{"id":7220,"date":"2024-01-11T10:58:21","date_gmt":"2024-01-11T10:58:21","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7220"},"modified":"2026-10-23T03:49:26","modified_gmt":"2026-10-23T03:49:26","slug":"automotive-repair-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/automotive-repair-services\/","title":{"rendered":"SAC Code for Automotive Repair Services"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The <strong>SAC code for automotive repair services is 998714<\/strong>, and the general GST rate is <strong>18% in India<\/strong>. This code covers maintenance, servicing and repairs of cars, motorcycles, trucks, buses and other motor vehicles, including mechanical, electrical and body repairs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Automotive repair services are classified under <strong>SAC (Services Accounting Code)<\/strong>, not HSN, because they involve providing services rather than supplying goods.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Automotive Repair Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Automotive repair services fall under <strong>SAC 998714 \u2013 Maintenance and Repair Services of Transport Machinery and Equipment<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particular<\/th><th>Details<\/th><\/tr><\/thead><tbody><tr><td>Service<\/td><td>Automotive repair and maintenance<\/td><\/tr><tr><td>SAC code<\/td><td><strong>998714<\/strong><\/td><\/tr><tr><td>Official description<\/td><td>Maintenance and repair services of transport machinery and equipment<\/td><\/tr><tr><td>SAC group<\/td><td>99871<\/td><\/tr><tr><td>SAC heading<\/td><td>9987<\/td><\/tr><tr><td>General GST rate<\/td><td><strong>18%<\/strong><\/td><\/tr><tr><td>CGST + SGST<\/td><td>9% + 9%<\/td><\/tr><tr><td>IGST<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 998714 covers routine vehicle maintenance, mechanical repairs, electrical repairs, bodywork and related automotive servicing activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The official GST classification and explanatory notes identify motor vehicle maintenance and repair services under this code. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Services Covered Under SAC 998714<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 998714 includes different types of automotive maintenance and repair services.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Automotive repair service<\/th><th>Examples<\/th><th>SAC code<\/th><th>GST rate<\/th><\/tr><\/thead><tbody><tr><td>Car repair services<\/td><td>Engine repairs, brake repairs and mechanical servicing<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Two-wheeler repair services<\/td><td>Motorcycle and scooter maintenance<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Commercial vehicle repairs<\/td><td>Truck, van and bus repairs<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Engine maintenance<\/td><td>Engine overhauling, tuning and adjustments<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Electrical repairs<\/td><td>Wiring, charging systems and vehicle electrical repairs<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Vehicle body repairs<\/td><td>Denting, painting and collision repairs<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Tyre and wheel services<\/td><td>Puncture repairs, wheel balancing and alignment<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Car washing and polishing<\/td><td>Vehicle cleaning, polishing and waxing<\/td><td>998714<\/td><td>18%<\/td><\/tr><tr><td>Preventive maintenance<\/td><td>Scheduled inspections and routine servicing<\/td><td>998714<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These activities generally fall under SAC 998714 when the principal supply is vehicle maintenance or repair.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Automotive Repair Services in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Automotive repair and maintenance services classified under SAC 998714 generally attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state supplies, the tax is divided into:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>9% CGST<\/strong><\/li>\n\n\n\n<li><strong>9% SGST<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For inter-state supplies, <strong>18% IGST<\/strong> generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST rate for ordinary motor vehicle repairs is supported by the CBIC rate schedule under heading 9987. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST on Car and Two-Wheeler Repair Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Car and two-wheeler repair services generally attract 18% GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes engine servicing, brake repairs, clutch repairs, suspension maintenance and electrical troubleshooting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, when a garage charges a customer for repairing a car&#8217;s braking system, the repair service generally falls under SAC 998714.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST on Vehicle Denting and Painting<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Denting, painting, collision repair and other automotive bodywork generally fall under SAC 998714.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The general GST rate is 18% when these activities are supplied as taxable automotive repair services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the treatment of separately supplied spare parts or materials must be determined from the invoice and contractual arrangement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST on Vehicle Washing and Maintenance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Car washing, polishing, waxing and routine vehicle maintenance are included in the official explanatory notes for SAC 998714.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These services generally attract 18% GST when supplied as taxable vehicle maintenance services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST on Automotive Repair Services with Spare Parts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vehicle repair invoices often include both labour charges and replacement parts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The GST treatment depends on whether the garage supplies a single composite repair service or separately supplies goods and services.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Invoice arrangement<\/th><th>GST treatment<\/th><\/tr><\/thead><tbody><tr><td>Repair service with incidental spare parts supplied as one composite service<\/td><td>Generally 18%, where repair is the principal supply<\/td><\/tr><tr><td>Labour or repair service charged separately<\/td><td>Generally 18%<\/td><\/tr><tr><td>Spare parts supplied separately<\/td><td>Applicable GST rate based on the part&#8217;s HSN classification<\/td><\/tr><tr><td>Separate taxable supplies of parts and labour<\/td><td>GST determined for each supply<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a garage may separately invoice a replacement battery and installation labour. The battery&#8217;s GST treatment depends on its applicable HSN classification, while the labour service generally attracts 18% GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should not assume that every spare part automatically attracts 18% GST simply because it is used during vehicle repair.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CBIC has issued guidance on the treatment of car servicing involving separately charged goods and services. The correct classification depends on the actual supply arrangement. