SAC code directory
SAC Code 9987: Maintenance, repair and installation (except construction) services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment. |
| 998712 | Maintenance and repair services of office and accounting machinery |
| 998713 | Maintenance and repair services of computers and peripheral equipment |
| 998714 | Maintenance and repair services of transport machinery and equipment |
| 998715 | Maintenance and repair services of electrical household appliances |
| 998716 | Maintenance and repair services of telecommunication equipments and apparatus |
| 998717 | Maintenance and repair services of commercial and industrial machinery. |
| 998718 | Maintenance and repair services of elevators and escalators |
| 998719 | Maintenance and repair services of other machinery and equipments |
| 998721 | Repair services of footwear and leather goods |
| 998722 | Repair services of watches, clocks and jewellery |
| 998723 | Repair services of garments and household textiles |
| 998724 | Repair services of furniture |
| 998725 | Repair services of bicycles |
| 998726 | Maintenance and repair services of musical instruments |
| 998727 | Repair services for photographic equipment and cameras |
| 998729 | Maintenance and repair services of other goods n.e.c. |
| 998731 | Installation services of fabricated metal products, except machinery and equipment. |
| 998732 | Installation services of industrial, manufacturing and service industry machinery and equipment. |
| 998733 | Installation services of office and accounting machinery and computers |
| 998734 | Installation services of radio, television and communications equipment and apparatus. |
| 998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments. |
| 998736 | Installation services of electrical machinery and apparatus n.e.c. |
| 998739 | Installation services of other goods n.e.c. |
GST rate guide for these services
Maintenance, repair and installation services are generally taxed at 18%. Maintenance, repair and overhaul of aircraft and ships attract 5%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.