SAC code 9987 — Maintenance, repair and installation (except construction) s
SAC · sac5%Maintenance, repair and installation (except construction) services
Services for maintaining, repairing, and installing machinery, equipment, and other assets (but not construction work). This covers labor and technical expertise for keeping equipment functional and putting new equipment into working condition.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 25(ia): (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. (b) in item (ii), in column (3), after the brackets and figures "(i)", the word, brackets, a |
| 5% | 2.5% | 2.5% | S.No 25(ib): (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. [F. No. 354/53/2021-TRU] (Rajeev Ranjan) Under Secretary to the Government of India |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
equipment installationequipment maintenanceequipment servicinginstallation labourinstallation servicemachine repair servicemachinery upkeepmaintenance technician serviceon-site repairplant maintenancepreventive maintenancerepair and servicerepair worktechnical maintenancemaintenance contract
more specific codes
- 998711Maintenance and repair services of fabricated metal products, except machinery and equipment
- 998712Maintenance and repair services of office and accounting machinery
- 998713Maintenance and repair services of computers and peripheral equipment
- 998714Maintenance and repair services of transport machinery and equipment
- 998715Maintenance and repair services of electrical household appliances
- 998716Maintenance and repair services of telecommunication equipments and apparatus
- 998717Maintenance and repair services of commercial and industrial machinery
- 998718Maintenance and repair services of elevators and escalators
- 998719Maintenance and repair services of other machinery and equipments
- 998721Repair services of footwear and leather goods
- 998722Repair services of watches, clocks and jewellery
- 998723Repair services of garments and household textiles
- 998724Repair services of furniture
- 998725Repair services of bicycles
- 998726Maintenance and repair services of musical instruments
- 998727Repair services for photographic equipment and cameras
- 998729Maintenance and repair services of other goods nowhere else classified
- 998731Installation services of fabricated metal products, except machinery and equipment
- 998732Installation services of industrial, manufacturing and service industry machinery and equipment
- 998733Installation services of office and accounting machinery and computers
- 998734Installation services of radio, television and communications equipment and apparatus
- 998735Installation services of professional medical machinery and equipment, and precision and optica
- 998736Installation services of electrical machinery and apparatus nowhere else classified
- 998739Installation services of other goods nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing