Repair And Maintenance Services Under SAC Code 995469
Preventive maintenance services cover planned inspection, servicing and minor repair of building systems and installed equipment before major breakdowns happen. Service providers follow schedules to check electrical, plumbing, HVAC and other systems so that downtime and repair cost reduce. Under GST, this work is classified under SAC 995469. The SAC code and its GST rate decide how much GST is charged and how the value is recorded in GST returns.
Repair And Maintenance Services GST Rate for SAC Code 995469
Preventive maintenance services for buildings and installed systems are treated as repair and maintenance or works contract services under GST. Earlier, different ways of billing comprehensive and non comprehensive maintenance contracts sometimes produced different effective tax outcomes for similar services, which made it difficult to compare and plan costs.
After the September 2025 changes, most preventive maintenance services under SAC 995469 generally come under the 18% slab with input tax credit . This standard rate applies to scheduled inspection and servicing contracts unless a specific notification grants concessional treatment for a particular public or social sector scheme.
The table below summarises the present GST rate for services under SAC code 995469.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 995469 | Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | 18% with ITC | 18% with ITC | Repair or maintenance of installation services under 9954. No specific entry in the 56th Council Annexure for change. Continues at 18% with ITC. |
When raising invoices for services under SAC 995469, service providers should clearly show the taxable value and 18% GST so that eligible clients can claim input tax credit wherever permitted. The same SAC code and rate should also be used consistently in GSTR 1 and GSTR 3B while reporting the tax liability on preventive maintenance services.
Explore Other SAC Codes Under 9954
This SAC code is part of the broader construction services group 9954, which covers construction of residential and commercial buildings, industrial plants, roads, bridges, dams, pipelines and other civil engineering works, along with site preparation, installation and building completion services. Each six digit SAC within this group helps match contracts to the main type of structure, system or facility being created, installed or maintained.
The list below highlights key six-digit SAC codes under 9954
In day to day use, businesses should pick the SAC code that best reflects the main nature of the contract. If the work is more focused on full building construction, general infrastructure or specialised repair, another SAC within 9954 may be more suitable. Correct SAC selection and GST rate application help reduce future disputes, support a clean input tax credit trail and make GST records easier to justify during audits or departmental checks.
Conclusion
Preventive maintenance services under SAC 995469 cover planned inspection, servicing and minor repairs of building systems and equipment to avoid major breakdowns. These services are now generally taxed at 18% with input tax credit after the September 2025 changes. Contractors and users should check that such contracts are properly classified under this SAC code, apply the correct GST rate on every invoice and keep the same classification in GST returns . For large or multi year maintenance contracts, it is sensible to review the latest GST rules and seek expert advice .
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 995469 cover in GST for repair and maintenance services?
This code covers repair, alteration, replacement and maintenance services for installations covered under 995461 to 995468, such as electrical, plumbing, HVAC, gas, lift and similar building systems.
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Does SAC 995469 include preventive, routine and breakdown repair services?
Yes. Preventive maintenance, routine servicing and breakdown repairs of these installations can all be billed under 995469 when the main focus is maintaining or restoring installed systems rather than installing them for the first time.
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What is the GST rate on repair and maintenance services under SAC 995469?
Repair and maintenance services under 995469 generally attract 18% GST with ITC, in line with construction and installation related repair entries in the current rate schedules.
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Should equipment and building repair and upkeep contracts use SAC 995469?
Where an AMC focuses mainly on electrical, plumbing, HVAC, lift or similar installation maintenance, 995469 is appropriate. If the contract also covers many unrelated services like housekeeping, it may need separate classifications or to be treated according to its dominant nature.
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Can businesses claim ITC on repair and maintenance services billed under SAC 995469?
Businesses can normally claim ITC on GST paid for such repair services when the underlying property or equipment is used for taxable business. Contractors can claim ITC on their own inputs as long as they charge GST and follow normal credit rules.