This SAC chapter applies to service providers engaged in promotion, marketing, brand communication, market analysis,…
SAC 9987 – Maintenance, Repair and Installation Services
This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of machinery, equipment, appliances, vehicles, or other tangible goods, where the activity involves restoring, maintaining, or installing an existing asset rather than creating a new one. It covers services provided by repair centres, maintenance contractors, installation service providers, and technical service agencies across industrial, commercial, and domestic segments.
| SAC | Service Classification Description | GST Rate |
|---|---|---|
| 998711 | Repair and maintenance services of machinery, equipment, and industrial appliances, including routine servicing and breakdown repairs. | 18% |
| 998712 | Repair and maintenance services of motor vehicles, transport equipment, and related mechanical systems. | 18% |
| 998713 | Repair and maintenance services of electrical appliances, electronic goods, computers, and communication equipment. | 18% |
| 998714 | Installation services of machinery, equipment, appliances, or systems at the client’s premises. | 18% |
| 998719 | Other maintenance, repair, or installation services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- This chapter applies where the service involves working on an existing asset owned by the client.
- Supply of spare parts along with repair may involve a composite supply, depending on contract terms.
- Installation services are classified here only when not part of construction or erection of buildings, which fall under SAC 9951.
- Routine maintenance contracts, including AMC services, are commonly classified under this chapter.
Statutory Reference
Classification and GST rates for maintenance, repair, and installation services are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State and Integrated Tax notifications, as amended from time to time.