Construction & Works Contract SAC Codes & GST Rate
Construction services, works contracts, civil engineering, building maintenance, and real estate development services.
GST Invoice Generator
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
TAX INVOICE
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
5 invoices created
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
Construction & Works Contract — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 995411 | Residential building construction | 12% or 18% |
| 995412 | Non-residential building construction | 12% or 18% |
| 995413 | Civil engineering construction | 12% or 18% |
| 995414 | Road & highway construction | 12% or 18% |
| 995421 | Site preparation services | 12% or 18% |
| 995431 | Building installation & finishing | 12% or 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
Free Tool — No Login Required
Create a Construction & Works Contract GST Invoice in 30 Seconds
Sample GST Invoice — Construction & Works Contract
A Pune construction contractor invoices a commercial builder ₹50,00,000 for building construction (SAC 995412). Works contract for commercial buildings: 18% GST = ₹9,00,000. Total: ₹59,00,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 995411
- Enter the service description matching your work
- Select GST rate: 12% or 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Construction & Works Contract
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 12% or 18% split equally |
| Inter-state supply (different states) | IGST | 12% or 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What GST rate applies to construction services?
Construction of residential apartments (affordable housing): 1% GST. Other residential construction under works contract: 5% (no ITC). Commercial construction works contracts: 12% or 18% depending on the nature of work and the contracting party.
Which SAC code applies to road construction?
SAC 995414 covers road, highway, bridge, and tunnel construction. Services to government bodies for roads and bridges attract 12% GST. Pure services to government for construction are exempt.
How does GST work for subcontractors in construction?
Subcontractors providing works contract services to main contractors attract 12% or 18% GST (same rate as the main contract). The main contractor claims ITC on this GST. Subcontractors must issue proper GST invoices with their SAC code.
Can a construction contractor claim ITC on cement and steel?
Works contract services for construction of immovable property (other than plant and machinery) do not qualify for ITC on inputs like cement, steel, and bricks. This is a blocked credit under Section 17(5) of the CGST Act.
Other Service Categories
View all →Create a Construction & Works Contract GST Invoice — Free
SAC code 995411 pre-filled. GST at 12% or 18% calculated automatically.
- Auto CGST/SGST/IGST split from GSTIN
- PDF download in under 30 seconds
- Shareable invoice link — clients pay via UPI QR
- No signup required — free forever