--- title: "Hvac Installation Services | Professional Hvac Installation Solutions" description: "Expert hvac installation services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995463." canonical: "https://busy.in/sac-code-995463/" --- # Hvac Installation under SAC Code 995463 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). HVAC and refrigeration installation services cover fitting heating, ventilation, air conditioning and refrigeration systems in buildings, factories, malls and cold rooms. Contractors install indoor and outdoor units, ducts, piping, controls and insulation so that the system runs efficiently. Under GST, this work is classified under SAC 995463. The SAC code and its [**GST rate**](https://busy.in/gst-rates/) decide how much GST is charged and how the value is shown in GST returns. This supports better temperature control, comfort and product safety for users. ## 995463 SAC Code GST rate HVAC and refrigeration installation services, including AC installation and cold room setup, are treated as works contract or construction related services under GST. Earlier, different ways of splitting equipment supply and installation sometimes created different effective tax outcomes for similar projects, which made quotation and tax planning difficult for contractors and clients. After the September 2025 rationalisation, most HVAC and refrigeration installation services under SAC 995463 generally fall in the 18% slab with input tax credit. This standard rate applies where HVAC or cold room systems are supplied and installed as part of a works contract, unless a specific notification grants concessional treatment for a particular public or social sector scheme. **The table below explains the current GST rate applicable to SAC code 995463 services**. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995463 | Heating, ventilation and air conditioning equipment installation services | 18% with ITC | 18% with ITC | HVAC installation is treated as a building completion and installation service and is placed at 18 percent in construction and completion service rate tables. | When issuing invoices for services under SAC 995463, contractors should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit correctly. 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 HVAC and refrigeration installation 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 HVAC and refrigeration installation services under SAC 995463 cover fitting heating, ventilation, air conditioning and refrigeration systems in buildings, factories and cold storage facilities. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and users should ensure that such contracts are properly 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 commercial or industrial HVAC projects, it is wise to review the latest GST guidance and seek expert advice. ## Frequently asked questions ### What does SAC code 995463 mean in GST? This code covers installation services for heating, ventilation and air conditioning equipment. It includes central HVAC plants, ducting, chilled water lines, split AC installations and mechanical ventilation systems. ### Does SAC 995463 cover AC, HVAC and ventilation system installation? Yes. Installing chiller plants, air handling units, VRV or VRF systems, ducts, diffusers and even multiple split units in a project can be classified under 995463. It focuses on installation, not just supply of AC units as goods. ### What GST rate applies to services under SAC 995463? HVAC installation services under 995463 are normally taxed at 18% with ITC, matching the general GST treatment for installation services under heading 9954 in construction. ### Is SAC 995463 used for both central and split AC projects? Yes. Both central air conditioning systems and organised installation of multiple split AC units for a building can be billed under 995463. Simple supply of a single AC to a retail customer without significant installation may be treated as goods rather than this service. ### Is ITC available on GST paid for SAC 995463 services? Contractors can claim ITC on GST paid for ducts, insulation, labour and other taxable inputs. Clients can claim ITC if the air conditioned space is used for taxable business, such as offices, hotels or shops, subject to normal ITC restrictions for immovable property. ## 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/) - [995462: Water Plumbing](https://busy.in/sac-code-995462/) - [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/)