SAC CODE 995421 GST RATE ??

Reply— SAC 995421 is related to General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels. 

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; is taxable @12% under S.No.3(iv) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.

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, or installation of original works pertaining to,-(a) railways, including monorail and metro is taxable @12% under S.No.3(v) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.

For airfield runway tax rate will be 18% under S.No.3(xii) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.