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Calculation Example for Automotive Repair Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a garage charges \u20b95,000 for vehicle repair labour and the applicable GST rate is 18%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particular<\/th><th>Amount<\/th><\/tr><\/thead><tbody><tr><td>Automotive repair charges<\/td><td>\u20b95,000<\/td><\/tr><tr><td>GST at 18%<\/td><td>\u20b9900<\/td><\/tr><tr><td>Total invoice value<\/td><td><strong>\u20b95,900<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state transaction, GST consists of \u20b9450 CGST and \u20b9450 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state transaction, \u20b9900 IGST generally applies, subject to place-of-supply provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This example covers repair services only. Separately supplied spare parts should be assessed under their applicable HSN codes and GST rates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference Between Automotive Repair and Related Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not every vehicle-related transaction falls under SAC 998714.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Service<\/th><th>SAC code<\/th><th>Classification<\/th><\/tr><\/thead><tbody><tr><td>Automotive repair and maintenance<\/td><td><strong>998714<\/strong><\/td><td>Maintenance and repair of transport machinery and equipment<\/td><\/tr><tr><td>Motor vehicle insurance<\/td><td><strong>997134<\/strong><\/td><td>Motor vehicle insurance services<\/td><\/tr><tr><td>Road transportation of goods<\/td><td><strong>996511<\/strong><\/td><td>Road goods transport services<\/td><\/tr><tr><td>Motor vehicle rental without operator<\/td><td><strong>997311<\/strong><\/td><td>Rental or leasing of transport equipment without operator<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, repairing a truck generally falls under SAC 998714, while transporting goods using the truck falls under SAC 996511.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, insurance coverage for the vehicle is a separate service classified under SAC 997134.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can also refer to the <a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-motor-vehicle-insurance-services\/\">motor vehicle insurance SAC code and GST rate<\/a> when dealing with insurance-related transactions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is GST Applicable on Automotive Repairs Under Warranty?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Warranty repairs require separate consideration under GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When a manufacturer or authorised service centre replaces parts or provides repairs to a customer without additional consideration under an existing warranty, GST is generally not charged again to the customer for that covered warranty service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if an authorised workshop charges the manufacturer for performing warranty repairs, that supply may be taxable under the applicable GST provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Any additional repair charges paid by the customer outside the warranty coverage must be assessed separately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For garages handling warranty repairs, maintaining clear records of the original warranty, replacement parts and amounts charged is important. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Identify the Correct SAC Code for Automotive Repair Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should follow these steps when classifying automotive repair services:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Identify the service:<\/strong> Determine whether the work involves vehicle maintenance, mechanical repairs, body repairs or electrical servicing.<\/li>\n\n\n\n<li><strong>Select the SAC code:<\/strong> For qualifying motor vehicle repair and maintenance services, use SAC 998714.<\/li>\n\n\n\n<li><strong>Separate goods and services where applicable:<\/strong> Identify spare parts supplied separately from labour and repair services.<\/li>\n\n\n\n<li><strong>Apply the correct GST rate:<\/strong> Automotive repair services generally attract 18% GST. Separately supplied parts may have different rates.<\/li>\n\n\n\n<li><strong>Maintain proper invoices:<\/strong> Record the service description, SAC code, taxable value, applicable GST and customer details.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can verify service classifications using the official GST Portal&#8217;s HSN\/SAC search facility.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs About Automotive Repair Services SAC Codes<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">What is the SAC code for automotive repair services?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The SAC code for automotive repair services is <strong>998714<\/strong>. It covers maintenance and repair of cars, motorcycles, trucks, buses and other transport machinery.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is the GST rate on car repair services?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Car repair services generally attract <strong>18% GST<\/strong> in India, including engine servicing, mechanical repairs, electrical repairs and vehicle bodywork.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is the SAC code for bike repair services?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Motorcycle and scooter repair services generally fall under <strong>SAC 998714<\/strong>, with a GST rate of 18%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are spare parts and labour charges taxed separately?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When spare parts and labour are supplied and charged separately, GST generally applies to each supply at its respective rate. The actual treatment depends on the transaction and contractual arrangement. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST charged on car washing and polishing?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Car washing, polishing and routine vehicle maintenance services generally fall under SAC 998714 and attract 18% GST when supplied as taxable services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Simplify Garage Billing with myBillBook<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Automobile workshops and service centres need accurate invoices to record repair charges, spare parts, applicable GST and customer payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With <a href=\"https:\/\/mybillbook.in\/s\/billing-software-for-retail-shop\/automobile-shop\/\">myBillBook&#8217;s automobile shop billing software<\/a>, garages can create GST invoices, record labour and spare parts separately, manage service jobs and track payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can also explore <a href=\"https:\/\/mybillbook.in\/free\/invoicing-software\/auto-repair\/\">auto repair invoicing software<\/a> to organise workshop billing and maintain service records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using the correct SAC code helps garages maintain accurate invoices for automotive repair services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Official 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:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/explanatory_notes_01oct19.pdf\">GST Council \u2013 Explanatory Notes to the 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 Goods and Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/Circular_47.pdf\">CBIC \u2013 Circular 47\/21\/2018-GST on Separately Charged Spare Parts and Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac\">GST Portal \u2013 Search HSN\/SAC Code<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for automotive repair services is 998714, and the general GST rate is 18% in India. This code [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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-7220","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Automotive Repair Services SAC Code 998714<\/title>\n<meta name=\"description\" content=\"Find automotive repair services SAC code 998714 and 18% GST rate in India. 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