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what is sac code for pwd Road government contractors

Sumit Kothari (200 Points)

29 December 2017

I am a road contractor. For pwd govt work. What is sac code and applicable rate.

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4 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177241 Points)
Replied 29 December 2017

'995421' ........ General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177241 Points)
Replied 29 December 2017

@ 12 Percent

(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

(e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.