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Construction

SAC 995431

Site preparation services (excavation)

18% GST

What is SAC code 995431?

SAC (Service Accounting Code) 995431 classifies site preparation services (excavation) under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Construction service category.

GST rate
18%
Intra-state split
CGST 9% + SGST 9%

When to use SAC 995431

  • Issuing tax invoices for site preparation services (excavation)
  • Filing GSTR-1 with service-wise summary
  • Reverse charge mechanism (RCM) classification where applicable
  • Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

Related SAC codes in Construction