Repair, maintenance and installation services for machinery, vehicles, electronics and buildings.
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Repair and Maintenance falls under SAC 9987.
Repair and maintenance is SAC group 9987 and generally taxed at 18%. When a garage or service centre supplies parts and labour, it can bill the parts as goods at their own rates and the labour at 18%, or bill a single composite supply. AMCs are taxed as repair and maintenance services.
| Code | Description |
|---|---|
| 9987 | Maintenance, repair and installation services other than construction (the six digit SAC depends on what is repaired: vehicles, machinery, electronics or household goods) |
The GST rate on repair and maintenance is 18%. 18% on most repair and maintenance. Maintenance, repair and overhaul of ships and aircraft is 5%. Parts supplied with the repair may be taxed at their own rate when invoiced separately.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9987 |
| Above Rs 5 crore | 6 on every invoice | 9987 plus 2 digits |
Here is how a line for repair and maintenance looks on a tax invoice within one state: 1 × service visit at Rs 3,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Repair and Maintenance | 9987 | 1 × service visit | 3,500.00 | 3,500.00 | 315.00 | 315.00 | 4,130.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 630.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with repair and maintenance:
Repair and Maintenance falls under SAC 9987: repair, maintenance and installation services for machinery, vehicles, electronics and buildings.
18% on most repair and maintenance. Maintenance, repair and overhaul of ships and aircraft is 5%. Parts supplied with the repair may be taxed at their own rate when invoiced separately.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9987 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.