|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 5||Construction Services||9954||99543||995432||Site Preparation Services||Site Formation And Clearance Services Including Preparation Services To Make Sites Ready For Subsequent Construction Work, Test Drilling & Boring & Core Extraction, Digging Of Trenches.|
The Site Formation And Clearance Services Including Preparation Services To Make Sites Ready For Subsequent Construction Work, Test Drilling & Boring & Core Extraction, Digging Of Trenches. are categorized by the Code 995432 under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Site Preparation Services, Section 5 - Construction Services. Heading number of this service is 9954 and the group number is 99543. These codes are mandatory mapping/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.