Building Completion Services Under SAC Code 995478
Building completion services cover remaining finishing jobs required to make a building ready for use after the main structure is done. This may include smaller installation, repair and touch up works that bring different trades together. Under GST, such completion and finishing activities are classified under SAC 995478. This SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Building Completion Services GST Rate for SAC Code 995478
Building completion services are treated as works contract or building completion and finishing services under GST. Earlier, different ways of clubbing small completion tasks with larger construction contracts sometimes led to different effective tax outcomes for similar sets of services, which made it difficult to keep uniform treatment across projects.
After the September 2025 rationalisation, most building completion services under SAC 995478 generally fall in the 18 percent slab with input tax credit. This standard rate applies where multiple small completion and finishing jobs are supplied as part of a contract, unless a specific notification grants concessional treatment for a particular scheme.
The table below shows the latest standard GST rate for SAC code 995478.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995478 | Other building completion and finishing services n.e.c. | 18% with ITC | 18% with ITC | Residual code under Group 99547 for building completion. The standard 18% with ITC construction rate applies and remains unchanged after the 56th Council meeting. |
When issuing invoices for services under SAC 995478, contractors should clearly show the taxable value and 18 percent 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 building completion 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.
The list below highlights key 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
Building completion services under SAC 995478 cover smaller finishing and touch up jobs that make a building fully ready for occupation after the main structure is completed. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and owners should make sure that such work is correctly classified under this SAC code, apply the proper GST rate on every invoice and keep the same classification in GST returns. For large mixed completion packages, 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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What is SAC code 995478 in GST?
SAC 995478 covers building completion and finishing services not elsewhere classified. It includes final completion tasks like minor fixes, snag-list rectification, commissioning assistance and other final stage activities needed to hand over a building or structure in usable condition after main construction and finishing trades are done.
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Does SAC 995478 cover final building completion and finishing works?
Yes. When a contractor performs multiple small finishing tasks, touch-ups, adjustments and handover-related work that does not fit neatly into a single trade, SAC 995478 is often used. It is a residual code for completion services once structural, masonry, painting or tiling work is largely finished.
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What is the GST rate on services under SAC 995478?
Services under SAC 995478 generally fall under the standard 18% GST rate with ITC, along with other building completion and finishing codes 995471–995479. When such services form part of a larger composite works contract, the project’s applicable rate or scheme needs to be considered for billing.
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Should punch-list and handover-stage work use SAC 995478?
Yes. Punch-list rectification, final checking, alignment correction, minor sealant work and other handover tasks are typically billed under SAC 995478 when they are not substantial enough to be classified as separate tiling, painting or glazing services. The focus is on overall building completion.
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Can contractors claim ITC on projects billed under SAC 995478?
Contractors can usually claim ITC on inputs and input services used for taxable works contract services billed under SAC 995478. Recipients must check ITC rules carefully, as credit may be barred for construction of own immovable property for self-use or where outward supplies are exempt.