ServiceSAC 9954
ITC to be reversed on transition, Tx = T - Te — GST rate 40%
40%GST
| CGST (intra-state) | 20% |
| SGST / UTGST (intra-state) | 20% |
| IGST (inter-state) | 40% |
| SAC code | 9954 |
| Category | Construction |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), itc to be reversed on transition, tx = t - te classified under SAC 9954 attracts 40% GST effective 22 September 2025. On an intra-state supply this is charged as 20% CGST plus 20% SGST; on an inter-state supply the full 40% is charged as IGST.