SAC/HSN Code for Repair and Maintenance

HSN code for Repair and maintenance services is 9987 and GST rate for these services is 18%. However, this is general categorization, and it is further subclassified based on the type of repair and maintenance services by adding two more digits as suffix.

Here are the SAC/HSN code of some most popular repair and maintenance services of home appliances with GST Rate.

Note: Services like repair and maintenance have SAC – Service Accounting Code rather than HSN Code which is mainly for goods. However, HSN code is the commonly used colloquial.

What is Repair and Maintenance Under GST?

The terms repair and maintenance could have multiple meaning; however, these things need to be understood what it means under.

• Repairs: Repairs have not been defined under GST Law (2017), however in common terms repairs under GST refer to the restoration of an item by replacing or fixing broken parts, bringing it back to a sound or healthy state. It includes work for maintenance, decoration, or restoration.
• Maintenance: Maintenance involves preserving or ensuring the upkeep of a building, machine, road, etc., in good condition. It includes keeping items in working order, and there is no strict limitation to occasional replacement.

Note: If the repair or maintenance has expanded the capacity or productivity of the machinery then it will not be classified under the “repair and maintenance” heading.

SAC/ HSN Code for Repair, Maintenance and Installation Service

Note: Use This SAC/HSN Code Finder with GST Rates to Get Result in 1 Click.

Significance HSN Code / SAC

The Harmonized System of Nomenclature (HSN) code is numerical code (4-8 digit long) that provides distinct identification and classification of goods. Similarly, SAC code is used for the classification and identification of services.

The HSN code/SAC, an integral part of the GST invoice for categorization, determination of GST rates, claiming ITC and much more.

The HSN code and SAC in GST typically comprises 6 digits, with the possibility of extension to 8 digits for more granular classification.

The first two digits denote the chapter, the 3rd and 4th digits determine the heading, the 5th and 6th digits determine the category, and the last two digits determine the variant in service/goods.

For Instance: in the SAC code ” 99871301″ the initial two digits (99) denote the chapter related services, while the subsequent two digits (87) specify the repair, maintenance and installation services. The digits “13” determines the type of equipment which is AC and the last two digit 01 determines whether its repair, maintenance, or installation.

Generally only the first 6 digits are used for classification.

All in all: First of all its not HSN code for repair and maintenance bur SAC code as it’s a Service. You will find this only under the “SAC “ tab while filing GST Returns.

The SAC/ HSN codes 9987 is indentifies maintenance, repair, and installation services. Specific codes like 998717, 998739, 998729, and 998714 further delineate services related to commercial and industrial machinery, other goods, and transport machinery, offering clarity in categorization and finding GST Rates.

FAQs About Repair and Maintenance HSN Code

What is the HSN code for maintenance or repair services?

The HSN code for maintenance or repair services is 9987. You could add next two digit based on the nature of the equipment or machinery repaired.

What is HSN code 998717?

HSN code 998717 refers to maintenance and repair services of commercial and industrial machinery.

What is the HSN code 998739?

SAC 998739 relates to maintenance and repair services of other goods not elsewhere classified (n.e.c.).

What is the HSN code 998729?

HSN code 998729 is to maintenance and repair services of other goods n.e.c. (not elsewhere classified).

What is HSN code 998714?

SAC/ HSN code 998714 is used for to maintenance and repair of transport machinery and equipment including vehicles.