---
title: "Prefabricated Structures Services | Professional Prefabricated Structures Solutions"
description: "Expert prefabricated structures services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995442."
canonical: "https://busy.in/sac-code-995442/"
---

# Prefabricated Structures under SAC Code 995442

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

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

## 995442 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on prefabricated structure assembly 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**](https://busy.in/gst/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**](https://busy.in/gst/gst-returns/) . For complex or critical structures, it is sensible to study the latest GST rules and consult a qualified tax professional.

## Frequently asked questions

### 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.

### 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.

### 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.

### 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.

### 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.

## 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/)
- [995439: Repair](https://busy.in/sac-code-995439/)
- [995441: Prefabricated Buildings](https://busy.in/sac-code-995441/)
- [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/)