Written by the Stylfixx team · Reviewed by Omar Sharieff, Director, Stylfixx Innovations Pvt. Ltd. · Last updated 13 November 2026
Quick answer: glazing and ACP cladding work is a service, so it is billed with a SAC code, not an HSN code. Glass installation uses SAC 995471 (glazing services). ACP cladding supplied and fixed on a building is a works contract under heading 9954, usually billed under a building-finishing code such as 995478. Both are taxed at 18% GST for private projects. If you only buy materials, the HSN codes apply: 7007 for toughened or laminated safety glass and 7606 for ACP sheets, both at 18%. This is general information as of November 2026; confirm the code for your contract with your chartered accountant.
HSN or SAC: which applies?
- HSN (Harmonised System of Nomenclature) codes classify goods, such as glass sheets, ACP panels, aluminium sections and sealants.
- SAC (Services Accounting Code) codes classify services, such as installing glass or fixing cladding.
When a contractor supplies materials and installs them in a building, it is usually a works contract. The CGST Act defines a works contract as a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property, where goods are transferred in the course of the contract (section 2(119)). A works contract is treated as a supply of services, so the invoice carries a SAC code, not separate HSN codes for each material.
GST codes and rates for glazing and ACP work
| What you are buying | Code | Description | GST rate |
|---|---|---|---|
| Glass installation on a building: shopfronts, facades, partitions, shower glass | SAC 995471 | Glazing services | 18% |
| Glass railings for balconies and stairs (some contractors) | SAC 995477 | Fencing and railing services | 18% |
| ACP cladding supplied and fixed on a building | SAC 9954 group; commonly 995478 | Other building completion and finishing services | 18% |
| Repair or alteration of existing glazing or cladding | SAC 995479 | Repair, alteration and maintenance of finishing works | 18% |
| Toughened or laminated glass, supply only | HSN 7007 | Safety glass | 18% |
| ACP sheets, supply only | HSN 7606 | Aluminium plates, sheets and strip | 18% |
There is no SAC code that names ACP cladding specifically. Contractors choose the closest building-finishing code, and the rate is the same 18% either way for private work. A few government notifications give lower rates for certain government and housing projects; these rarely apply to shops, offices or private homes.
ACP sheets under HSN 7606: the Telangana Authority for Advance Ruling, on an application by ACP maker Aludecor, classified aluminium composite panels under heading 7606 at 18%. The panel takes its essential character from the aluminium sheets, not the core.
Did GST 2.0 change these rates? The GST rate changes that took effect on 22 September 2025 did not change the 18% rate for glazing (995471) or other building finishing services (995478).
How the tax shows on a Bangalore invoice
- Within Karnataka (contractor and site in Karnataka): 9% CGST + 9% SGST.
- From another state: 18% IGST.
- The invoice should show the contractor's GSTIN, the SAC or HSN code, the place of supply (the site address for work on a building), the taxable value and the tax split.
Example: an ACP shop front worth ₹2,00,000 before tax, done by a Karnataka contractor, attracts ₹18,000 CGST and ₹18,000 SGST, so ₹2,36,000 in total.
Can a business claim input tax credit?
Often not, for work on its own building. Under section 17(5)(c) and (d) of the CGST Act, input tax credit is blocked for works contract services and goods or services used to construct immovable property, including renovation, additions, alterations and repairs, to the extent they are capitalised. A new ACP facade or glass front that is capitalised as part of the building usually falls here. Repairs that are expensed are treated differently. Ask your CA how your project will be accounted for before you assume credit.
Supply only or supply and install?
| Supply only | Supply and installation (works contract) | |
|---|---|---|
| Code on the invoice | HSN: 7007 for glass, 7606 for ACP | SAC: 995471 for glazing, a 9954 finishing code for ACP |
| GST rate | 18% | 18% |
| Who is responsible for fitting | You or another contractor | The contractor, under one contract |
| Warranty | Material warranty only | Material and workmanship |
Checklist before you pay a glazing or ACP invoice
- The contractor's GSTIN is valid (check it on the GST portal).
- The SAC or HSN code matches what was supplied: installed work or materials only.
- CGST + SGST for a Karnataka contractor and site, or IGST from another state.
- The invoice matches the agreed quote and any approved changes.
- For ACP, the panel brand, thickness and core type (FR or standard) match the quote and carry the BIS mark.
About this guide
This article explains how glazing and ACP cladding work is usually classified under GST. It is not tax advice. Codes and rates depend on the contract and on notifications in force, so confirm with your chartered accountant or the CBIC rate notifications before filing.
Choosing between the two finishes? Read structural glazing vs ACP cladding. For quotes, see glass glazing and ACP cladding, or call or WhatsApp Stylfixx on +91 98861 66157.
Sources: SAC 995471 glazing services (Busy) · SAC 995478 building finishing (Busy) · SAC codes under 9954 (TaxWinner) · AAR: ACP under HSN 7606 at 18% (TaxGuru) · HSN 7007 safety glass (RegisterKaro)
FAQs
What is the HSN code for glass glazing work?
Glazing work is a service, so it uses a SAC code rather than an HSN code: SAC 995471 for glazing services, at 18% GST. Toughened or laminated glass sold on its own uses HSN 7007.
What is the HSN code for ACP cladding work?
ACP cladding supplied and fixed on a building is a works contract service under SAC heading 9954, usually billed under a building-finishing code such as 995478, at 18% GST. ACP sheets sold on their own fall under HSN 7606.
What is the GST rate on ACP sheets?
18%. The Telangana Authority for Advance Ruling classified aluminium composite panels under HSN 7606, which is taxed at 18%.
Is GST on glazing work 18% or 12%?
For private shops, offices and homes it is 18%. Lower rates under specific notifications apply only to certain government and housing projects.
Can a business claim GST credit on a new shop front?
Usually not if the facade work is capitalised as part of the building, because section 17(5) of the CGST Act blocks credit for works contracts on immovable property. Confirm with your chartered accountant.
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