Lift And Escalator, Elevator Installation Under SAC Code 995466

Lift, elevator and escalator installation services cover fitting lifting equipment in residential, commercial and industrial buildings. Contractors install machines, cars, rails, doors and control systems and perform testing so that passengers and goods can move safely between floors. Under GST, this work is classified under SAC 995466. The SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns.

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995466 SAC Code GST Rate

Review old and new GST rates for Lift And Escalator, Elevator Installation under 995466 SAC Code.

Lift, elevator and escalator installation services are treated as works contract or construction related services under GST. Earlier, different ways of splitting supply and installation or combining lift work with main building construction sometimes led to different effective tax outcomes for similar projects, which created confusion for contractors and customers.

After the September 2025 changes, most lift and escalator installation services under SAC 995466 generally come under the 18% slab with input tax credit . This standard rate applies where lifting equipment is 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 995466 services.

SAC Code

995466

Description

Lift and escalator installation services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Treated as standard construction installation service under 9954. Advance rulings and rate notifications confirm 18% with ITC as the applicable rate. No change notified in the 56th Council decisions.

When raising invoices for services under SAC 995466, lift contractors should clearly show 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 lift, elevator and escalator installation services.

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Explore More SAC Codes Under 9954

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 trail and make GST records easier to justify during audits or departmental checks.

Conclusion

Lift installation services under SAC 995466 cover fitting lift machines, cars, rails, doors and control systems in residential, commercial and industrial buildings. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and building owners should ensure that such contracts are properly classified under this SAC code, apply the correct GST rate on each invoice and follow the same classification in GST returns. For high rise or complex lift projects, it is sensible to review the latest GST notifications and seek expert guidance.

Frequently Asked Questions

Clear answers to common queries about SAC Code 995466 and GST compliance.

What is SAC code 995466 in GST?

This code covers lift and escalator installation services. It includes erecting, installing and commissioning lifts, escalators and similar vertical transport systems in buildings and public spaces.

Does SAC 995466 cover lift and escalator installation services?

Yes. Installing passenger lifts, goods lifts, hospital lifts, escalators and moving walkways, along with associated guide rails, cabins and control systems, is generally classified under 995466 when done as an installation service.

What GST rate is charged on services under SAC 995466?

Lift and escalator installation services under 995466 are normally taxed at 18% with ITC, as confirmed in construction service rate summaries and installation rate lists.

Is SAC 995466 used for both residential and commercial buildings?

Yes. Lifts and escalators in apartments, offices, malls, hospitals, hotels or factories all use the same SAC code for installation. The end use may change ITC eligibility for the customer but not the SAC used on the contractor’s invoice.

Can companies claim ITC on equipment and installation billed under SAC 995466?

Contractors can claim ITC on their own inputs. Building owners can usually claim ITC when lifts or escalators are used in premises for taxable business, subject to rules for immovable property. For pure residential personal buildings, ITC on such capital items is not allowed.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.