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
SAC code 995432 is
a 6-digit Services Accounting Code (SAC) used in India for GST classification.
It covers: 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.
This code falls under Chapter 99
(Services (SAC)) of the Indian GST tariff.
The applicable GST rate is 18%
(CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
services classified under this
SAC code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit SAC codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is SAC code 995432?
SAC 995432 refers to: 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. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 995432?
The GST rate for SAC code 995432 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 995432 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 995432 belong to?
SAC code 995432 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).
