Floor Wall Tiling Services Under SAC Code 995474
Floor and wall tiling services cover laying ceramic, vitrified, stone and similar tiles on floors and walls in homes, offices, shops and public buildings. Contractors prepare the base, fix tiles with adhesive or mortar and fill joints for a neat finish. Under GST, tiling and similar floor and wall finishing work is classified under SAC 995474. This SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Floor Wall Tiling Services GST Rate for SAC Code 995474
Floor and wall tiling services are treated as works contract or building completion services under GST. In the earlier years, different ways of splitting tile material and laying labour or clubbing tiling with other finishing activities sometimes created different effective tax outcomes for similar projects, which caused practical difficulties for both contractors and customers.
After the September 2025 changes, most floor wall tiling services under SAC 995474 generally come under the 18% slab with input tax credit t. This standard rate applies where tile laying 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 shows the latest standard GST rate for SAC code 995474.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995474 | Floor and wall tiling services | 18% with ITC | 18% with ITC | Building completion service under 99547. Standard rate 18% with ITC continues, as there is no separate change entry for this SAC in the 56th Council Annexure. |
When raising invoices for services under SAC 995474, contractors should clearly show the taxable value and 18% GST so that eligible clients can claim input tax credit wherever permitted. The same SAC code and rate should also be followed in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on floor and wall tiling 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 995499
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
Floor and wall tiling services under SAC 995474 cover laying ceramic, vitrified, stone and similar tiles on floors and walls in residential, commercial and public buildings. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and property owners should ensure that such contracts are correctly classified under this SAC code, charge the proper GST rate on each invoice and maintain the same classification in GST returns . For high value or large area tiling projects, it is sensible to go through the latest GST rules and seek professional guidance.
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 is SAC code 995474 used for in GST?
SAC 995474 is used for floor and wall tiling services. It covers laying ceramic, vitrified, stone or similar tiles on floors, walls, steps and other surfaces in residential, commercial or industrial buildings as part of construction or renovation finishing work.
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Does SAC 995474 cover floor and wall tiling services for homes and offices?
Yes. Tiling work in homes, offices, shops, malls or factories is classified under SAC 995474. It includes new tiling, re-tiling and replacement of broken tiles, regardless of whether tiles are supplied by the contractor or by the customer on a labour-only basis.
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What GST rate applies to tiling services under SAC 995474?
Tiling services under SAC 995474 normally attract 18% GST with ITC, similar to other building completion and finishing services. If the tiling is part of a composite construction contract subject to a special effective rate, that overall project rate will apply rather than the generic 18% services slab.
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Should tile replacement and re-tiling jobs use SAC 995474?
Yes. Even when only a few tiles are replaced or small areas are re-tiled, the correct SAC code remains 995474, because the dominant activity is tiling. The job size does not change the classification, though the taxable value and available ITC will depend on contract terms.
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Is ITC allowed on GST paid for services billed under SAC 995474?
ITC is generally permitted when tiling services are used to provide further taxable services or to construct property that is let out with GST. ITC is restricted where construction creates immovable property for own business use, or where outward supplies are exempt or under certain concessional schemes.