--- title: "Roof Framing Construction Services | Professional Roof Framing Construction Solutions" description: "Expert roof framing construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995452." canonical: "https://busy.in/sac-code-995452/" --- # Roof Framing Construction under SAC Code 995452 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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**](https://busy.in/gst-rates/) decide how much GST is charged and how the value is shown in GST returns. ## 995452 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on roof framing construction 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 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**](https://busy.in/gst/gst-returns/) . For large or specialised roof systems, it is sensible to review the latest GST notifications and seek expert guidance. ## Frequently asked questions ### 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. ### 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. ### 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. ### 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. ### 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. ## 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/) - [995449: Building Alteration](https://busy.in/sac-code-995449/) - [995451: Pile Driving](https://busy.in/sac-code-995451/) - [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/)