water pipeline shifting, electricity pole shifting commonly known as Utility shifting by highway contractor at the time of highway making contract.and issue invoice to NHAI or any other department.
what is the HSN/SAC code for the above service. ie 995421
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Tax rate on service of utility shifting
Replies (1)
Hey Vikram! For utility shifting services like water pipeline shifting, electricity pole shifting done by a highway contractor, the typical GST classification is under SAC (Services Accounting Code).
Relevant SAC Code:
-
995421 — “Support services to agriculture, forestry, fishing, mining and utilities”
This code covers utility services including shifting or laying of pipelines, electricity poles, etc., as a support service to utilities.
GST Rate:
-
Usually, 18% GST is applicable on such services provided to government departments like NHAI or others.
-
Since this is a service by a contractor related to utility shifting, the 18% slab fits the nature of the service.
Summary:
| Descripttion | SAC Code | GST Rate |
|---|---|---|
| Utility shifting service (water pipeline, electricity poles etc.) | 995421 | 18% |
If the contract is with a government authority (NHAI), and they are the recipient, reverse charge mechanism (RCM)might apply if notified, so check the specific contract terms and GST notifications.
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