Gas Fitting Installation Services Under SAC Code 995464
Gas fitting installation services cover installing gas pipelines, regulators, meters and gas appliances in homes, hotels, restaurants and industrial units. Technicians lay safe gas lines, check for leaks and ensure proper ventilation as per safety norms. Under GST, this work is classified under SAC 995464. The SAC code and its GST rate decide how much GST is charged and how the value is reported in GST returns. This makes cooking and industrial operations safer and easier to monitor.
Gas Fitting Installation Services GST Rate for SAC Code 995464
Gas fitting installation services are treated as works contract or construction related services under GST. In the early years, different ways of billing gas pipeline material, appliances and installation sometimes led to different effective tax outcomes for similar jobs, which made it difficult to keep a stable tax position for contractors and customers.
After the September 2025 changes, most gas fitting and gas line installation services under SAC 995464 generally come under the 18% slab with input tax credit . This standard rate applies where gas pipelines and appliances are installed as part of a works contract, unless a specific notification grants concessional treatment for a particular scheme.
The table below gives the latest GST rate for services under SAC code 995464.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995464 | Gas fitting installation services | 18% with ITC | 18% with ITC | Gas fitting installation services are part of specialised building services, commonly charged at 18 percent as per service classification lists. |
When raising invoices for services under SAC 995464, gas fitting contractors should clearly mention the taxable value and 18% GST so that eligible clients can claim input tax credit correctly. 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 gas fitting installation 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.
These are the main 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
Gas fitting installation services under SAC 995464 cover installing gas pipelines, regulators, meters and gas appliances in homes, hotels, restaurants and industrial units. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and users should ensure that such contracts are correctly classified under this SAC code, charge the correct GST rate on each invoice and follow the same classification in GST returns. For projects with higher safety risk, it is sensible to review the latest GST guidance and consult a qualified tax professional.
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 is SAC code 995464 in GST?
This code is for gas fitting installation services. It covers gas line installation, gas appliance connection, safety devices and related piping inside buildings for domestic, commercial or industrial gas use.
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Does SAC 995464 include gas line and gas appliance installation services?
Yes. Installing LPG or PNG pipelines, regulators, valves, safety devices and connecting gas stoves, ovens, boilers or burners falls under 995464 when done as an installation service and not just retail sale of appliances.
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What is the GST rate on services under SAC 995464?
Gas fitting installation services under 995464 are generally taxed at 18% with ITC, in line with other installation services within the construction chapter.
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Can domestic and commercial gas projects both use SAC 995464?
Yes. The same SAC is used whether gas lines are installed in homes, restaurants, hotels, industrial kitchens or small factories. The classification is based on service type, not on who the customer is.
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Can contractors claim ITC on pipes and fittings for SAC 995464 jobs?
Contractors can usually claim ITC on GST paid for pipes, valves, regulators and other taxable inputs for taxable supplies. Clients can claim ITC when the gas system supports taxable business activities. For pure domestic personal use, ITC will not be available to the customer.