not fall under specific excavation or drilling codes. Contractors may handle deep compaction, special cutting, rock removal and related tasks so that the land is fit for construction. Under GST, this work is classified under SAC 995439. The [**SAC code**](https://busy.in/sac-codes/) and its GST rate decide how much GST is charged and how the value is reported in GST returns. ## 995439 SAC Code GST rate Other site preparation services, including specialised levelling and ground improvement work, are treated as civil engineering or works contract services under GST. Earlier, different combinations of preparation and main construction sometimes led to different effective tax outcomes for similar projects, which made tax planning harder for contractors and project owners. After the September 2025 changes, most other site preparation services under SAC 995439 generally come under the 18 percent slab with [**input tax credit**](https://busy.in/gst/input-tax-credit/) . This standard rate applies where site preparation is billed as a separate contract, unless a specific notification grants concessional treatment for a particular government or social sector project. **The table below summarises the present GST rate for services under SAC code 995439.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% with ITC | 18% with ITC | This covers repair and maintenance for the site preparation and similar works. As with 995429, these are treated as works contracts at 18 percent both before and after the rationalisation, with certain government related earthwork repairs moving from 12 to 18. | When issuing invoices for services under SAC 995439, contractors should clearly mention the taxable value and 18 percent GST so that eligible clients can claim input tax credit wherever permitted. The same SAC code and rate should also be used consistently in GSTR 1 and [**GSTR 3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on other site preparation services. ## Practical classification guidance In day to day use, businesses should pick the SAC code that best reflects the main nature of the contract. If the work is more focused on building construction, general infrastructure or routine maintenance, another SAC within 9954 may be more appropriate. Correct SAC selection and GST rate application help reduce future disputes, support a clean input tax credit trail and make GST records easier to justify during audits or departmental checks. ## Conclusion Other site preparation services under SAC 995439 cover specialised clearing, levelling and ground improvement work that does not fall under specific excavation or drilling codes. 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 properly classified under this SAC code, charge the right [**GST rate**](https://busy.in/gst-rates/) on all invoices and keep the same classification in GST returns. For unusual or large scale ground improvement projects, it is sensible to check the latest GST guidance and take professional advice. ## Frequently asked questions ### What is SAC code 995439 used for in GST? This is a residual code for other construction related repair and maintenance services. It captures mixed civil repair, patching, minor refurbishment and upkeep of buildings and structures where no more specific repair sub code fits neatly. ### Does SAC 995439 cover repair of existing buildings and structures? Yes. Many small repair jobs like fixing steps, patching floors, minor concrete repairs, boundary wall repairs and similar civil fixes can be grouped under 995439 when done under one contract. It is mainly used when the work is varied but modest in scope. ### What GST rate applies to repair services under SAC 995439? Services under this code usually attract 18% GST. The rate is the same whether the client is an individual, company or government body. Any change in rate would depend on a clear notification, not simply the fact that work is repair or small scale. ### Should minor civil repair jobs also use SAC 995439 on invoices? Yes. Contractors should mention 995439 even for small civil jobs to maintain clear records. Proper SAC usage helps clients classify expenses correctly and assess whether input tax credit is available based on how the repaired property is used in their business. ### Can ITC be claimed on GST paid for services under SAC 995439? Businesses can normally claim ITC on GST paid for such repairs when the property is used for taxable business activities. No ITC is allowed if the property is for exempt outputs or personal residential purposes. Contractors themselves can claim ITC on their own inputs for taxable supplies. ## 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/) - [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/) - [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/)