Plastering Services Under SAC Code 995472
Plastering services cover applying plaster on brickwork, blockwork and ceilings to create smooth, level and strong surfaces for painting or further finishing. Contractors prepare the mix, apply coats and finish the surface as per site requirement. Under GST, plastering and related wall finishing work is classified under SAC 995472. This SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns .
Plastering Services GST Rate for SAC Code 995472
Plastering services at construction sites are treated as works contract or building completion services under GST. In the earlier period, different ways of splitting plaster material and labour or clubbing plastering with other finishing work sometimes led to different effective tax outcomes for similar jobs, which caused confusion for contractors and clients.
After the September 2025 changes, most plastering services under SAC 995472 generally come under the 18 percent slab with input tax credit. This standard rate applies where plastering is supplied as part of a contract or sub contract, unless a specific notification grants concessional treatment for a particular housing or public scheme.
The table below explains the current GST rate applicable to SAC code 995472 services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995472 | Plastering services | 18% with ITC | 18% with ITC | Part of 99547 building completion and finishing services. Treated along with other building completion items at 18% with ITC. Not mentioned in the 56th Council rate change list. |
When raising invoices for services under SAC 995472, contractors should clearly mention the taxable value and 18 percent GST so that eligible customers 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 plastering 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
Plastering services under SAC 995472 cover applying plaster on walls and ceilings to achieve smooth, level and strong surfaces for further finishing. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and building owners should confirm that such contracts are correctly classified under this SAC code, apply the proper GST rate on each invoice and keep the same classification in GST returns. For large housing or commercial projects, it is sensible to check the latest GST rules and seek expert advice.
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 services are covered under SAC code 995472?
SAC 995472 covers plastering services. This includes interior and exterior plaster work on walls, ceilings and structural elements, using cement, gypsum or similar materials. It is treated as a building completion and finishing service, separate from core brickwork or concrete construction covered by earlier construction SAC codes.
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Does SAC 995472 include wall and ceiling plastering work?
Yes. Wall, column and ceiling plastering, including base coats, final finishes and skim coats, are all covered under SAC 995472. It applies whether plastering is done in new buildings or as part of finishing work in renovation projects, as long as the primary service is plaster application.
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What GST rate applies to plastering services under SAC 995472?
Plastering services under SAC 995472 are generally taxed at 18% with ITC. This 18% rate applies to most building completion and finishing services from 995471 to 995479, unless a project comes under a specific concessional notification or composite scheme that prescribes a different effective rate.
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Can both residential and commercial projects use SAC 995472?
Yes. SAC 995472 is based on the nature of service, not the type of customer. Plastering work for flats, villas, offices, shops, malls or institutions is classified under 995472. The GST rate and ITC eligibility depend on how the finished property is used and how the contract is structured.
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Is ITC available on GST paid for plastering services under SAC 995472?
ITC is usually allowed when plastering services are used for making further taxable supplies, such as works contract services or taxable rentals. ITC is normally blocked where construction results in immovable property for own business use, like building an owner-occupied office, unless specific exceptions apply.