Kitne Din
ServiceSAC 9954

Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received — GST rate 40%

40%GST
CGST (intra-state)20%
SGST / UTGST (intra-state)20%
IGST (inter-state)40%
SAC code9954
CategoryConstruction
Source notification11/2017 (auto-parsed)

As per Notification 11/2017 (auto-parsed), total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 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.

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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%9954Supply of services other than services by way of grant of development…18%9954Total value of the residential apartments12%
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%.