The repair and maintenance hsn code is SAC 9987, which covers repair, servicing and maintenance of machines, vehicles, appliances and other goods, and GST on these services is 18%. Repair of buildings and civil structures is construction under SAC 9954, also at 18%.
The 6 digit code shows what is being repaired: 998714 for vehicles, 998717 for commercial and industrial machinery, 998729 for other goods. This page explains the codes, AMCs, parts and labour on one bill, and the housing society maintenance rule. Other services are on the SAC code hub.
Repair and maintenance: codes and GST rates
Item / SAC / GST- Repair of fabricated metal products18%SAC 998711
- Repair of office machinery and computers18%SAC 998712 and 998713
- Repair and servicing of motor vehicles18%SAC 998714
- Repair of household electrical appliances18%SAC 998715
- Repair of commercial and industrial machinery18%SAC 998717
- Repair of footwear, watches, jewellery and other goods18%SAC 99872, such as 998729
- Annual maintenance contracts (AMC)18%Code of the equipment serviced
- Repair of buildings18%SAC 995419 under construction
- Housing society maintenance above Rs 7,500 per member per month18%On the full amount
Quick facts
SAC heading
9987: maintenance, repair and installation (except construction)GST rate
18% (9% CGST + 9% SGST)AMC
18%, using the code of the equipmentBuilding repairs
SAC 9954 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveSpare parts
Taxed at their own goods rate when billed separately
Repair and maintenance hsn code list
Repair & maintenance hsn code lines go only to 6 digits for services; there is no 8 digit SAC.
| Code | Service | GST |
|---|---|---|
| 998711 | Repair of fabricated metal products | 18% |
| 998712 | Repair of office and accounting machinery | 18% |
| 998713 | Repair of computers and peripherals | 18% |
| 998714 | Repair of transport machinery and equipment, including vehicles | 18% |
| 998715 | Repair of electrical household appliances | 18% |
| 998716 | Repair of telecom equipment | 18% |
| 998717 | Repair of commercial and industrial machinery | 18% |
| 998718 | Repair of elevators and escalators | 18% |
| 998719 | Repair of other machinery and equipment | 18% |
| 998721 to 998729 | Repair of other goods: footwear, clocks, jewellery, furniture | 18% |
| 99873 | Installation services | 18% |
998717 hsn code, 998729 and the 99817 search
Many people search for "99817 hsn code" or "99817 sac code". There is no such group in the SAC list: the code they mean is 998717 (repair of commercial and industrial machinery), with one digit dropped. Use the full 6 digit code on bills. 998717 is for maintenance and repair of commercial and industrial machinery: factory machines, compressors, generators, pumps and the like. 998729 is for repair of other goods not covered by a specific code. AC repair is usually 998715 or 998719, computer repair 998713.
AMC hsn code and gst rate
An annual maintenance contract is a service at 18%. Use the 9987 code that matches the equipment covered. A comprehensive AMC that includes spare parts is usually one composite supply at 18%. When parts are billed separately, each part takes its goods rate, which for most parts is also 18%.
Gst on apartment maintenance and society charges
A resident welfare association charging members for maintenance is exempt when the charge is up to Rs 7,500 per month per member. Above Rs 7,500, GST at 18% applies on the full amount, not just the excess, if the association is registered (its turnover crosses Rs 20 lakh). Electricity and water charges collected and paid on actuals are often kept out of the value. This is a common question for apartment owners.
Repairing charges hsn code on a bill with parts and labour
Workshop bill for a car service: Engine oil, HSN 2710, Rs 2,000. Brake pads, HSN 8708 30, Rs 1,800. Labour, SAC 998714, Rs 1,500. Taxable value Rs 5,300. CGST 9% Rs 477. SGST 9% Rs 477. Total Rs 6,254.
When parts and labour are shown separately, each line can carry its own code and rate. Car workshops are covered in more detail on the car GST page.
Repair, installation or construction
- Installing new equipment: SAC 99873; see installation charges.
- Repairing a building, painting or waterproofing: SAC 9954; see SAC 9954.
- Labour only work on a site: see labour charges.
- Repair of goods under warranty without charge: no GST on the free service, but parts replaced may need care.
Repair and maintenance codes above are general information. Special entries exist for some aircraft and ship repairs, and the society maintenance rule has conditions, so check the current notification on the GST portal and ask a GST practitioner or chartered accountant about your contracts.
Frequently asked questions
What is the repair and maintenance hsn code?
Repair and maintenance services use SAC 9987, at 18%.
What is SAC 998717?
998717 is maintenance and repair of commercial and industrial machinery, at 18%.
What is the GST on AMC?
Annual maintenance contracts are taxed at 18%.
Is GST charged on society maintenance charges?
If a registered society charges more than Rs 7,500 per member per month, GST at 18% applies on the full amount.
What is the computer repair hsn code?
Computer repair is SAC 998713, at 18%.