Kitne Din
ServiceSAC 9954

Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges, — GST rate 18%

18%GST
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
SAC code9954
CategoryConstruction
Source notification11/2017 (auto-parsed)

As per Notification 11/2017 (auto-parsed), supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges, classified under SAC 9954 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.

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Related SAC codes

9954Works contract services (general)18%9954Construction of a complex, building, civil structure or a part…18%9954va) Composite supply of works contract12%9954Construction services other than (i), (ii), (iii), (iv), (v) and (vi)…18%9954Construction services18%9954Service by way of construction or engineering or installation or other…18%9954Total value of the residential apartments12%9954Total carpet area of the commercial apartments18%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.