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Construction services is classified under SAC heading 9954. GST on Construction services as on 26 October 2026: 1.5%, 5%, 7.5%, 12% or 18%. All entries under the heading: Nil, 1.5%, 5%, 7.5%, 12% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Construction services?
GST on Construction services as on 26 October 2026: Nil, 1.5%, 5%, 7.5%, 12% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 18% (9954); 12% → 18% (9954); 12% → 18% (9954). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 1.5% | 9954 | When a builder sells affordable homes in a project that is not mainly residential started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). | 2/2021-CT(R), entry 3(ic) |
| – | 1.5% | 9954 | When a builder sells affordable homes in a residential project started from 1 April 2019, GST is 1.5% with no input tax credit (conditions apply). | 2/2021-CT(R), entry 3(i) |
| 5% | 5% | 9954 | If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. | 1/2018-CT(R), entry 3(xi) |
| – | 7.5% | 9954 | When a builder sells shops, offices or godowns in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). | 2/2021-CT(R), entry 3(ib) |
| – | 7.5% | 9954 | This covers a project that is not mainly residential, started from 1 April 2019. When a builder sells homes other than affordable homes there, GST is 7.5% with no input tax credit (conditions apply). | 2/2021-CT(R), entry 3(id) |
| – | 7.5% | 9954 | When a builder sells homes other than affordable homes in a residential project started from 1 April 2019, GST is 7.5% with no input tax credit (conditions apply). | 2/2021-CT(R), entry 3(ia) |
| 12% | 12% | 9954 | Flats in an ongoing government-scheme housing project where the builder chose this rate by 20 May 2019 (conditions apply). | 6/2023-CT(R), entry 3(ie) |
| 12% | 18% | 9954 | If a sub-contractor does a works contract for a main contractor doing mainly earth work for the government or a local authority, GST is 18%. | 15/2025-CT(R), entry 3(x) |
| 12% | 18% | 9954 | If a works contract for the government or a local authority is mainly earth work (over 75% of its value), GST is 18%. | 15/2025-CT(R), entry 3(vii) |
| 18% | 18% | 9954 | Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. | 15/2025-CT(R), entry 38 |
| 18% | 18% | 9954 | When construction services are not covered by any lower-rate entry, GST is 18%. | 3/2022-CT(R), entry 3(xii) |
| 12% | 18% | 9954 | Works contracts for offshore oil and gas exploration and production beyond 12 nautical miles from the coast have GST at 18%. | 15/2025-CT(R), entry 3(viii) |
4 more entries, and the rate on any past date, in the free app.
The GST rate on Construction services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Construction services — today's rate, who pays (reverse charge) and every change since July 2017.
9954 Construction services
| Code | Description (as in the tariff) |
|---|---|
995411 | Construction services of single dwelling or multi dwelling or multi-storied residential buildings |
995412 | Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like |
995413 | Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings |
995414 | Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings |
995415 | Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
995416 | Construction services of other buildings nowhere else classified |
995417 | (i) Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings (i... |
995418 | Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax A... |
995419 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above |
995421 | General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
995422 | General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
995423 | General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works |
995424 | General construction services of local water and sewage pipelines, electricity and communication cables and related works |
995425 | General construction services of mines and industrial plants |
995426 | General Construction services of Power Plants and its related infrastructure |
995427 | General construction services of outdoor sport and recreation facilities |
995428 | General construction services of other civil engineering works nowhere else classified |
995429 | Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above |
995431 | Demolition services |
995432 | Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches |
995433 | Excavating and earthmoving services |
995434 | Water well drilling services and septic system installation services |
995435 | Other site preparation services nowhere else classified |
995439 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
995441 | Installation, assembly and erection services of prefabricated buildings |
995442 | Installation, assembly and erection services of other prefabricated structures and constructions |
995443 | Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) |
995444 | Other assembly and erection services nowhere else classified |
995449 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
995451 | Pile driving and foundation services |
995452 | Building framing and roof framing services |
995453 | Roofing and waterproofing services |
995454 | Concrete services |
995455 | Structural steel erection services |
995456 | Masonry services |
995457 | Scaffolding services |
995458 | Other special trade construction services nowhere else classified |
995459 | Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above |
995461 | Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services |
995462 | Water plumbing and drain laying services |
See all 55 codes on the SAC 9954 page.
Get the GST rate for Construction services in the BooksOn HSN appFree · no ads · works offline · rate as on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983 - Hospital and doctor services
9993 - Education services
9992
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
