|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 5||Construction Services||9954||99542||995422||General Construction Services Of Civil Engineering Works||General Construction Services Of Harbours, Waterways, Dams, Water Mains And Lines, Irrigation And Other Waterworks|
Code 995422 is used for the General Construction Services Of Harbours, Waterways, Dams, Water Mains And Lines, Irrigation And Other Waterworks under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under General Construction Services Of Civil Engineering Works, Section 5 - Construction Services. Heading number of this service is 9954 and the group number is 99542. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
When services are recognised via their specific SAC Codes, which are globally acceptable. The identification of services becomes easy, and resultantly possibilities of misinterpretation tend to reduce. While filing GST returns online, HSN code in respect of the supply of goods and SAC Code in respect of the supply of services will have to be uploaded, and there will be no need for entering the description of the goods or services while filing GST returns.