---
title: "Waterproofing Services | Professional Waterproofing Solutions"
description: "Expert waterproofing services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995453."
canonical: "https://busy.in/sac-code-995453/"
---

# Waterproofing under SAC Code 995453

Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/).

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**](https://busy.in/sac-codes/) 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.

## 995453 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on waterproofing 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

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**](https://busy.in/gst-rates/) 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**](https://busy.in/gst/rounding-off-rules-in-gst-invoices/) and consult a tax professional.

## Frequently asked questions

### 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.

### 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.

### 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.

### 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.

### 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.

## 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/)
- [995452: Roof Framing Construction](https://busy.in/sac-code-995452/)
- [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/)