{"id":11110,"date":"2026-10-14T07:50:21","date_gmt":"2026-10-14T07:50:21","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11110"},"modified":"2026-10-14T07:52:31","modified_gmt":"2026-10-14T07:52:31","slug":"repair-and-maintenance","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/repair-and-maintenance\/","title":{"rendered":"Repair and Maintenance SAC Code &amp; GST Rate in India"},"content":{"rendered":"<p>\n\n\n<p class=\"wp-block-paragraph\">The <strong>SAC code for repair and maintenance services is generally 9987<\/strong>, with a standard <strong>GST rate of 18% in India<\/strong>. The exact six-digit SAC code depends on the equipment or goods being repaired, such as computers, vehicles, appliances or industrial machinery.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Repair and Maintenance Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Repair and maintenance services are classified under <strong>SAC heading 9987<\/strong>, which covers maintenance, repair and installation services, except construction-related services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SAC stands for Services Accounting Code. It is used to classify services under GST, whereas HSN codes primarily classify goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Heading 9987 is divided into two main groups:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>99871:<\/strong> Maintenance and repair of fabricated metal products, machinery and equipment.<\/li>\n\n\n\n<li><strong>99872:<\/strong> Repair services of other goods.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should use the six-digit code that best describes the actual service provided.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Repair and Maintenance SAC Code List<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The following SAC codes cover commonly provided repair and maintenance services.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>SAC Code<\/th><th>Service Description<\/th><\/tr><tr><td><strong>998711<\/strong><\/td><td>Repair and maintenance of fabricated metal products<\/td><\/tr><tr><td><strong>998712<\/strong><\/td><td>Repair and maintenance of office and accounting machinery<\/td><\/tr><tr><td><strong>998713<\/strong><\/td><td>Computer and peripheral equipment repair<\/td><\/tr><tr><td><strong>998714<\/strong><\/td><td>Motor vehicle and other transport equipment repair<\/td><\/tr><tr><td><strong>998715<\/strong><\/td><td>Electrical household appliance repair<\/td><\/tr><tr><td><strong>998716<\/strong><\/td><td>Telecommunication equipment repair<\/td><\/tr><tr><td><strong>998717<\/strong><\/td><td>Commercial and industrial machinery repair<\/td><\/tr><tr><td><strong>998718<\/strong><\/td><td>Elevator and escalator maintenance and repair<\/td><\/tr><tr><td><strong>998719<\/strong><\/td><td>Repair and maintenance of other machinery and equipment<\/td><\/tr><tr><td><strong>998721<\/strong><\/td><td>Footwear and leather goods repair<\/td><\/tr><tr><td><strong>998722<\/strong><\/td><td>Watch, clock and jewellery repair<\/td><\/tr><tr><td><strong>998723<\/strong><\/td><td>Garment and household textile repair<\/td><\/tr><tr><td><strong>998724<\/strong><\/td><td>Furniture repair<\/td><\/tr><tr><td><strong>998725<\/strong><\/td><td>Bicycle repair<\/td><\/tr><tr><td><strong>998726<\/strong><\/td><td>Musical instrument maintenance and repair<\/td><\/tr><tr><td><strong>998727<\/strong><\/td><td>Photographic equipment and camera repair<\/td><\/tr><tr><td><strong>998729<\/strong><\/td><td>Repair of other goods not elsewhere classified<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These codes follow the GST classification of services. The correct code should reflect the actual nature of the repair or maintenance work.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Repair and Maintenance Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most repair and maintenance services classified under SAC 9987 attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state services, the tax is divided into 9% CGST and 9% SGST. For inter-state services, 18% IGST generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain qualifying housekeeping services supplied through an electronic commerce operator may also be covered by a separate 5% entry, subject to its conditions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, businesses should verify the applicable service description rather than applying 18% to every supply under SAC 9987.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST Calculation Example<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a repair service provider charges \u20b95,000 for repairing commercial equipment, excluding GST.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th class=\"has-text-align-right\" data-align=\"right\">Amount<\/th><\/tr><tr><td>Repair Service Charges<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b95,000<\/td><\/tr><tr><td>GST @ 18%<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b9900<\/td><\/tr><tr><td>Total Invoice Value<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>\u20b95,900<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state supply, the GST amount comprises \u20b9450 CGST and \u20b9450 SGST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SAC Codes for Common Repair Services<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Computer and Laptop Repair \u2013 SAC 998713<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Repair and maintenance of desktop computers, laptops, printers, monitors, scanners and other computer peripherals generally fall under SAC 998713.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes hardware repair and maintenance of covered computer equipment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vehicle Repair and Servicing \u2013 SAC 998714<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Repair and maintenance of cars, trucks, buses and other transport equipment generally fall under SAC 998714.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include engine repairs, brake servicing, transmission repairs and preventive maintenance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">AC and Household Appliance Repair \u2013 SAC 998715<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Repair and maintenance of domestic electrical appliances generally fall under SAC 998715.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This may include servicing household air conditioners, refrigerators, washing machines and other electrical appliances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Commercial cooling and industrial equipment may fall under different SAC codes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Industrial Machinery Repair \u2013 SAC 998717<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Repair and maintenance of commercial and industrial machinery generally fall under SAC 998717.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes work on industrial pumps, compressors, machine tools and qualifying manufacturing equipment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is Building Repair and Maintenance Covered Under SAC 9987?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 9987 specifically covers maintenance, repair and installation services <strong>except construction<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Repair, renovation or maintenance of buildings and other immovable property may fall under Heading 9954, depending on the nature of the work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, construction-related repair and renovation of buildings can fall under SAC 995419.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The distinction is particularly important for contracts involving building alterations, renovation or transfer of materials as part of work on immovable property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should assess the contract and service scope before selecting a SAC code.<\/p>\n\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for general repair and maintenance services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The broad SAC heading is 9987. The appropriate six-digit code depends on the type of equipment or goods being repaired.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate on repair and maintenance services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Most repair and maintenance services under SAC 9987 attract 18% GST, subject to specific concessional entries and exemptions.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for laptop and computer repair?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Laptop, desktop computer and peripheral equipment repair services generally fall under SAC 998713.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is an annual maintenance contract (AMC) classified under SAC 9987?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/scheme_of_classification_of_services_amended.pdf\">GST Council \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html\">CBIC \u2013 GST Rates for Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/gst.karnataka.gov.in\/latestupdates\/SAC_services.pdf\">Karnataka Commercial Taxes Department \u2013 SAC Classification and Explanatory Notes<\/a><\/li>\n\n\n\n<li>Notification No. 11\/2017-Central Tax (Rate), as amended.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 14 October 2026<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for repair and maintenance services is generally 9987, with a standard GST rate of 18% in India. [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-11110","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Repair and Maintenance SAC Code 9987 &amp; GST Rate<\/title>\n<meta name=\"description\" content=\"Find repair and maintenance SAC code 9987 and the 18% GST rate in India. 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