Building Repair And Maintenance Services Under SAC Code 995459
General building repair and maintenance services cover day to day upkeep, periodic repair and minor renovation of residential, commercial and industrial buildings. Service providers handle patch work, leak repairs, minor structural fixes and related jobs to keep the building safe and usable. Under GST, this work is classified under SAC 995459. The SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns.
Building Repair And Maintenance Services GST Rate for SAC Code 995459
Building repair and maintenance services are treated as works contract or repair services under GST. In the earlier years, different ways of splitting labour and material or combining minor renovation with new construction sometimes created different effective tax results for similar maintenance jobs, which caused confusion for both service providers and building owners.
After the September 2025 changes, most general building repair and maintenance services under SAC 995459 generally come under the 18% slab with input tax credit . This standard rate applies to day to day upkeep and periodic repair contracts unless a specific notification prescribes a different treatment for a particular government or social sector scheme.
The table below explains the current GST rate applicable to SAC code 995459 services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% with ITC | 18% with ITC | Repairs linked to the special trades (masonry, roofing, scaffolding etc.) follow the 18 percent works contract rate, with any earlier concessional works contract entries now rationalised up to 18 percent. |
When raising invoices for services under SAC 995459, service providers should clearly mention the taxable value and 18% GST so that eligible clients can claim input tax credit wherever allowed. 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 building repair and maintenance 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
Building repair and maintenance services under SAC 995459 cover routine upkeep, periodic repair and minor renovation that keep buildings safe and usable. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and building owners should ensure that such contracts are properly classified under this SAC code, charge the correct GST rate on each invoice and follow the same classification in GST returns. For long term annual maintenance contracts, it is sensible to check 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 does SAC code 995459 cover in GST?
This code covers repair, alteration, addition, replacement and maintenance services related to construction special trades. It includes upkeep of foundations, roofing, masonry, concrete, scaffolding and other trade elements originally covered under 995451 to 995458.
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Does SAC 995459 include general building repair and maintenance services?
It includes repair and maintenance of elements handled by special trade contractors, like concrete jacketing, major masonry repair, roof system repairs or similar works. Broader building repair may sometimes use other codes, but this code is appropriate where special trade repair is clearly the focus.
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What is the GST rate on services under SAC 995459?
Services under 995459 are generally taxed at 18% with ITC. Construction GST summaries and rate tables treat this code as part of special trade construction services with the standard 18% rate for taxable projects.
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Should annual maintenance contracts for buildings use SAC 995459?
Where an AMC mainly covers repair of roofs, concrete, masonry or similar trade items, 995459 is suitable. If the AMC also includes many non construction services like housekeeping or security, billing may be split or grouped differently based on the dominant nature of the contract.
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Can businesses claim ITC on services billed under SAC 995459?
Businesses can usually claim ITC on such repair services when the property supports taxable business activities and ITC is not blocked by section 17(5). Contractors can claim ITC on their purchases too, as long as they charge GST and follow normal credit rules.