Painting Services Under SAC Code 995473
Painting services cover interior and exterior painting of walls, ceilings, doors, grills and other surfaces in residential, commercial and industrial buildings. Painters handle surface preparation, primer coats and finish coats so that the building looks fresh and stays protected. Under GST, painting and decorative coating work is classified under SAC 995473. This SAC code and its GST rate decide how much GST is charged and how the value is reported in GST returns.
Painting Services GST Rate for SAC Code 995473
Painting services, including interior painting services and exterior painting services, are treated as works contract or building completion services under GST. Earlier, different ways of billing paint material and labour or combining painting with other finishing work sometimes produced different effective tax outcomes for similar jobs, which made costing and taxation harder to manage.
After the September 2025 rationalisation, most painting services under SAC 995473 generally fall in the 18% slab with input tax credit . This standard rate applies where painting is supplied as part of a contract or package, unless a specific notification grants concessional treatment for a particular public or social sector scheme.
The table below gives the latest applicable GST rate for SAC code 995473.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995473 | Painting services | 18% with ITC | 18% with ITC | Also in Group 99547 building completion and finishing services. Rate consistently taken as 18% with ITC in construction service rulings and compilations. No specific change under the 56th Council. |
When issuing invoices for services under SAC 995473, painting 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 consistently in GSTR 1 and GSTR 3B while reporting the tax liability on painting and coating 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
Painting services under SAC 995473 cover interior, exterior, wall and house painting work carried out on completed or nearly completed buildings. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and property owners should make sure that such contracts 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 repainting or decorative projects, it is wise to review the latest GST guidance and consult a tax expert.
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 does SAC code 995473 cover in GST?
SAC 995473 covers painting and decorating services. It includes interior and exterior painting of buildings, application of primers, putty and decorative coatings, and related finishing work. Both new construction and repainting jobs for maintenance are classified here when the primary service is painting or decorating.
-
Does SAC 995473 include interior and exterior house painting?
Yes. House painting, apartment repainting, exterior façade painting and internal decorative painting for homes and buildings are all covered under SAC 995473. This applies whether the work is done directly for owners or through a builder as part of a finishing or renovation contract.
-
What is the GST rate on painting services under SAC 995473?
Painting and decorating services under SAC 995473 typically attract 18% GST with ITC, in line with other building completion and finishing services. Any concessional effective rate must come from a special notification or composition-type scheme and not from the SAC code itself.
-
Should wall repainting and touch-up jobs also use SAC 995473?
Yes. Even small repainting, patch painting and touch-up jobs are classified under SAC 995473, because the underlying service is painting. Material value, job size or duration does not change the code. Only if the contract is mainly for another service would a different SAC apply.
-
Can painters and contractors claim ITC for bills under SAC 995473?
Painters and contractors can generally claim ITC on inputs like paint, thinner and labour services when they provide taxable works contract or subcontract services. However, customers who use painting for constructing their own immovable property for personal or exempt use may not be able to claim ITC.