SAC Code
995464
Description
Gas fitting installation services
New Rate
Old Rate
Notes
Gas fitting installation services are part of specialised building services, commonly charged at 18 percent as per service classification lists.
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.
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Review old and new GST rates for Gas Fitting Installation under 995464 SAC Code.
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.
Gas fitting installation services
Gas fitting installation services are part of specialised building services, commonly charged at 18 percent as per service classification lists.
SAC Code
995464
Description
Gas fitting installation services
New Rate
Old Rate
Notes
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.
BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.
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.
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.
Clear answers to common queries about SAC Code 995464 and GST compliance.
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.
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.
Gas fitting installation services under 995464 are generally taxed at 18% with ITC, in line with other installation services within the construction chapter.
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.
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.