--- title: "Scaffolding Services | Professional Scaffolding Solutions" description: "Expert scaffolding services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995457." canonical: "https://busy.in/sac-code-995457/" --- # Scaffolding under SAC Code 995457 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Scaffolding services cover providing, erecting, shifting and dismantling temporary access structures used for construction, repair and maintenance work at height. Contractors supply pipes, fittings and platforms and ensure safe support. Under GST, this work is classified under SAC 995457. The SAC code and its [**GST rate**](https://busy.in/gst-rates/) decide how much GST is charged and how the value is reported in GST returns. This helps owners reduce future repair costs and keep the structure safe for daily use. ## 995457 SAC Code GST rate Scaffolding services, including scaffolding rental services and scaffolding contract services, are treated as works contract or specialised construction services under GST. Earlier, different ways of billing rental, erection and dismantling sometimes created different effective tax outcomes for similar jobs, which caused confusion for contractors and users. After the September 2025 rationalisation, most scaffolding services under SAC 995457 generally fall in the 18 percent slab with [**input tax credit**](https://busy.in/gst/input-tax-credit/) . This standard rate applies where scaffolding is supplied, erected and dismantled as part of a service, unless a specific notification grants concessional treatment for a particular public or social sector project. **The table below gives the latest GST rate for services under SAC code 995457.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995457 | Scaffolding services | 18% with ITC | 18% with ITC | Scaffolding services used in construction and maintenance works are also taxable at 18 percent under the construction services heading. | When issuing invoices for services under SAC 995457, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit in a proper manner. The same SAC code and rate should also be used in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on scaffolding 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 Scaffolding services under SAC 995457 cover providing, erecting, shifting and dismantling temporary access structures used in construction, repair and maintenance work. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and users should check that such contracts are properly classified under this SAC code, apply the correct GST rate on every invoice and keep the same classification in [**GST returns**](https://busy.in/gst/gst-returns/) . For complex or long duration scaffolding projects, it is wise to review the latest GST rules and consult a tax professional ## Frequently asked questions ### What is SAC code 995457 used for in GST? This code is for scaffolding services. It includes rental, erection and dismantling of scaffolding, staging and temporary access structures used during construction, repair or maintenance of buildings, plants and other structures. ### Does SAC 995457 cover scaffolding rental and erection services? Yes. When a contractor supplies and erects scaffolding, working platforms or temporary access arrangements at site, the service is generally classified under 995457. It can cover modular steel scaffolding, aluminium towers and similar systems, including dismantling after work completion. ### What GST rate is applicable on services under SAC 995457? Scaffolding services in this code are usually taxed at 18% with ITC, along with other special trade construction services under the 995451 to 995459 range. This is reflected in construction GST rate compilations and guidance notes. ### Can short term site scaffolding also be billed under SAC 995457? Yes. Even if scaffolding is at a site for a short duration, like a few weeks, the service still falls under 995457. Billing can be daily, weekly or lump sum, but the nature of service remains scaffolding erection and hire. ### Is ITC available on GST paid for scaffolding services under SAC 995457? Businesses can usually claim ITC on scaffolding services used for taxable construction or maintenance projects. Contractors can claim ITC on their own inputs such as scaffold components, tools and safety gear, as long as they are registered and using normal tax scheme. ## 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/) - [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/) - [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/)