--- title: "Building Alteration Services | Professional Building Alteration Solutions" description: "Expert building alteration services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995449." canonical: "https://busy.in/sac-code-995449/" --- # Building Alteration under SAC Code 995449 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Building alteration services cover changes to existing structures such as internal layout changes, wall shifting, small extensions and remodelling of rooms or floors. Contractors handle demolition, new walls, lintels and related work without building a full new structure. Under GST, this work is classified under SAC 995449. 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. ## 995449 SAC Code GST rate Building alteration services, including remodelling and small extensions, are treated as works contract or repair and renovation services under GST. In the earlier years, different ways of splitting labour and material or combining alteration with new construction sometimes led to different effective tax outcomes for similar jobs, which made planning and comparison difficult for owners and contractors. After the September 2025 rationalisation, most building alteration and remodelling services under SAC 995449 generally fall in the 18 percent slab with input tax credit. This standard rate applies to internal layout changes, small extensions and similar alteration work unless a specific notification prescribes a different treatment for a particular scheme. **The table below gives the latest GST rate for services under SAC code 995449.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% with ITC | 18% with ITC | Repairs and alterations related to prefabricated and assembled structures follow the works contract rule at 18 percent. No specific HSN wise rate change is flagged for this code in the 56th Council annexures. | When issuing invoices for services under SAC 995449, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim [**input tax credit**](https://busy.in/gst/input-tax-credit/) wherever allowed. The same SAC code and rate should also be used in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on building alteration and remodelling 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 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 Building alteration services under SAC 995449 cover changes to existing buildings such as layout changes, wall shifting, room remodelling and small extensions. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and property owners should ensure that such contracts are correctly classified under this SAC code, charge the correct [**GST rate**](https://busy.in/gst-rates/) on all invoices and use the same classification in GST returns. For large or sensitive alteration projects, it is sensible to review the latest GST guidance and consult a tax expert. ## Frequently asked questions ### What is SAC code 995449 in GST? This code is used for major alteration and remodelling services for existing buildings. It covers projects where layouts are changed, structures modified and interiors significantly upgraded, while keeping the basic building frame in place. ### Does SAC 995449 cover building alteration and remodelling work? Yes. Projects like converting old offices to modern open layouts, changing room arrangements, adding mezzanine floors or performing heavy internal remodelling are normally classified under 995449. It applies when the work is more than simple repair or repainting and clearly improves or changes the building. ### What GST rate is charged on services under SAC 995449? Services under this code usually attract 18% GST. These are treated as works contract or construction services for GST. Unless a specific notification grants relief for a particular type of remodelling, contractors should charge the standard 18% rate with full input tax credit on eligible inputs. ### Are structural changes and layout modifications included in SAC 995449? Yes. Structural strengthening, shifting walls, creating new openings, adding beams or modifying slabs inside an existing building can all fall under this code, provided they form part of a planned alteration or remodelling contract rather than general small repair work. ### Is ITC available for contractors providing services under SAC 995449? Contractors can normally claim ITC on GST paid for materials, labour and services used in taxable remodelling projects. Clients can claim ITC if the remodelled building is used for taxable business activities and if ITC is not blocked due to the way the cost is capitalised. ## 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/) - [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/) - [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/)