Masonry Under SAC Code 995456

Masonry services cover brickwork, blockwork and stonework for walls, partitions, boundary walls and similar elements in buildings and compounds. Masons lay bricks or blocks with mortar, align them and finish joints as per drawings. Under GST, this work is classified under SAC 995456. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns. This ensures better quality, longer life and smoother project completion for builders and clients.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

995456 SAC Code GST Rate

Review old and new GST rates for Masonry under 995456 SAC Code.

Masonry services, including stone masonry services and masonry construction services, are treated as works contract or civil engineering services under GST. Earlier, different ways of billing labour and material or combining masonry with other building work sometimes led to different effective tax outcomes for similar jobs, which complicated costing and tax planning.

After the September 2025 changes, most masonry and brickwork services under SAC 995456 generally fall in the 18 percent slab with input tax credit . This standard rate applies where masonry work is provided as part of a works contract, unless a specific notification grants concessional treatment for a particular government or social sector scheme.

The table below summarises the present GST rate for services under SAC code 995456.

SAC Code

995456

Description

Masonry services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Masonry services are part of special trade construction. These completion and structural services are consistently shown at 18 percent, with no separate 56th Council entry altering that.

When issuing invoices for services under SAC 995456, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit wherever allowed. The same SAC code and rate should also be used consistently in GSTR 1 and GSTR 3B while reporting the tax liability on masonry services.

Stop worrying about SAC & GST compliance

BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Explore More SAC Codes Under 9954

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 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

Masonry services under SAC 995456 cover brickwork, blockwork and stonework for walls, partitions and boundary walls in buildings and compounds. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and property owners should ensure that such contracts are correctly classified under this SAC code , charge the right GST rate on every invoice and follow the same classification in GST returns. For large or special purpose masonry work, it is sensible to review the latest GST guidance and seek professional advice.

Frequently Asked Questions

Clear answers to common queries about SAC Code 995456 and GST compliance.

Which services come under SAC code 995456?

This code covers masonry services. It includes brickwork, blockwork, stone masonry, partition walls, compound walls and similar work carried out by masons for new construction or major alterations. It focuses on laying units with mortar to form structural or non structural walls.

Does SAC 995456 include brickwork, blockwork and stone masonry?

Yes. All common types of masonry units laid in cement mortar or similar binders are covered. This includes load bearing and non load bearing walls, cladding masonry and decorative stone masonry, provided the main service is masonry rather than finishing like plaster or paint.

What GST rate applies to masonry services under SAC 995456?

Masonry services are treated as special trade construction services and, in consolidated construction rate overviews, are generally taxed at 18% with ITC under the current slabs, along with other codes from 995451 to 995459.

Should wall repair and small masonry jobs also use SAC 995456?

Yes, where the main work is building or rebuilding masonry, including major repairs or extensions, 995456 is suitable. Very minor patching may be grouped under general repair codes, but for clear masonry contracts it is better to consistently use this specialised code.

Is ITC allowed on GST paid for SAC 995456 services?

Contractors can claim ITC on cement, bricks and other taxable inputs they purchase. Clients can claim ITC when the masonry forms part of buildings or structures used for taxable business activities, subject to normal restrictions for capital immovable property and personal or exempt use.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.