--- title: "Floor Wall Tiling Services | Professional Floor Wall Tiling Solutions" description: "Expert floor wall tiling services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995474." canonical: "https://busy.in/sac-code-995474/" --- # Floor Wall Tiling under SAC Code 995474 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). 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. ## 995474 SAC Code GST rate 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**](https://busy.in/gst/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. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) while reporting the tax liability on floor and wall tiling services. ## 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 new building construction, general infrastructure or specialised maintenance, another SAC within 9954 may be more suitable. Correct SAC selection and [**GST rate**](https://busy.in/gst-rates/) 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**](https://busy.in/gst/gst-returns/) . For high value or large area tiling projects, it is sensible to go through the latest GST rules and seek professional guidance. ## Frequently asked questions ### 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. ### 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. ### 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. ### 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. ### 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. ## Explore more ### Other SAC services under 9954 - [995411: Apartment Construction](https://busy.in/sac-code-995411/) - [995412: Shelter Construction](https://busy.in/sac-code-995412/) - [995413: Industrial Building Construction](https://busy.in/sac-code-995413/) - [995414: Commercial Building Construction](https://busy.in/sac-code-995414/) - [995415: Non Residential Building](https://busy.in/sac-code-995415/) - [995416: Church Construction](https://busy.in/sac-code-995416/) - [995419: Property Maintenance](https://busy.in/sac-code-995419/) - [995421: Road Construction](https://busy.in/sac-code-995421/) - [995422: Irrigation Infrastructure](https://busy.in/sac-code-995422/) - [995423: Pipeline Construction](https://busy.in/sac-code-995423/) - [995424: Cable Laying](https://busy.in/sac-code-995424/) - [995425: Industrial Plant Construction](https://busy.in/sac-code-995425/) - [995426: Power Plant Construction](https://busy.in/sac-code-995426/) - [995427: Sports Facility Construction](https://busy.in/sac-code-995427/) - [995428: Dam Construction](https://busy.in/sac-code-995428/) - [995429: Construction Maintenance](https://busy.in/sac-code-995429/) - [995431: Structural Demolition](https://busy.in/sac-code-995431/) - [995432: Site Preparation](https://busy.in/sac-code-995432/) - [995433: Excavation](https://busy.in/sac-code-995433/) - [995434: Septic System Installation](https://busy.in/sac-code-995434/) - [995435: Land Clearing](https://busy.in/sac-code-995435/) - [995439: Repair](https://busy.in/sac-code-995439/) - [995441: Prefabricated Buildings](https://busy.in/sac-code-995441/) - [995442: Prefabricated Structures](https://busy.in/sac-code-995442/) - [995443: Street Furniture Installation](https://busy.in/sac-code-995443/) - [995444: Construction Assembly](https://busy.in/sac-code-995444/) - [995449: Building Alteration](https://busy.in/sac-code-995449/) - [995451: Pile Driving](https://busy.in/sac-code-995451/) - [995452: Roof Framing Construction](https://busy.in/sac-code-995452/) - [995453: Waterproofing](https://busy.in/sac-code-995453/) - [995454: Concrete](https://busy.in/sac-code-995454/) - [995455: Structural Steel Erection](https://busy.in/sac-code-995455/) - [995456: Masonry](https://busy.in/sac-code-995456/) - [995457: Scaffolding](https://busy.in/sac-code-995457/) - [995458: Special Trade Construction](https://busy.in/sac-code-995458/) - [995459: Building Repair And Maintenance](https://busy.in/sac-code-995459/) - [995461: Electrical Installation](https://busy.in/sac-code-995461/) - [995462: Water Plumbing](https://busy.in/sac-code-995462/) - [995463: Hvac Installation](https://busy.in/sac-code-995463/) - [995464: Gas Fitting Installation](https://busy.in/sac-code-995464/) - [995465: Insulation](https://busy.in/sac-code-995465/) - [995466: Lift And Escalator, Elevator Installation](https://busy.in/sac-code-995466/) - [995468: Installation](https://busy.in/sac-code-995468/) - [995469: Repair And Maintenance](https://busy.in/sac-code-995469/) - [995471: Glazing](https://busy.in/sac-code-995471/) - [995472: Plastering](https://busy.in/sac-code-995472/) - [995473: Painting](https://busy.in/sac-code-995473/) - [995476: Carpentry](https://busy.in/sac-code-995476/) - [995477: Railing](https://busy.in/sac-code-995477/) - [995478: Building Completion](https://busy.in/sac-code-995478/) - [995479: Maintenance](https://busy.in/sac-code-995479/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)