SAC code for AC repair service.
AC repair service is classified under SAC code 998715 (Maintenance and repair services of electrical household). The GST rate is 18%, effective 2020-04-01, per 11/2017-Central Tax (Rate) as amended by 02/2020-Central Tax (Rate).
Services for maintaining, repairing, and servicing electrical appliances commonly used in households, such as refrigerators, washing machines, geysers, ovens, and microwaves. This covers both labour charges for repairs and servicing work performed by technicians.
GST rate for AC repair service
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Maintenance, repair and installation (except construction) services other than the items above and serial number 38 | S.No 25 item (ii)11/2017-Central Tax (Rate) as amended by 02/2020-Central Tax (Rate) |
source: 11/2017-Central Tax (Rate) as amended by 02/2020-Central Tax (Rate) · effective 2020-04-01 · rate inherited from heading 9987
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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Full detail — official text, every sub-code and rate history — on the SAC 998715 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing