Repair and Maintenance HSN Code (SAC 9987) and GST Rate
Repair, maintenance and installation services for machinery, vehicles, electronics and buildings.
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- SAC code
- 9987
- GST rate
- 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for repair and maintenance?
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) |
GST rate on repair and maintenance
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.
Which SAC digits to write on your invoice
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 |
Sample GST invoice line for repair and maintenance
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 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- ConsultancySAC 9983 · 18%
- SoftwareSAC 9983 · 18%
Related HSN codes
Products often bought, sold or invoiced together with repair and maintenance:
Perguntas frequentes
What is the HSN or SAC code for repair and maintenance?
Repair and Maintenance falls under SAC 9987: repair, maintenance and installation services for machinery, vehicles, electronics and buildings.
What is the GST rate on repair and maintenance?
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.
How many digits of the repair and maintenance SAC code go on a GST invoice?
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.