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SAC group 9987 covers Maintenance, repair and installation (except construction) services: 24 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
998711 | Maintenance and repair services of fabricated metal products, except machinery and equipment | 18% |
998712 | Maintenance and repair services of office and accounting machinery | 18% |
998713 | Maintenance and repair services of computers and peripheral equipment | 18% |
998714 | Maintenance and repair services of transport machinery and equipment | 5% or 18% |
998715 | Maintenance and repair services of electrical household appliances | 18% |
998716 | Maintenance and repair services of telecommunication equipments and apparatus | 18% |
998717 | Maintenance and repair services of commercial and industrial machinery | 18% |
998718 | Maintenance and repair services of elevators and escalators | 18% |
998719 | Maintenance and repair services of other machinery and equipments | 18% |
998721 | Repair services of footwear and leather goods | 18% |
998722 | Repair services of watches, clocks and jewellery | 18% |
998723 | Repair services of garments and household textiles | 18% |
998724 | Repair services of furniture | 18% |
998725 | Repair services of bicycles | 18% |
998726 | Maintenance and repair services of musical instruments | 18% |
998727 | Repair services for photographic equipment and cameras | 18% |
998729 | Maintenance and repair services of other goods nowhere else classified | 18% |
998731 | Installation services of fabricated metal products, except machinery and equipment | 18% |
998732 | Installation services of industrial, manufacturing and service industry machinery and equipment | 18% |
998733 | Installation services of office and accounting machinery and computers | 18% |
998734 | Installation services of radio, television and communications equipment and apparatus | 18% |
998735 | Installation services of professional medical machinery and equipment, and precision and optical instruments | 18% |
998736 | Installation services of electrical machinery and apparatus nowhere else classified | 18% |
998739 | Installation services of other goods nowhere else classified | 18% |
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.
