---
title: "Special Trade Construction Services | Professional Special Trade Construction Solutions"
description: "Expert special trade construction services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995458."
canonical: "https://busy.in/sac-code-995458/"
---

# Special Trade Construction under SAC Code 995458

Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/).

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**](https://busy.in/gst-rates/) decide how much GST is charged and how the value is recorded in GST returns.

## 995458 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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**](https://busy.in/download/gstr-1-template/) for outward supplies and in GSTR 3B while reporting the tax liability on special trade construction services.

## Practical classification guidance

In day to day use, businesses should pick the [**SAC code**](https://busy.in/sac-codes/) 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**](https://busy.in/gst/gst-returns/) . For large or complex specialist works, it is wise to review the latest GST guidance and seek professional advice.

## Frequently asked questions

### 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.

### 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.

### 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.

### 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.

### 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.

## 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/)
- [995457: Scaffolding](https://busy.in/sac-code-995457/)
- [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/)