Concrete Services Under SAC Code 995454
Concrete services cover casting, placing and finishing concrete for slabs, beams, columns, pavements and special structures at construction sites. Contractors handle formwork, reinforcement support, pouring and curing so that the concrete reaches the required strength. Under GST, this work is classified under SAC 995454. The SAC code and its GST rate decide how much GST is charged and how the value is reported in GST returns . This ensures better quality, longer life and smoother project completion for builders and clients.
Concrete Services GST Rate for SAC Code 995454
Concrete services, including concrete works and concrete repair services, are treated as works contract or civil engineering services under GST. Earlier, different ways of combining concrete supply and placement sometimes led to different effective tax outcomes for similar jobs, which made costing and tax planning more difficult for contractors and clients.
After the September 2025 changes, most concrete placing, finishing and repair services under SAC 995454 generally fall in the 18% slab with input tax credit . This standard rate applies where concrete services are provided as part of a works contract, unless a specific notification grants a different treatment for a particular project type.
The table below shows the latest standard GST rate for SAC code 995454.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995454 | Concrete services | 18% with ITC | 18% with ITC | Concrete placement and related services as a construction service are taxed at 18 percent. The civil construction rationalisation does not introduce a separate slab for pure concrete services. |
When issuing invoices for services under SAC 995454, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit correctly. The same SAC code and rate should also be followed in GSTR 1 and GSTR 3B while reporting the tax liability on concrete 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.
These are the main 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
Concrete services under SAC 995454 cover casting, placing and finishing concrete for slabs, beams, columns, pavements and special structures. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and project owners should check that such contracts are correctly mapped to this SAC code, apply the correct GST rate on all invoices and keep the same classification in GST returns. For specialised concrete works, it is sensible to review the latest GST guidance and seek expert advice
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 does SAC code 995454 mean in GST?
This code is for concrete services. It covers placing, finishing and curing concrete in slabs, beams, columns, pavements and similar elements. It includes ready mix concrete placement, pump operations and concrete finishing work where the main job is concrete application, not entire building construction.
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Does SAC 995454 cover concrete laying and repair services?
Yes. Laying new concrete for floors, slabs or structural members, as well as significant concrete repair and jacketing works, comes under 995454. Small patch repairs inside a bigger renovation project may be covered under renovation codes, but dedicated concrete contracts usually use this code.
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What GST rate applies to concrete services under SAC 995454?
Concrete services, as part of special trade construction under 995451 to 995459, are generally taxed at 18% with ITC under the current construction rate structure. Some older sources show different slabs, but consolidated construction rate references now treat this block uniformly at 18%.
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Are ready mix concrete placement jobs also under SAC 995454?
Yes. When a contractor takes responsibility for pumping, placing and finishing ready mix concrete at site, that service is normally classified under 995454. The supply of RMC as goods has its own HSN, but the service element of placing that concrete is coded here.
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Is ITC available on GST paid for SAC 995454 services?
Contractors can claim ITC on taxable inputs and input services used for concrete work. Clients can claim ITC when the concrete is part of a property used for taxable business, subject to section 17 rules for capital immovable property. For personal houses, ITC is not allowed.