--- title: "Water Plumbing Services | Professional Water Plumbing Solutions" description: "Expert water plumbing services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995462." canonical: "https://busy.in/sac-code-995462/" --- # Water Plumbing under SAC Code 995462 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Water plumbing and drain laying services cover laying water supply lines, sanitary lines, internal plumbing and external drainage networks in buildings and layouts. Plumbers install pipes, fittings, taps, valves and traps so that water flows smoothly and waste is disposed safely. Under GST, this work is classified under SAC 995462. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns. ## 995462 SAC Code GST rate Water plumbing and drain laying services are treated as works contract or construction related services under GST. In the earlier phase, different ways of billing material and labour or mixing plumbing work with full building contracts sometimes led to different effective tax outcomes for similar jobs, which made it harder to maintain a consistent tax position. After the September 2025 changes, most water plumbing and drain laying services under SAC 995462 generally come under the 18% slab with [**input tax credit**](https://busy.in/gst/input-tax-credit/) . This standard rate applies where plumbing and drainage work is provided as part of a contract or sub contract, unless a specific notification grants a different treatment for a particular scheme. **The table below shows the latest standard GST rate for SAC code 995462.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995462 | Water plumbing and drain laying services | 18% with ITC | 18% with ITC | Plumbing and drain laying services are also part of specialised construction trade services and are listed within the 9954 table at the standard construction rate of 18 percent. | When raising invoices for services under SAC 995462, plumbing contractors should clearly show the taxable value and 18 percent 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 water plumbing and drain laying 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 may be more suitable. Correct SAC selection and GST rate application help reduce future disputes, support a clean [**input tax credit**](https://busy.in/gst/input-tax-credit/) trail and make GST records easier to justify during audits or departmental checks. ## Conclusion Water plumbing and drain laying services under SAC 995462 cover laying water supply lines, sanitary lines and drainage networks in buildings and layouts. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and property owners should confirm that such contracts are correctly classified under this SAC code, apply the correct GST rate on each invoice and follow the same classification in [**GST returns**](https://busy.in/gst/gst-returns/) . For large plumbing or drainage projects, it is sensible to check the latest GST rules and consult a tax professional. ## Frequently asked questions ### Which services fall under SAC code 995462? This code covers water plumbing and drain laying services. It includes internal water supply lines, sanitary piping, drain pipes, inspection chambers and related fittings inside or just outside buildings. ### Does SAC 995462 include plumbing, drain laying and sanitary installation? Yes. Installation of water lines, bathroom fittings, kitchen plumbing, internal soil and waste pipes and short external drain connections all come under 995462. Larger external sewer networks usually fall under civil engineering water codes, not this installation code. ### What is the GST rate for services under SAC 995462? Plumbing and drain laying services under 995462 generally attract 18% GST with ITC as per standard installation service rates in the construction chapter. ### Should new plumbing as well as repair work use SAC 995462? New installations clearly use this code. Significant repair and replacement of plumbing systems can also use 995462, especially where the contractor is a plumbing specialist. Very small leak repairs might be grouped under generic repair codes, but using this specialised code is usually cleaner ### Can contractors claim ITC on materials for SAC 995462 projects? Yes. Contractors can claim ITC on pipes, fittings, valves and other taxable inputs for taxable contracts. Clients can claim ITC if the plumbing supports taxable business use of the building and ITC is not restricted by immovable property rules or exempt output conditions. ## 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/) - [995459: Building Repair And Maintenance](https://busy.in/sac-code-995459/) - [995461: Electrical Installation](https://busy.in/sac-code-995461/) - [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/)