Water Plumbing Under SAC Code 995462

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 . 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.

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 for outward supplies and in GSTR 3B while reporting the tax liability on water plumbing and drain laying services.

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 . For large plumbing or drainage projects, it is sensible to check the latest GST rules and consult a tax professional.