Carpentry Services Under SAC Code 995476
Carpentry services cover making and fixing doors, windows, frames, cabinets, wardrobes, partitions and other wooden or panelled items in buildings. Carpenters cut, assemble, fit and finish these elements so that they are strong and match the interior design. Under GST, construction related carpentry and joinery work is classified under SAC 995476. This SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns.
Carpentry Services GST Rate for SAC Code 995476
Carpentry services for building projects are treated as works contract or building completion services under GST. Earlier, different ways of billing wood, hardware and carpentry labour or combining these services with other interior work sometimes resulted in different effective tax outcomes for similar jobs, which made pricing and tax planning more complex.
After the September 2025 rationalisation, most carpentry services under SAC 995476 generally fall in the 18% slab with input tax credit . This standard rate applies where carpentry and joinery work is supplied as part of a contract or interior package, 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 995476 services.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995476 | Joinery and carpentry services | 18% with ITC | 18% with ITC | Classified in 99547 building completion and finishing services. General construction service rate of 18% with ITC applies before and after 22 Sep 2025. No notified change. |
When issuing invoices for services under SAC 995476, carpentry 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 in GSTR 1 for outward supplies and in GSTR 3B while reporting the tax liability on carpentry and joinery 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
Carpentry services under SAC 995476 cover making and fixing doors, windows, frames, cabinets, wardrobes and similar wooden or panelled items in buildings. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and property owners should confirm that such contracts are correctly classified under this SAC code, apply the proper GST rate on every invoice and keep the same classification in GST returns . For large interior fit out 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
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Which services come under SAC code 995476?
SAC 995476 covers carpentry, joinery and woodwork installation services. It includes making and fixing doors, windows, partitions, modular furniture, wardrobes and other wooden or similar fittings at site as part of building completion and finishing work for homes, offices and commercial spaces.
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Does SAC 995476 include carpentry, joinery and woodwork installation?
Yes. Site carpentry and joinery, including installation of readymade wooden items and custom-built fittings, falls under SAC 995476. Whether the carpenter supplies materials or only labour, the activity is considered a building completion and finishing service rather than manufacturing of furniture for sale.
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What is the GST rate for carpentry services under SAC 995476?
Carpentry and joinery services under SAC 995476 are generally taxed at 18% with ITC. This rate applies to most finishing services in the 995471–995479 range. Any different effective rate must come from a special construction or affordable housing notification, not from the SAC description itself.
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Are both custom furniture and site carpentry covered in SAC 995476?
Custom furniture that is made and installed at the customer’s site as part of a works contract is usually treated under SAC 995476. However, off-the-shelf furniture manufactured and sold as goods may fall under HSN for furniture instead. Classification depends on whether the supply is mainly service or goods.
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Can businesses claim ITC on carpentry services billed under SAC 995476?
Businesses can often claim ITC on carpentry services used in taxable works contracts, commercial fit-outs or properties rented with GST. ITC is restricted if the carpentry is for building own immovable property for self-use or where outward supplies are exempt or under concessional schemes blocking credit.