There's no such thing as a “construction sales tax,” technically. But in many states, sales and use tax apply to the sale or use of certain construction services and/or materials. Sales tax on construction work is governed by sales and use tax laws, rules, and regulations.
Goods are classified under HSN Code and services are classified under SAC Code. Based on the HSN or SAC code, GST rates have been fixed in five slabs, namely NIL, 5%, 12%, 18% and 28%.
SAC Code for Job-work The SAC code for Job work is 9988. Where “88” represents the major nature of service “Job Work.”
Find HSN/SAC Code for your goods & services Chapter : 99 All Services HSN CodeDescription 995468 Other installation services n.e.c. 995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 995471 Glazing services221 more rows
The SAC code and GST rate applicable for site preparation services are as under: SAC 995431 - Demolition services. SAC 995432 - Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
Structural metal product, tank, reservoir and steam generator manufacturing services - HSN/SAC 998871.
Painting services - HSN/SAC 995473.
GST Rate for HSN Code 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.
GST SAC Code 9967 is for “Supporting Services for Transportation”.