Construction and property
A piling contractor's GST invoice should list each pile or pile group by number, diameter, bored depth, reinforcement and concrete consumed, along with rig mobilisation, empty boring, chiselling in rock and pile load tests. Pile driving and foundation services fall under SAC 995451 and, supplied with concrete and steel, form a works contract at 18%. Separately rented piling rigs are leasing of earth-boring machinery, which takes the 18% rate of machinery under HSN 8430.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Bored cast-in-situ RCC pile 600 mm dia incl. concrete and reinforcement (composite) | 995451 | 540 MTR | 5,200.00 | 28,08,000.00 | 18% |
| Chiselling in hard rock for pile sockets | 995451 | 60 HRS | 3,500.00 | 2,10,000.00 | 18% |
| Initial vertical pile load test up to 2.5 times design load | 995451 | 2 NOS | 1,45,000.00 | 2,90,000.00 | 18% |
| Mobilisation and demobilisation of hydraulic piling rig | 995451 | 1 OTH | 1,80,000.00 | 1,80,000.00 | 18% |
| Taxable value | ₹34,88,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹6,27,840.00 | ||||
| Invoice total | ₹41,15,840.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: SAC Codes for Construction Services Under GST (Heading 9954) · TDS on Invoices: How Section 393 Changes Billing from April 2026 · E-Way Bill Limit and Rules: When You Need One and When You Don't
The SAC annexure lists pile driving and foundation services as 995451. A piling contract in which the contractor provides concrete, steel, rig and labour is a works contract under section 2(119) and taxed at 18% on the full value. Where the client supplies cement or steel free of cost, the contractor's taxable value excludes those materials, but the contract should record the arrangement and material reconciliation.
Piling rigs are boring machinery under HSN 8430, which Notification 9/2025 places in Schedule II at 18%. If you hire out a rig with operator to another contractor without taking responsibility for the piles, the supply is leasing of construction machinery, taxed at the same 18% rate as the machinery. Invoice it under a rental code such as 997313 rather than the piling code.
Pile load tests are often performed by the piling contractor or by a specialist lab. When you perform them under your contract, they are part of your works contract and taxed at 18%. If an independent lab bills the client directly, do not include it in your invoice. If you subcontract the test and recover it, the full value forms part of your taxable supply.
Foundation work is directly related to immovable property, so the place of supply is the site location. Piling contractors who move rigs from state to state should review registration needs in each state where they execute work, because charging the wrong state tax cannot be fixed simply by paying the right state later without refund formalities.
A piling rig moving on a trailer is your own capital asset and not a supply, but carrying a delivery challan and, where required, an e-way bill avoids roadside detention. Reinforcement steel and cages transported to site are goods and need an e-way bill when value exceeds ₹50,000.
Metro, bridge and port projects often involve Government or PSU clients. They deduct 2% GST TDS on contracts above ₹2.5 lakh. Ensure the TDS figures in GSTR-7A match your invoices and accept them on the portal to use the credit.
Pile driving and foundation services use SAC 995451, taxed at 18% when supplied as a works contract.
Hire of piling rigs with or without operator is taxed at 18%, the same rate as boring machinery under HSN 8430.
If part of your contract, they are part of the works contract at 18%. If billed by an independent lab directly to the client, they are outside your invoice.
It is not a GST requirement, but recording actual concrete and steel per pile helps the client reconcile quantities and reduces disputes.
Yes. Mobilisation and demobilisation charges are part of the consideration for your piling service and taxed at 18%.
Empty boring above the cut-off level is drilled but not concreted. Show it as a separate line with its own per-metre rate, under the same piling code at 18%, so the client can see why bored depth exceeds the concreted pile length.
Sources: CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · ICAI IDTC — Notification 9/2025-Integrated Tax (Rate) as corrected 18 Sep 2025 · CBIC — Scheme of Classification of Services (SAC annexure)
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