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SAC/HSN Code for Repair and Maintenance

Goods/Services 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.

Repair and Maintenance of HSN /SAC Code GST Rate
AC, Television, and RO (water purifier) 998715 18%
Office Equipment’s 998712 18%
Computers and Laptops 998713 18%
Cars and Motorbikes 998714 18%
Mobile Phones 998716 18%

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.

SAC Code Description Rates (%)
9987 (i) Services encompassing housekeeping, including plumbing, carpentering, etc., supplied via an electronic commerce operator and not subject to registration under section 22(1) of the CGST Act, 2017. 5 (ITC not Claimable)
998711 Repair and maintenance services for fabricated metal products, excluding machinery and equipment. 18%
998712 Repair and maintenance services for office and accounting machinery 18%
998713 Repair and maintenance services for computers and peripheral equipment 18%
998714 Repair and maintenance services for transport machinery and equipment 18%
998715 Repair and maintenance services for electrical household appliances 18%
998716 Repair and maintenance services for telecommunication equipment and apparatus 18%
998717 Repair and maintenance of commercial and industrial machinery 18%
998718 Repair and maintenance of elevators and escalators 18%
998719 Repair and maintenance services for other machinery and equipment 18%
998721 Repair services for footwear and leather goods 18%
998722 Repair services for watches, clocks, and jewellery 18%
998723 Repair services for garments and household textiles 18%
998724 Repair services for furniture 18%
998725 Repair services for bicycles 18%
998726 Repair and maintenance services for musical instruments 18%
998727 Repair services for photographic equipment and cameras 18%
998729 Repair and maintenance services for other goods n.e.c. 18%
998731 Installation services for fabricated metal products, excluding machinery and equipment. 18%
998732 Installation services for industrial, manufacturing and service industry machinery and equipment. 18%
998733 Installation services for office and accounting machinery and computers 18%
998734 Installation services for radio, television and communications equipment and apparatus 18%
998735 Installation services for professional medical machinery and equipment, and precision and optical instruments 18%
998736 Installation services for electrical machinery and apparatus not elsewhere classified 18%
998739 Installation services for other goods not elsewhere classified (n.e.c) 18%

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.

Rajan Rauniyar
Rajan Rauniyar
Rajan Rauniyar is the Head of Content and SME for Marketing at HostBooks. Currently pursuing Chartered Accountancy, Rajan brings 7+ years of experience with 3+ years of hands-on experience in financial accounting, auditing, and taxation along and 4+ years of experience in content writing. Rajan's content is characterized by in-depth knowledge of finance and accounting, making it particularly valuable for accountants, business owners, lawyers, CAs, CXOs, and other decision-makers. His expertise in the B2B and SaaS industries ensures that every topic is addressed with a comprehensive understanding and is complemented with a practical solution. Drawing on his firsthand experience in financial auditing and combining it with his expertise in content writing, Rajan crafts compelling content that is not only informative and accurate but engaging to read as well. Education: CA Final – ICAI [Pursuing] CA Inter - ICAI [2016] Experience: Default – Senior Content Writer |US Based product Engineering Startup Techjockey - Content Writer | India’s First SaaS Integrator Fishtail Infosolutions - Content Writer | Digital Marketing Agency AVKG & Associates – Article Assistant | CA Firm USP & Company– Article Assistant | CA Firm

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