SAC code 998721 — Repair services of footwear and leather goods
SAC · sac5%Repair services of footwear and leather goods
This SAC code covers repair and maintenance services for footwear (shoes, sandals, boots, etc.) and leather goods (bags, belts, wallets, jackets, etc.). It includes services like resoling, heel replacement, stitching, leather conditioning, and restoration work performed by repair professionals.
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 · rate inherited from 9987 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
Chappe ki tamirBelt repair serviceChappal mendingFootwear maintenanceHandbag mendingHeel replacementJuta tamirLeather bag repairLeather goods restorationSandal repairShoe repairShoe sole replacementWallet restoration
sibling 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
- 998722Repair services of watches, clocks and jewellery
- 998723Repair services of garments and household textiles
- 998724Repair services of furniture
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compiled from official sources · not tax advice · verify with your tax advisor before filing