Waterproofing Services Under SAC Code 995453
Waterproofing services cover protecting roofs, basements, terraces, tanks and walls from water leakage and seepage. Service providers apply membranes, coatings, sealants and treatments so that structures remain dry and durable. Under GST, this work is classified under SAC 995453. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns. This helps owners reduce future repair costs and keep the structure safe for daily use.
Waterproofing Services GST Rate for SAC Code 995453
Waterproofing services, including terrace, basement and roof waterproofing, are treated as works contract or building completion services under GST. Earlier, different ways of splitting labour and material or clubbing waterproofing with other finishing work sometimes produced different effective tax outcomes for similar jobs, which caused confusion for contractors and clients.
After the September 2025 rationalisation, most waterproofing and related building protection services under SAC 995453 generally come under the 18 percent slab with input tax credit. This standard rate applies to independent waterproofing contracts and packages unless a specific notification provides concessional treatment for a particular public or social scheme.
The table below gives the latest GST rate for services under SAC code 995453.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995453 | Roofing and waterproofing services | 18% with ITC | 18% with ITC | Roofing and waterproofing are classified as building completion and finishing services; standard GST rate for these services is 18 percent, confirmed by construction service guides for SAC 9954 and specifically for completion and finishing services. |
When raising invoices for services under SAC 995453, service providers should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit wherever permitted. 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 waterproofing 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
Below is a list of 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
Waterproofing services under SAC 995453 cover treatment of roofs, terraces, basements, tanks and walls to control leakage and seepage. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and property owners should confirm that such jobs are properly classified under this SAC code, charge the correct GST rate on every invoice and follow the same classification in GST returns. For large or critical waterproofing projects, it is wise 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 are covered under SAC code 995453?
This code is for roofing and waterproofing services. It includes laying roof sheets, tiles, membranes, shingles, waterproof coatings, terrace treatment, flashing and related work to keep buildings safe from rain and moisture. It can cover both new roofs and major reroofing jobs.
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Does SAC 995453 include roofing and building waterproofing work?
Yes. Fixing roofing sheets, installing roof tiles, laying bituminous or membrane waterproofing and terrace water proof treatment are part of 995453. It also covers detailing around parapets and joints where waterproofing is the main service, not just simple cleaning or minor patch repairs.
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What is the GST rate on services under SAC 995453?
Roofing and waterproofing services under 995453 are normally liable to 18% GST with ITC, along with other special trade construction services. Earlier some tables showed mixed slabs, but current practice and consolidated rate lists treat 995451 to 995459 uniformly at 18% unless a special scheme applies.
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Should terrace coating and leak repair use SAC 995453?
Major terrace coating, system waterproofing and organised leak treatment contracts can use 995453. Very small local repairs by handymen might sometimes be grouped under general repair codes, but where the contract clearly focuses on roof or terrace waterproofing, 995453 is a suitable and clear choice.
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Can ITC be claimed on chemicals and materials for SAC 995453 projects?
Yes, contractors can claim ITC on waterproofing chemicals, membranes, primers and other taxable inputs used in taxable projects. Customers can claim ITC when the building is used for taxable supplies. If it is a personal house or an exempt property, ITC will not be available to them.