Street Furniture Installation Services Under SAC Code 995443
Street furniture installation services cover fitting bus shelters, benches, railings, sign boards and other fixtures along roads, pavements and public spaces. Contractors handle delivery, fixing, anchoring and basic finishing so that the units are safe and ready for public use. Under GST, this work is classified under SAC 995443. The SAC code and its GST rate decide how much GST is charged and how the value is reported in GST returns.
Street Furniture Installation Services GST Rate for SAC Code 995443
Street furniture installation services, such as bus shelter installation and fitting benches or railings, are treated as civil engineering or works contract services under GST. Earlier, different ways of combining supply and installation sometimes led to different effective tax outcomes for similar projects, which made quotations and tax planning harder for contractors and municipal bodies.
After the September 2025 rationalisation, most street furniture installation services under SAC 995443 generally fall in the 18 percent slab with input tax credit . This standard rate applies where the contractor supplies and installs units as a works contract, unless a specific notification grants concessional treatment for a particular government or social sector scheme.
The table below shows the latest standard GST rate for SAC code 995443.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995443 | Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | 18% with ITC | 18% with ITC | Installation of street furniture is grouped with other prefabricated structure installation in practice and is charged at 18 percent as a standard construction service. |
When issuing invoices for services under SAC 995443, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit correctly. 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 street furniture installation services.
Explore Other SAC Codes Under 9954
This SAC code is 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, altered or repaired.
These are the main related six-digit SAC codes under 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 new building construction, general infrastructure or routine maintenance, another SAC within 9954 may be more suitable. 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
Street furniture installation services under SAC 995443 cover fitting bus shelters, benches, railings and similar fixtures in public spaces. 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 work is properly classified under this SAC code, apply the correct GST rate on all invoices and follow the same classification in GST returns . For special urban development schemes, it is sensible to review the latest GST rules and consult a 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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Which services come under SAC code 995443?
This code is for installation of small public structures and street furniture. It includes bus shelters, roadside kiosks, street name boards, direction signs, benches, bollards and similar items installed along roads, in parks or other public places.
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Is SAC 995443 used for bus shelter and street furniture installation?
Yes. Erection and fixing of bus shelters, sign poles, public seating and simple waiting structures is typically classified under 995443. The work usually involves civil foundations, steel frames and sheet fixing to create functional but small scale public convenience structures.
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What is the GST rate for services under SAC 995443?
Services under this code generally attract 18% GST. Government or municipal projects do not automatically get a lower rate. Any exemption or concession must be clearly supported by a GST notification. Contractors should therefore default to charging 18% unless expressly covered by such relief.
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Can municipal projects also use SAC 995443 on invoices?
Yes. Contractors working for municipal bodies or city authorities should also use 995443 when installing bus shelters or street furniture. The employer being a government body does not change the SAC. It only affects whether any project specific exemption might apply.
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Is ITC allowed on materials used for SAC 995443 services?
Contractors can usually claim ITC on steel, sheets, fasteners, concrete and other inputs for taxable projects. Municipal recipients may or may not claim ITC depending on their GST registration and how law treats public infrastructure credit. Private advertisers using shelters for taxable business can generally claim ITC.