Thermal insulation services, including home insulation and pipe insulation services, are treated as works contract or construction related services under GST. Earlier, different ways of clubbing insulation with HVAC or construction sometimes produced different effective tax outcomes for similar projects, which made costing and tax planning harder for contractors and clients.
After the September 2025 rationalisation, most thermal insulation services under SAC 995465 generally fall in the 18% slab with
input tax credit
. This standard rate applies where insulation is supplied and installed as part of a works contract, unless a specific notification grants concessional treatment for a particular energy efficiency or public scheme.
The table below shows the latest standard GST rate for SAC code 995465.