Repairing HSN Code: Classification for Various Repair Services
Repairing services include maintenance, fixing and restoration of machinery, equipment, vehicles and household items. Under GST, most repairing services are treated as maintenance and repair services, and you must select the correct service accounting code based on what you repair.
Repairing HSN Table and GST Overview
| Product or Service Description | HSN / SAC Code | Product Type / Variant | Typical GST Rate |
|---|---|---|---|
| Maintenance and repair of machinery | 998714 | Repair of industrial machines and equipment | 18% |
| Maintenance and repair of electrical equipment | 998715 | Repair of fans, motors and domestic appliances | 18% |
| Maintenance and repair of transport equipment | 998716 | Vehicle repair and servicing | 18% |
| Other maintenance and repair services | 998719 | Home repair and small handyman services | 18% |
What Is the HSN Code for Repairing Services
General home repairing services such as plumbing, carpentry and electrical work usually fall under other maintenance and repair services. Specialised workshops that repair specific types of machines or vehicles should use the detailed repairing HSN code that matches their main activity.
How Home Repair Services Are Classified under HSN Code
Home repair services are treated as taxable services under GST. When you issue a tax invoice for labour and parts, GST is applied on the total service value. If you show parts separately, they may need their own HSN code while labour continues under the relevant service code.
GST Implications for Repairing Services
Most repairing services are taxed at the standard service rate. Registered repairers can claim input tax credit on spare parts, consumables and tools used in providing taxable repair services, subject to normal ITC conditions. Correct classification makes audits and reconciliations easier for both service provider and customer.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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Do small home repair service providers need an HSN code?
If they are registered under GST and issuing tax invoices, they must show the correct service accounting code for their repairing services.
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Are annual maintenance contracts and one time repairs under the same HSN?
Both normally fall under maintenance and repair services, but contract terms and tariff wording may decide the most appropriate subcode.
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How should an electronics repair shop classify its services?
It can use the code for maintenance and repair of electrical equipment and charge GST at the applicable rate on labour and parts.
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Are any repairing services exempt from GST?
Exemptions, if any, depend on specific notifications and periods. You should always check the latest rules for your type of repair service.