GST on repair and maintenance charges, 26 October 2026: 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (2/2021-CT(R), entry 25(ii), from 2 June 2021)
- 18% — Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. (15/2025-CT(R), entry 38, from 22 September 2025)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
- 5% — When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. (2/2020-CT(R), entry 25(ia), from 1 April 2020)
- 5% — When you do maintenance, repair or overhaul of ships and other vessels, their engines or parts, GST is 5%. (2/2021-CT(R), entry 25(ib), from 2 June 2021)
No GST (exemptions in force)
No exemption entry specific to this service is in force today.
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 24 January 2018
- 18% — Maintenance, repair and installation services (not construction) have GST at 18%. (11/2017-CT(R), entry 25, from 1 July 2017)
25 January 2018 – 31 December 2018
- 18% — Other maintenance, repair and installation services (not construction) not covered by item (i) above have GST at 18%. (1/2018-CT(R), entry 25(ii), from 25 January 2018)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
1 January 2019 – 31 March 2020
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (27/2018-CT(R), entry 25(ii), from 1 January 2019)
- 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
1 April 2020 – 1 June 2021
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (2/2020-CT(R), entry 25(ii), from 1 April 2020)
- 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
- 5% — When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. (2/2020-CT(R), entry 25(ia), from 1 April 2020)
2 June 2021 – 30 September 2021
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (2/2021-CT(R), entry 25(ii), from 2 June 2021)
- 18% — When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. (27/2018-CT(R), entry 38, from 1 January 2019)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
- 5% — When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. (2/2020-CT(R), entry 25(ia), from 1 April 2020)
- 5% — When you do maintenance, repair or overhaul of ships and other vessels, their engines or parts, GST is 5%. (2/2021-CT(R), entry 25(ib), from 2 June 2021)
1 October 2021 – 21 September 2025
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (2/2021-CT(R), entry 25(ii), from 2 June 2021)
- 18% — Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. (6/2021-CT(R), entry 38, from 1 October 2021)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
- 5% — When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. (2/2020-CT(R), entry 25(ia), from 1 April 2020)
- 5% — When you do maintenance, repair or overhaul of ships and other vessels, their engines or parts, GST is 5%. (2/2021-CT(R), entry 25(ib), from 2 June 2021)
22 September 2025 – in force
- 18% — When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. (2/2021-CT(R), entry 25(ii), from 2 June 2021)
- 18% — Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. (15/2025-CT(R), entry 38, from 22 September 2025)
- 5% — If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. (1/2018-CT(R), entry 25(i), from 25 January 2018)
- 5% — When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. (2/2020-CT(R), entry 25(ia), from 1 April 2020)
- 5% — When you do maintenance, repair or overhaul of ships and other vessels, their engines or parts, GST is 5%. (2/2021-CT(R), entry 25(ib), from 2 June 2021)
SAC codes under 9987
998711Maintenance and repair services of fabricated metal products, except machinery and equipment998712Maintenance and repair services of office and accounting machinery998713Maintenance and repair services of computers and peripheral equipment998714Maintenance and repair services of transport machinery and equipment998715Maintenance and repair services of electrical household appliances998716Maintenance and repair services of telecommunication equipments and apparatus998717Maintenance and repair services of commercial and industrial machinery998718Maintenance and repair services of elevators and escalators998719Maintenance and repair services of other machinery and equipments998721Repair services of footwear and leather goods998722Repair services of watches, clocks and jewellery998723Repair services of garments and household textiles998724Repair services of furniture998725Repair services of bicycles998726Maintenance and repair services of musical instruments998727Repair services for photographic equipment and cameras998729Maintenance and repair services of other goods nowhere else classified998731Installation services of fabricated metal products, except machinery and equipment998732Installation services of industrial, manufacturing and service industry machinery and equipment998733Installation services of office and accounting machinery and computers998734Installation services of radio, television and communications equipment and apparatus998735Installation services of professional medical machinery and equipment, and precision and optical instruments998736Installation services of electrical machinery and apparatus nowhere else classified998739Installation services of other goods nowhere else classified
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | 24 January 2018 | 18% | Maintenance, repair and installation services (not construction) have GST at 18%. | 11/2017-CT(R), entry 25 |
| 25 January 2018 | in force | 5% | If plumbing, carpentry or other housekeeping work is supplied through an app or website by someone not required to register for GST, GST is 5%, with no input tax credit. | 1/2018-CT(R), entry 25(i) |
| 25 January 2018 | 31 December 2018 | 18% | Other maintenance, repair and installation services (not construction) not covered by item (i) above have GST at 18%. | 1/2018-CT(R), entry 25(ii) |
| 1 January 2019 | 31 March 2020 | 18% | When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. | 27/2018-CT(R), entry 25(ii) |
| 1 January 2019 | 30 September 2021 | 18% | When you do construction, installation or technical work to set up biogas, solar, wind, waste-to-energy or ocean/tidal energy plants, GST is 18%. | 27/2018-CT(R), entry 38 |
| 1 April 2020 | in force | 5% | When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. | 2/2020-CT(R), entry 25(ia) |
| 1 April 2020 | 1 June 2021 | 18% | When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. | 2/2020-CT(R), entry 25(ii) |
| 2 June 2021 | in force | 5% | When you do maintenance, repair or overhaul of ships and other vessels, their engines or parts, GST is 5%. | 2/2021-CT(R), entry 25(ib) |
| 2 June 2021 | in force | 18% | When you do other maintenance, repair or installation work (not construction) not covered by the lower-rate entries, GST is 18%. | 2/2021-CT(R), entry 25(ii) |
| 1 October 2021 | 21 September 2025 | 18% | Construction, installation or technical services for setting up biogas plants, solar devices and power systems, windmills, waste-to-energy or tidal energy plants. | 6/2021-CT(R), entry 38 |
| 22 September 2025 | in force | 18% | Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. | 15/2025-CT(R), entry 38 |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Event management, pandal and shamiana
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
