|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description|
|Section 5||Construction Services||9954||99544||995449||Assembly And Erection Of Prefabricated Constructions||Services Involving Repair, Alterations, Additions, Replacements, Maintenance Of The Constructions Covered Above.|
Code 995449 is used for the Services Involving Repair, Alterations, Additions, Replacements, Maintenance Of The Constructions Covered Above. under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Assembly And Erection Of Prefabricated Constructions, Section 5 - Construction Services. Heading number of this service is 9954 and the group number is 99544. These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.