HSN and SAC codes

HSN and SAC codes for repair and service centres

Name: HSN and SAC codes for repair and service centres
Creator: SimpleERP
License: https://simpleerpsoftware.com/legal/terms

A job card turns into a bill with labour on one line and parts on the next. Here are the codes those lines usually carry and the rate each one takes.

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In short

Repair and service centres bill labour under SAC 9987 and spare parts under the HSN code of the machine they belong to. SimpleERP prints both on one invoice and groups them in the HSN summary for GSTR-1.

Lakshmi Steel Furnitures

14 Avinashi Road, Peelamedu, Coimbatore 641004

GSTIN 33AAACL1234A1ZG

Tax invoice

INV-2026-27-0213

Date 03/10/2026

Bill to

Ravi Stores

Big Bazaar Street, Coimbatore 641001

GSTIN 33ABCPR4821K1ZN

Place of supply

Tamil Nadu (33)

Due 02/11/2026

Item	HSN	Qty	Rate	Taxable
Steel rack 4 shelf	9403	2	4,990.00	₹9,980.00

Scan to pay by UPI

lakshmisteel@okhdfc

Taxable value: ₹9,980.00
CGST 9%: ₹898.20
SGST 9%: ₹898.20
Round off: −0.40
Total: ₹11,776.00

Amount in words: Eleven thousand seven hundred seventy-six rupees only

The data

The codes and usual rates

Code	Goods or service	Usual GST rate	Notes
998713	Maintenance and repair of computers and peripherals	18%	Laptops, desktops and printers.
998714	Maintenance and repair of transport machinery (vehicles)	18%	Car, two-wheeler and commercial vehicle workshops.
998715	Maintenance and repair of electrical household appliances	18%	Air conditioners, refrigerators, washing machines and mixers.
998716	Maintenance and repair of telecom equipment	18%	Mobile phones and networking gear.
998719	Maintenance and repair of other machinery and equipment	18%	Generators, pumps and machines not covered above.
998729	Repair of other goods not elsewhere classified	18%	Confirm the six digits for the item you repair.
998733	Installation of office machinery and computers	18%	Check the SAC list; installation of other goods sits nearby in group 99873.
8415	Air conditioner parts and compressors	18%	Cut from 28% on 22 September 2025.
8418	Refrigerator parts and compressors	18%	Check the current rate for the exact part.
8450	Washing machine parts	18%	Household washing machines and their parts.
8422	Dishwasher parts	18%	Dishwashers moved from 28% on 22 September 2025.
8528	Televisions and monitors, and panels for them	18%	Larger TVs moved from 28% on 22 September 2025.
8708	Motor vehicle parts and accessories	18%	Most auto parts now sit at 18%; confirm for your part.
8507	Batteries for vehicles and inverters	18%	Lead-acid batteries moved from 28% on 22 September 2025.
4011	New pneumatic tyres	18%	Was 28%; tractor tyres can take a lower rate, check.
2710	Engine oil and lubricants	18%	Lubricating oils.
8544	Wires, cables and harnesses	18%	Insulated wire for repairs and rewiring.
8536	Switches, relays, fuses and sockets	18%	Small electrical spares.

Usual rates after 22 September 2025, verified on the date shown. A part usually takes the rate of the machine it belongs to, but check the exact entry. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025. Verified 10 October 2026.

Which HSN and SAC codes does a repair and service centre use?

A service centre sells two things on most bills: labour and parts. The labour is a maintenance, repair or installation service, all in SAC group 9987, with the six digits chosen by what is being repaired. The parts take the HSN code of the machine they belong to, such as 8415 for an air conditioner or 8708 for a car. Since many of those machines moved from 28% to 18% on 22 September 2025, the parts on your shelf may carry a different rate than they did a year ago.

What changed on 22 September 2025 for repair and service centres?

The rate changes of 22 September 2025 moved air conditioners, dishwashers, larger televisions and most motor vehicle parts from 28% to 18%. Repair labour stayed at 18%, so on many job cards the parts and labour now carry the same rate. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Update the rate on each spare part in your product list; parts bought before the change sit in stock at their cost, and the new rate applies when you sell them.
Credit notes for earlier invoices go out at the rate of the original invoice, not today's rate.
Check parts with their own entries, such as tractor parts or solar items, rather than assuming the machine's rate.

HSN and SAC on invoices and the GSTR-1 summary in SimpleERP

Labour and parts sit on the same invoice, each with its own code and rate.

One bill per job card: a labour line with its SAC code and parts lines with their HSN codes.
Parts lines move stock at weighted-average cost; labour lines do not.
CGST and SGST or IGST chosen from the customer's place of supply.
HSN summary report by code with quantity, taxable value and tax, exported to CSV for your CA. SimpleERP does not file the return.

app.simpleerpsoftware.com/o/lakshmi-steel/accounting/reports

Profit and loss

Apr–Sep 2026

Sales₹18,42,600

Cost of goods sold(₹10,38,900)

Gross profit₹8,03,700

Salaries and wages(₹2,48,000)

Rent(₹72,000)

Power and fuel(₹38,400)

Other expenses(₹32,500)

Total expenses(₹3,90,900)

Net profit₹4,12,800

GST summary

Output tax₹3,31,668

Input tax₹1,75,554

Net payable₹1,56,114

Books locked to 30/06/2026. Postings on or before it are refused.

The HSN summary totals labour by SAC code and parts by HSN code, as the HSN table of GSTR-1 asks.

Reverse charge and exemptions that touch repair and service centres

Repair work is mostly taxed in the normal way. A few costs around it sit under reverse charge, as notified; check with your CA.

Freight paid to a goods transport agency for parts is often taxed under reverse charge in your hands.
Security services for the workshop bought from a supplier that is not a company fall under reverse charge.
Warranty repairs paid by the manufacturer are billed to the manufacturer, not the customer; check how the warranty contract treats parts.
SimpleERP has no reverse charge flag on invoices; put the wording in the invoice notes and post the tax with your accountant.

Sources

Honest limits

What SimpleERP does not do here

Compensation cess. It is not computed on any line.
A reverse charge flag. Use the invoice notes for the wording.
Serial numbers on parts, e-invoice IRN and GST return filing.

FAQ

Questions, answered

What is the SAC code for repair services?

Repair and maintenance services sit in SAC group 9987. The six digits depend on what you repair: 998714 for vehicles, 998715 for household appliances, 998713 for computers and 998719 for other machinery. The usual rate is 18%. Confirm the exact code against the SAC list.

Do spare parts and labour carry the same GST rate?

Not always. Labour is usually 18%. Parts take the rate of their own HSN entry, which is now 18% for many appliances, vehicle parts, tyres and batteries but differs for items such as tractor parts. Bill them as separate lines so each carries its own rate.

Can I keep spare parts stock in SimpleERP?

Yes. Parts are products with an HSN code, a unit and a cost. Buying them through a purchase bill adds stock, and selling them on an invoice issues stock at weighted-average cost and posts the cost of goods sold.

Which HSN code do I use for an AC compressor?

Air conditioner parts usually follow heading 8415, and compressors may have their own entry under 8414. The rate for air conditioners moved to 18% on 22 September 2025. Check the description in the tariff for the part you sell before you bill.

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