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SAC CODE - 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.

GST RATE ON SAC CODE - 995432 IS 18%


SAC CODE Description
9954Construction services
99543Site preparation services
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

Services Accounting Codes (SAC Codes) 995432 is used for the Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Construction services.

How Services Accounting Codes (SAC Codes) 995432 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 54 represent the major nature of service, Construction services in this case.

The next two digits 32 represent the detailed nature of service, Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. in this case.

Explanation Of SAC CODE - 995432

This service code includes 
  1. preparation services of lands, including agricultural lands; 
  2. preparation services to make sites ready for subsequent construction work, including blasting and rock removal work services; 
  3. site clearance, including clearance of undergrowth; 
  4. soil stabilization; 
  5. test drilling and boring and core extraction services for construction, geophysical, geological or similar purposes; 
  6. horizontal drilling for the passage of cables or drainpipes; 
  7. digging of trenches for site drainage; draining of land etc
This service code does not include: 
  1. demolition services :- 995431 
  2. excavating and earthmoving services :- 995433 
  3. water well drilling :- 995434 
  4. tilling of fields preparatory to planting :- 998611
  5. test drilling services incidental to oil and gas extraction :- 998621 
  6. test drilling services incidental to mining (except oil and gas extraction) :- 998622