Structural Steel Erection Services Under SAC Code 995455
Structural steel erection services cover fabrication, lifting and fixing steel columns, beams, trusses and frames for industrial, commercial and infrastructure projects. Contractors assemble members, bolt or weld them on site and align the structure. Under GST, this work is classified under SAC 995455. The SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns. This ensures better quality, longer life and smoother project completion for builders and clients.
Structural Steel Erection Services GST Rate for SAC Code 995455
Structural steel erection services, including steel construction works and steel structure erection, are treated as works contract or civil engineering services under GST. Earlier, different combinations of steel supply and erection sometimes produced different effective tax outcomes for similar projects, which created uncertainty for contractors and industrial clients.
After the September 2025 rationalisation, most structural steel erection services under SAC 995455 generally come under the 18 percent slab with input tax credit . This standard rate applies where structural steel is fabricated and erected as part of a works contract, unless a specific notification gives concessional treatment for a particular strategic or public scheme.
The table below explains the current GST rate applicable to SAC code 995455 services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995455 | Structural steel erection services | 18% with ITC | 18% with ITC | Structural steel erection is a specialised building trade service and follows the same 18 percent service rate as other 99545 codes in construction service rate tables. |
When raising invoices for services under SAC 995455, 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 for outward supplies and in GSTR 3B while reporting the tax liability on structural steel erection 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.
The list below highlights key 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 codes 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
Structural steel erection services under SAC 995455 cover lifting, aligning and fixing steel columns, beams, trusses and frames for industrial, commercial and infrastructure projects. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and project owners should ensure that such contracts are properly classified under this SAC code , apply the proper GST rate on every invoice and keep the same classification in GST returns. For large or critical steel structures, it is wise to refer to the latest GST rules and consult a tax expert.
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 is SAC code 995455 in GST?
This code is for structural steel erection services. It covers fabricating, lifting and fixing steel columns, beams, trusses, gantries and frames that form the load bearing skeleton of buildings, plants, warehouses and other structures.
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Does SAC 995455 include structural steel erection and fabrication?
Yes. Erection of structural steel members, including bolting, welding and alignment, is covered under 995455. Shop fabrication of steel components may fall under manufacturing HSN codes, but site erection and fixing of those members into a structure is treated as this service.
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What GST rate is charged on services under SAC 995455?
Structural steel erection services under 995455 are generally taxed at 18% with ITC. This aligns with the standard rate for special trade construction services in the SAC 995451 to 995459 block for current GST practice and compiled rate references.
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Are industrial steel structures and frames covered in SAC 995455?
Yes. Erection of steel sheds, plant structures, conveyor galleries, platforms and industrial building frames is included. As long as the main service is raising and fixing structural steel members at site, 995455 is the right code, regardless of whether the structure is industrial or commercial.
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Can contractors claim ITC on projects billed under SAC 995455?
Contractors can usually claim ITC on GST paid for cranes, welding electrodes, bolts and other taxable inputs. Recipients can claim ITC where the steel structure is used for taxable business, such as factories or warehouses. If the structure is for exempt or personal use, ITC is blocked.