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.
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Repairing SAC Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
4 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 9954 | Other construction services | 18% |
| 9985 | Other support services | 18% |
| 9987 | (i) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 – No ITC |
6 Digit SAC Code Classification
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 995419 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | 18% |
| 995429 | Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | 18% |
| 995439 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995449 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995459 | Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 18% |
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | 18% |
| 995479 | Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | 18% |
| 998597 | Landscape care and maintenance services | 18% |
| 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 | 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 n.e.c. | 18% |
* GST rates may vary based on the latest GST notifications and amendments
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.
