--- title: "Building Repair And Maintenance Services | Professional Building Repair And Maintenance Solutions" description: "Expert building repair and maintenance services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995459." canonical: "https://busy.in/sac-code-995459/" --- # Building Repair And Maintenance under SAC Code 995459 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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. ## 995459 SAC Code GST rate 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**](https://busy.in/gst/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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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**](https://busy.in/download/gstr-1-template/) for outward supplies and in GSTR 3B while reporting the tax liability on building repair and maintenance 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 full building construction, general infrastructure or specialised repair, 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 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. ## Frequently asked questions ### 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. ### 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. ### 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. ### 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. ### 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. ## 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/) - [995458: Special Trade Construction](https://busy.in/sac-code-995458/) - [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/)