Special Trade Construction Services Under SAC Code 995458
Special trade construction services cover focused jobs such as flooring, glazing, cladding, fencing and similar specialist activities that support the main building work. Contractors handle these tasks as separate packages or sub contracts so that the finished building meets design and safety standards. Under GST, this work is classified under SAC 995458. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Special Trade Construction Services GST Rate for SAC Code 995458
Special trade construction services, such as flooring, glazing and cladding contracts, are treated as works contract or building completion services under GST. Earlier, different ways of splitting labour and material or clubbing these services with main construction sometimes led to different effective tax outcomes for similar jobs, which made costing and comparison difficult for contractors and clients.
After the September 2025 rationalisation, most special trade construction services under SAC 995458 generally fall in the 18% slab with input tax credit. This standard rate applies where the contractor provides specialised construction activities as part of a works contract, unless a specific notification grants concessional treatment for a particular public or social sector scheme.
The table below shows the latest standard GST rate for SAC code 995458.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995458 | Other special trade construction services n.e.c. | 18% with ITC | 18% with ITC | Residual special trades fall here; construction service rate compilations show the entire 99545 group as 18 percent, with earlier concessional entries tied only to specific government or scheme based conditions. |
When issuing invoices for services under SAC 995458, contractors should clearly show the taxable value and 18% GST so that eligible clients can claim input tax credit correctly. The same SAC code and rate should also be used consistently in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on special trade construction 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, installation and building completion services. Each six digit SAC within this group helps match contracts to the main type of structure, system or facility being created, installed or maintained.
Below is a list of 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 full building construction, general infrastructure or specialised repair, 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
Special trade construction services under SAC 995458 cover focused jobs like flooring, glazing, cladding and similar specialist work that supports the main construction. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and property owners should make sure that such contracts are correctly classified under this SAC code, apply the proper GST rate on every invoice and keep the same classification in GST returns . For large or complex specialist works, it is wise to review the latest GST guidance and seek professional 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 is SAC code 995458 in GST?
This code covers other special trade construction services not covered by specific codes like masonry, concrete, roofing or scaffolding. It is used for specialised trades that form part of construction but do not have their own separate detailed SAC entry.
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Which special trade construction works come under SAC 995458?
It can include niche trades like specialised floor toppings, industrial linings, refractory works, certain tank linings or other unique construction activities that support buildings or plants but are not electricity, plumbing or HVAC installation which have their own codes.
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What GST rate applies to services under SAC 995458?
As part of the 995451 to 995459 group, services under 995458 are generally taxed at 18% with ITC under the current construction GST framework for special trade construction services.
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When should a contractor use SAC 995458 instead of other SAC codes?
Use 995458 when the work clearly relates to construction but does not match more specific sub codes for piling, concrete, masonry, scaffolding, roofing or similar trades, and is not pure installation of services like electrical or plumbing. It works as a residual special trade category.
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Is ITC available on GST paid for SAC 995458 services?
Yes. Contractors can claim ITC on taxable inputs where they supply taxable services under 995458. Recipients can claim ITC when those services support taxable business use of the property and are not blocked by special ITC rules for immovable property or exempt outputs.