SAC code for unloading of cement bags and steel

i am engaged in construction of building work. i am receiving cement and steel for comstruction through trucks nad unloading of material done by me what is the sac code for above work
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Summary: For independent unloading services of construction materials like cement and steel, the most appropriate classification is SAC 9967 (specifically 996719), which generally attracts a 18% GST rate. If these services are part of a broader transportation contract, they may be bundled under the transportation service code (SAC 9965).

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