Prefabricated Structures Services Under SAC Code 995442
Prefabricated structures services cover assembly and erection of modular structures such as platforms, walkways, frames and support systems made off site. Contractors bring parts to the location, install, align and secure them as per design. Under GST, this work is classified under SAC 995442. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Prefabricated Structures Services GST Rate for SAC Code 995442
Prefabricated structures services, including assembly and erection of modular frames and platforms, are treated as works contract or civil engineering services under GST. In the earlier years, different ways of bundling structure supply and installation sometimes led to different effective tax outcomes for similar jobs, which created uncertainty for contractors and clients.
After the September 2025 changes, most prefabricated structure assembly services under SAC 995442 generally come under the 18 percent slab with input tax credit. This standard rate applies where the contractor assembles and erects prefabricated structures on site, unless a specific notification grants concessional treatment for a particular public or strategic scheme.
The table below shows the latest standard GST rate for SAC code 995442.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995442 | Installation, assembly and erection services of other prefabricated structures and constructions | 18% with ITC | 18% with ITC | Installation and erection of prefabricated structures other than full buildings are also treated as building completion or construction services at 18 percent in service wise rate listings. |
When issuing invoices for services under SAC 995442, contractors should clearly show 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 be followed in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on prefabricated structure assembly services.
Explore Other SAC Codes Under 9954
This SAC code is part of the broader construction services group 9954, which covers construction of 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 installed.
Below are the major related six-digit SAC codes under parent 9954
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
Prefabricated structures services under SAC 995442 cover assembly and erection of modular frames, platforms and support systems made off site and installed at the customer location. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and clients should check that such work is properly classified under this SAC code, apply the correct GST rate on every invoice and keep the same classification in GST returns . For complex or critical structures, it is sensible to study the latest GST rules and consult a qualified tax professional.
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 is SAC code 995442 in GST?
This code covers installation and erection of prefabricated structures that are not full buildings. It includes assembly of sheds, shelters, kiosk structures, stages, small platforms and other modular elements that form useful structures at sites.
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Does SAC 995442 cover prefabricated and modular structures?
Yes. Prefab sheds, canopies, platform structures, small kiosks and similar modular units are generally classified here when the contractor assembles and fixes them on site. It is used when the structure is functional but not a complete enclosed building with multiple rooms.
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What GST rate applies to services under SAC 995442?
Services under 995442 usually attract 18% GST. As with other erection services, the goods themselves may have separate HSN and rates, but the installation or works contract part is normally taxed at the standard 18% unless a specific concession applies.
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Is SAC 995442 used for on site assembly of prefab units?
Yes. When prefabricated structural components are delivered and the contractor assembles them into sheds, shelters or other structures at the client’s site, this code is appropriate. It focuses on the assembly and fixing activity rather than manufacturing of those prefab components.
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Can contractors claim ITC on projects billed under SAC 995442?
Contractors can generally claim ITC on equipment hire, tools and taxable materials used in their 995442 contracts. Clients can claim ITC where the structure supports taxable business, such as storage or operations. If it is used for exempt work or personal purposes, ITC is not permitted.