Roof Framing Construction Services Under SAC Code 995452
Roof framing construction services cover fabricating and installing structural frames, trusses and rafters that support the roof of a building. Contractors prepare members, lift them into place and secure joints so that the roof system is stable and safe. Under GST, this work is classified under SAC 995452. The SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns.
Roof Framing Construction Services GST Rate for SAC Code 995452
Roof framing construction services are treated as works contract or civil engineering services under GST. Earlier, different ways of billing material and labour or combining roof framing with full construction sometimes led to different effective tax results for similar projects, which made it difficult to keep a consistent tax position.
After the September 2025 changes, most roof framing construction services under SAC 995452 generally fall in the 18 percent slab with input tax credit. This standard rate applies where roof frames, trusses and rafters are fabricated and installed as part of a works contract, unless a specific notification grants a different treatment for a particular scheme.
The table below explains the current GST rate applicable to SAC code 995452 services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995452 | Building framing & Roof Framing services | 18% with ITC | 18% with ITC | Building framing and roof framing are part of building completion and structural work. Service compilations for construction state that 99545 series services are taxable at 18 percent. |
When issuing invoices for services under SAC 995452, contractors should clearly show the taxable value and 18 percent GST so that eligible customers can claim input tax credit correctly. The same SAC code and rate should also be used consistently in GSTR 1 and GSTR 3B while reporting the tax liability on roof framing construction 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.
The list below highlights key 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
Roof framing construction services under SAC 995452 cover fabricating and installing structural roof frames, trusses and rafters that support the roof of a building. 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, apply the correct GST rate on all invoices and follow the same classification in GST returns . For large or specialised roof systems, it is sensible to review the latest GST notifications and seek expert guidance.
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 995452 used for in GST?
This code is for building framing and roof framing services. It covers erecting structural frames in concrete, steel or wood, including columns, beams, trusses and main roof framing members that form the skeleton of a building or similar structure.
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Does SAC 995452 include roof framing and truss installation?
Yes. Installing roof trusses, main purlins, rafters and other framing members for roofs is covered under 995452. It applies to both pitched and flat roofs where the main service is structural framing, not just sheet fixing or waterproofing which have their own specialised codes.
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What GST rate applies to services under SAC 995452?
Building and roof framing services under 995452 are generally taxed at 18% with ITC, along with other special trade construction services. Any different rate would need a clear GST notification. In most commercial and industrial jobs, contractors safely apply 18% on their framing invoices.
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Is SAC 995452 used for both residential and commercial framing work?
Yes. Whether the framing is for a house, apartment block, office, mall or factory building, the service can fall under 995452 when the core job is creating the structural skeleton. The type of client or building use does not change the SAC classification for framing.
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Can businesses claim ITC on framing services billed under SAC 995452?
Contractors can claim ITC on inputs for framing work. Recipients can claim ITC when the framed structure supports taxable business, such as commercial renting or manufacturing. When the building is a personal residence or used for exempt activities, ITC on such capital work may not be allowed.