--- title: "Concrete Services | Professional Concrete Solutions" description: "Expert concrete services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995454." canonical: "https://busy.in/sac-code-995454/" --- # Concrete under SAC Code 995454 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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**](https://busy.in/gst/gst-returns/) . This ensures better quality, longer life and smoother project completion for builders and clients. ## 995454 SAC Code GST rate 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**](https://busy.in/gst/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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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. ## 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**](https://busy.in/sac-code-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**](https://busy.in/gst-rates/) 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 ## Frequently asked questions ### 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. ### 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. ### 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%. ### 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. ### 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. ## 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/) - [995453: Waterproofing](https://busy.in/sac-code-995453/) - [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/)