← HSN and SAC codes for common items · Search any code on the HSN code finder.
Repair and maintenance (Servicing) is classified under SAC heading 9987. GST on Repair and maintenance (Servicing) as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Repair and maintenance (Servicing)?
GST on Repair and maintenance (Servicing) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9987 | 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) |
| 5% | 5% | 9987 | 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) |
| 5% | 5% | 9987 | When you do maintenance, repair or overhaul of aircraft, aircraft engines or their parts, GST is 5%. | 2/2020-CT(R), entry 25(ia) |
| 18% | 18% | 9987 | 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) |
| 18% | 18% | 9987 | 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 |
The GST rate on Repair and maintenance (Servicing) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Repair and maintenance (Servicing) — today's rate, who pays (reverse charge) and every change since July 2017.
9987 Maintenance, repair and installation (except construction) services
| Code | Description (as in the tariff) |
|---|---|
998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment |
998712 | Maintenance and repair services of office and accounting machinery |
998713 | Maintenance and repair services of computers and peripheral equipment |
998714 | Maintenance and repair services of transport machinery and equipment |
998715 | Maintenance and repair services of electrical household appliances |
998716 | Maintenance and repair services of telecommunication equipments and apparatus |
998717 | Maintenance and repair services of commercial and industrial machinery |
998718 | Maintenance and repair services of elevators and escalators |
998719 | Maintenance and repair services of other machinery and equipments |
998721 | Repair services of footwear and leather goods |
998722 | Repair services of watches, clocks and jewellery |
998723 | Repair services of garments and household textiles |
998724 | Repair services of furniture |
998725 | Repair services of bicycles |
998726 | Maintenance and repair services of musical instruments |
998727 | Repair services for photographic equipment and cameras |
998729 | Maintenance and repair services of other goods nowhere else classified |
998731 | Installation services of fabricated metal products, except machinery and equipment |
998732 | Installation services of industrial, manufacturing and service industry machinery and equipment |
998733 | Installation services of office and accounting machinery and computers |
998734 | Installation services of radio, television and communications equipment and apparatus |
998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments |
998736 | Installation services of electrical machinery and apparatus nowhere else classified |
998739 | Installation services of other goods nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Printing services
9989 - Onions (Pyaz)
0703 - Potatoes (Aloo)
0701 - Tomatoes (Tamatar)
0702 - Bananas (Kela)
0803 - Coconuts (Nariyal)
0801
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
