Glazing Services Under SAC Code 995471
Glazing services cover fitting glass for windows, doors, facades, shop fronts and partitions in homes, offices and commercial buildings. Contractors handle cutting, fixing, sealing and basic framing so that the glass is safe and looks neat. Under GST, glazing and glass installation work is classified under SAC 995471. This SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns .
Glazing Services GST Rate for SAC Code 995471
Glazing services and glass fitting services at construction sites are treated as works contract or building completion services under GST. Earlier, different ways of billing glass material and glazing labour or combining this work with main construction sometimes produced different effective tax outcomes for similar projects, which made costing and tax planning difficult.
After the September 2025 rationalisation, most glazing services under SAC 995471 generally fall in the 18 percent slab with input tax credit. This standard rate applies where glass installation is supplied as part of a contract or sub contract, unless a specific notification grants concessional treatment for a particular public or social sector scheme.
The table below shows the latest standard GST rate for SAC code 995471.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995471 | Glazing services | 18% with ITC | 18% with ITC | Falls under Group 99547 building completion and finishing services. Case law and consolidated construction rate tables treat building completion services uniformly at 18% with ITC. No change notified in the 56th Council decisions. |
When issuing invoices for services under SAC 995471, glazing 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 for outward supplies and in GSTR 3B while reporting the tax liability on glazing and glass 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 or facility being created, finished or maintained.
Below is a list of 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 new building construction, general infrastructure or specialised maintenance, 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
Glazing services under SAC 995471 cover fitting glass for windows, doors, partitions and facades in residential, commercial and industrial buildings. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and property owners should ensure that such jobs are properly classified under this SAC code, apply the correct GST rate on every invoice and keep the same classification in GST returns. For large glass facade or specialised glazing projects, it is wise to review the latest GST guidance and consult a 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
-
What is SAC code 995471 in GST?
SAC 995471 is used for glazing services. It covers fixing and installation of glass in windows, doors, facades and similar building elements as part of building completion and finishing work. These services normally fall under construction and finishing contracts for residential or non-residential buildings.
-
Does SAC 995471 cover church and other religious building construction?
No. SAC 995471 is only for glazing services like fixing glass panes, curtain walls or storefront glass. The main construction of religious or other buildings is classified under earlier construction SAC codes, while glazing work on those buildings is billed separately under 995471 as finishing work.
-
What GST rate applies to services under SAC 995471?
Glazing and other building completion services under SAC 995471 are generally taxed at 18% with input tax credit available, unless a specific concessional entry or exemption applies. This 18% slab is the standard rate for most finishing trades like glazing, tiling, plastering and painting under GST 2.0.
-
Are community centres and recreational halls also classified under SAC 995471?
Only the glazing portion of work on community centres, halls or recreation buildings is classified under SAC 995471. The core civil construction for such buildings falls under the main building construction SAC codes. When glass doors, windows or facades are installed, that labour and service component uses 995471. -
Can ITC be claimed on construction expenses booked under SAC 995471?
Contractors can usually claim ITC on GST charged for glazing services used for taxable outward supplies, like commercial rentals or works contracts. However, ITC on construction of own immovable property for self-use is blocked, and exemptions or concessional schemes may also restrict credit. Always check project-wise eligibility.