--- title: "Maintenance Services | Professional Maintenance Solutions" description: "Expert maintenance services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 995479." canonical: "https://busy.in/sac-code-995479/" --- # Maintenance under SAC Code 995479 Part of [SAC 9954: Services in building & construction](https://busy.in/sac-code-9954/). Maintenance services under this code cover routine upkeep, minor repair and replacement of building parts and fittings after completion. Service providers handle small fixes, wear and tear repairs and similar tasks to keep buildings safe and functional. Under GST, these building maintenance and alteration services are classified under SAC 995479. This SAC code and its GST rate decide how much GST is charged and how the value is shown in GST returns. ## 995479 SAC Code GST rate Maintenance services for completed buildings under this code are treated as repair and maintenance or works contract services under GST. Earlier, different ways of billing annual maintenance contracts and individual repair jobs sometimes produced different effective tax outcomes for similar levels of service, which created practical difficulties for both service providers and users. After the September 2025 changes, most maintenance services under SAC 995479 generally come under the 18 percent slab with input tax credit. This standard rate applies to routine upkeep, minor repair and replacement jobs unless a specific notification grants concessional treatment for a particular public or social sector scheme. **The table below explains the current GST rate applicable to SAC code 995479 services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | 18% with ITC | 18% with ITC | Building completion and finishing services (995471 to 995479) are taxed at 18% in general. The 56th GST Council Annexure does not list 995479, so no specific change is notified. | When raising invoices for services under SAC 995479, service providers should clearly show the taxable value and 18 percent GST so that eligible clients can claim input tax credit wherever permitted. The same SAC code and rate should also be used consistently in GSTR 1 and GSTR 3B while reporting the tax liability on building maintenance 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 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 Maintenance services under SAC 995479 cover routine upkeep, minor repairs and replacement of parts in completed buildings so that they remain safe and functional. These services are now generally taxed at 18 percent with input tax credit after the September 2025 changes. Contractors and building owners should confirm that such contracts are properly classified under this SAC code, apply the correct GST rate on each invoice and keep the same classification in GST returns. For long duration or large maintenance contracts, it is sensible to study the latest GST rules and seek expert advice. ## Frequently asked questions ### Which services fall under SAC code 995479? SAC 995479 covers other building completion, alteration, replacement and maintenance services not classified elsewhere. It is used for mixed or general finishing and maintenance work on buildings where no single trade predominates, such as combined small repairs, adjustments and minor improvements. ### Does SAC 995479 include alteration, replacement and building maintenance work? Yes. General alteration or replacement work on partitions, ceilings, doors, windows and similar elements, as well as periodic building upkeep that does not fit specific trade codes, can be classified under SAC 995479. The code is often used for mixed-scope maintenance contracts on buildings. ### What GST rate applies to services under SAC 995479? Services under SAC 995479 usually attract 18% GST with ITC, in line with the standard rate for building completion, alteration and maintenance services. If a specific notification prescribes a concessional rate for particular types of maintenance or recipients, those conditions must be checked separately. ### Should annual building upkeep contracts use SAC 995479? Annual maintenance contracts that involve general civil upkeep, minor alterations and miscellaneous repairs for buildings often use SAC 995479, especially when multiple trades are covered. If the contract is purely for one trade, like painting or waterproofing, the more specific SAC for that service may be more appropriate. ### Is ITC allowed on GST paid for services under SAC 995479? ITC on services under SAC 995479 is generally allowed where maintenance relates to property used for making taxable supplies, such as offices or commercial rentals with GST. However, ITC may be blocked when expenses relate to construction or capitalisation of immovable property for own business use. ## 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/) - [995474: Floor Wall Tiling](https://busy.in/sac-code-995474/) - [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/) ### 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/)