SAC codes
SAC code for repair and maintenance: 998719
Repair labour has its own codes under heading 9987, split by what you repair. Here is the catch-all code, the rate and a sample job line.
In short
Repair and maintenance of machinery not listed elsewhere is billed under SAC 998719, usually at 18% GST. In SimpleERP repair labour is a service with no stock, while spares on the same invoice keep their HSN code.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998719 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998719: Maintenance and repair services of other machinery and equipment |
| 4-digit group | 9987 |
| Chapter 99 heading | Maintenance, repair and installation (except construction) services |
| Usual GST rate | 18% under forward charge |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No common exemption; spares billed on their own carry their own HSN code and rate, as notified. |
| Who typically bills it | Repair workshops, service engineers and machinery maintenance firms |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a repair and maintenance invoice?
The usual SAC code for repair and maintenance is 998719: maintenance and repair services of other machinery and equipment. It sits in group 9987, maintenance, repair and installation (except construction) services, under chapter 99, the chapter that holds every service code in the GST classification. Group 99871 lists repair codes by the kind of equipment, and 998719 covers machinery and equipment the others do not. Use a closer code when one fits.
What GST rate applies to repair and maintenance?
Repair and maintenance services are usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Commercial and industrial machinery has its own code, 998717, and computers 998713
- Spares and consumables billed on the same invoice keep their own HSN code and rate
- Repair of goods other than machinery, such as furniture or garments, sits in group 99872
A repair and maintenance invoice line in SimpleERP
Sri Vinayaka Engineering Services repairs a diesel generator set and two water pumps at Lakshmi Steel Furnitures' unit and bills ₹22,000 labour. The line carries SAC 998719 at 18%, so the invoice shows CGST ₹1,980 and SGST ₹1,980.
- SAC 998719 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Repair and maintenance is under forward charge, as notified: the workshop charges GST on its invoice. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for machinery repair; check the GST portal if your client is a government body.
- A free repair under warranty has no charge, so no GST line
- An AMC with spares included may be one composite supply; check how the contract reads
- Repair of goods sent in from outside India follows separate rules; check
FAQ
Questions, answered
Is SAC mandatory on my repair and maintenance invoice?
Yes, on B2B invoices: four digits (9987) up to ₹5 crore turnover and six digits above it. On a job card that mixes labour and spares, each line needs its own code, SAC for labour and HSN for parts.
Can I use 9987 instead of 998719?
Up to ₹5 crore turnover, 9987 meets the four-digit rule on B2B invoices. Above it, use the six digits. Since 9987 also covers installation, the full code tells the client whether they paid for a repair or an install.
Does reverse charge apply to repair and maintenance?
No. Repair and maintenance is under forward charge, as notified. If you hire labour through an agency, the agency charges you GST under 998519 on its own invoice. Reverse charge is limited to notified services, such as goods transport by a GTA.
What if my client is in another state?
For repair of goods, the place of supply is usually the client's location when the client is registered, so an out-of-state client pays IGST. SimpleERP reads the client's GSTIN and picks IGST or CGST and SGST.
Related
Keep reading
GST billing for service centres
Spare parts and service charges on one GST invoice, AMC contracts billed under SAC 9987, and payment by UPI QR at the customer's door.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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