The SAC code for repair and maintenance services is generally 9987, with a standard GST rate of 18% in India. The exact six-digit SAC code depends on the equipment or goods being repaired, such as computers, vehicles, appliances or industrial machinery.
What Is the SAC Code for Repair and Maintenance Services?
Repair and maintenance services are classified under SAC heading 9987, which covers maintenance, repair and installation services, except construction-related services.
SAC stands for Services Accounting Code. It is used to classify services under GST, whereas HSN codes primarily classify goods.
Heading 9987 is divided into two main groups:
- 99871: Maintenance and repair of fabricated metal products, machinery and equipment.
- 99872: Repair services of other goods.
Businesses should use the six-digit code that best describes the actual service provided.
Repair and Maintenance SAC Code List
The following SAC codes cover commonly provided repair and maintenance services.
| SAC Code | Service Description |
|---|---|
| 998711 | Repair and maintenance of fabricated metal products |
| 998712 | Repair and maintenance of office and accounting machinery |
| 998713 | Computer and peripheral equipment repair |
| 998714 | Motor vehicle and other transport equipment repair |
| 998715 | Electrical household appliance repair |
| 998716 | Telecommunication equipment repair |
| 998717 | Commercial and industrial machinery repair |
| 998718 | Elevator and escalator maintenance and repair |
| 998719 | Repair and maintenance of other machinery and equipment |
| 998721 | Footwear and leather goods repair |
| 998722 | Watch, clock and jewellery repair |
| 998723 | Garment and household textile repair |
| 998724 | Furniture repair |
| 998725 | Bicycle repair |
| 998726 | Musical instrument maintenance and repair |
| 998727 | Photographic equipment and camera repair |
| 998729 | Repair of other goods not elsewhere classified |
These codes follow the GST classification of services. The correct code should reflect the actual nature of the repair or maintenance work.
GST Rate on Repair and Maintenance Services
Most repair and maintenance services classified under SAC 9987 attract 18% GST.
For intra-state services, the tax is divided into 9% CGST and 9% SGST. For inter-state services, 18% IGST generally applies.
However, the GST schedule contains specific exceptions. For example, qualifying maintenance, repair and overhaul services relating to aircraft, aircraft engines, ships and vessels may attract 5% GST.
Certain qualifying housekeeping services supplied through an electronic commerce operator may also be covered by a separate 5% entry, subject to its conditions.
Therefore, businesses should verify the applicable service description rather than applying 18% to every supply under SAC 9987.
GST Calculation Example
Suppose a repair service provider charges ₹5,000 for repairing commercial equipment, excluding GST.
| Particular | Amount |
|---|---|
| Repair Service Charges | ₹5,000 |
| GST @ 18% | ₹900 |
| Total Invoice Value | ₹5,900 |
For an intra-state supply, the GST amount comprises ₹450 CGST and ₹450 SGST.
SAC Codes for Common Repair Services
Computer and Laptop Repair – SAC 998713
Repair and maintenance of desktop computers, laptops, printers, monitors, scanners and other computer peripherals generally fall under SAC 998713.
This includes hardware repair and maintenance of covered computer equipment.
Vehicle Repair and Servicing – SAC 998714
Repair and maintenance of cars, trucks, buses and other transport equipment generally fall under SAC 998714.
Examples include engine repairs, brake servicing, transmission repairs and preventive maintenance.
AC and Household Appliance Repair – SAC 998715
Repair and maintenance of domestic electrical appliances generally fall under SAC 998715.
This may include servicing household air conditioners, refrigerators, washing machines and other electrical appliances.
Commercial cooling and industrial equipment may fall under different SAC codes.
Industrial Machinery Repair – SAC 998717
Repair and maintenance of commercial and industrial machinery generally fall under SAC 998717.
This includes work on industrial pumps, compressors, machine tools and qualifying manufacturing equipment.
Is Building Repair and Maintenance Covered Under SAC 9987?
Not necessarily.
SAC 9987 specifically covers maintenance, repair and installation services except construction.
Repair, renovation or maintenance of buildings and other immovable property may fall under Heading 9954, depending on the nature of the work.
For example, construction-related repair and renovation of buildings can fall under SAC 995419.
The distinction is particularly important for contracts involving building alterations, renovation or transfer of materials as part of work on immovable property.
Businesses should assess the contract and service scope before selecting a SAC code.
Frequently Asked Questions
What is the SAC code for general repair and maintenance services?
The broad SAC heading is 9987. The appropriate six-digit code depends on the type of equipment or goods being repaired.
What is the GST rate on repair and maintenance services?
Most repair and maintenance services under SAC 9987 attract 18% GST, subject to specific concessional entries and exemptions.
What is the SAC code for laptop and computer repair?
Laptop, desktop computer and peripheral equipment repair services generally fall under SAC 998713.
Is an annual maintenance contract (AMC) classified under SAC 9987?
An AMC covering maintenance and repair of qualifying machinery or equipment may fall under SAC 9987. However, classification depends on the contract's actual scope, including whether it covers software support, construction-related work or other services.
Sources
- GST Council – Scheme of Classification of Services
- CBIC – GST Rates for Services
- Karnataka Commercial Taxes Department – SAC Classification and Explanatory Notes
- Notification No. 11/2017-Central Tax (Rate), as amended.
Last Reviewed: 14 October 2026
