9987 SAC Code: Maintenance, repair & installation services

SAC code 9987 is an essential classification for maintenance services in India, encompassing a broad spectrum of activities related to repairs, cleaning, and the overall upkeep of various assets and equipment. This code plays a vital role in determining the applicable GST rate for maintenance services nationwide. It covers a diverse range of maintenance services, including but not limited to:

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Scope of SAC Code 9987

Services covered under SAC code 9987 include:

  • Repairs: This includes the repair and restoration of assets and equipment such as machinery, vehicles, electronic devices, appliances, and infrastructure.
  • Cleaning: It involves the cleaning, sanitization, and maintenance of premises, buildings, offices, residential spaces, industrial facilities, and other areas. This includes services like janitorial services, pest control, waste management, and environmental cleaning.
  • Upkeep and General Maintenance: This category comprises general maintenance and upkeep services for assets and equipment, ensuring their optimal functioning and longevity. It includes activities such as routine inspections, preventive maintenance, lubrication, adjustments, calibration, and small-scale replacements.

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Categorisation of SAC Code 9987

SAC Code 9987 under GST can be classified in the following ways:

SAC Code Description Old GST Rate
(till 21 Sep 2025)		 New GST Rate
(from 22 Sep 2025)		 Notes on change / inclusions
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. 18% with ITC 5% with ITC Same nature as the 9985 housekeeping line – the ECO rules affect liability, not the rate; 18% persists.
998711 Maintenance and repair services of fabricated metal products, except machinery and equipment. 18% with ITC 18% with ITC Standard industrial MRO service. Classified under maintenance and repair heading with typical 18% GST; no specific concessional entry in the new structure.
998712 Maintenance and repair services of office and accounting machinery 18% with ITC 18% with ITC Includes typewriters, calculators, non-computer office machines. Treated like other technical repair services at 18% with ITC.
998713 Maintenance and repair services of computers and peripheral equipment 18% with ITC 18% with ITC Computer repair, AMC, and peripheral servicing are consistently treated as 18% IT services; no rate cut under GST 2.0.
998714 Maintenance and repair services of transport machinery and equipment 18% with ITC 18% with ITC Covers repair of vehicles and transport equipment (other than those specifically under goods classification). Typical commercial service stays at 18%.
998715 Maintenance and repair services of electrical household appliances 18% with ITC 18% with ITC Repair of fridges, washing machines, mixers etc. Standard consumer-service rate is 18%; no slab shift.
998716 Maintenance and repair services of telecommunication equipments and apparatus 18% with ITC 18% with ITC Repair of telecom devices is aligned with other telecom / IT repair services at 18% GST.
998717 Maintenance and repair services of commercial and industrial machinery. 18% with ITC 18% with ITC Industrial MRO contracts (plant, heavy equipment) are standard professional services taxed at 18%.
998718 Maintenance and repair services of elevators and escalators 18% with ITC 18% with ITC Lift and escalator servicing is treated as a technical service distinct from erection/installation; typical GST remains 18%.
998719 Maintenance and repair services of other machinery and equipments 18% with ITC 18% with ITC Residual repair code for machinery that follows the same 18% general services slab.
998721 Repair services of footwear and leather goods 18% with ITC 18% with ITC Shoe / leather repair is grouped with other personal-goods repair; classification tables put such services in the standard 18% band.
998722 Repair services of watches, clocks and jewellery 18% with ITC 18% with ITC Watch and jewellery repair are specialised but still taxed as general repair services at 18% GST.
998723 Repair services of garments and household textiles 18% with ITC 18% with ITC Tailoring itself can have concessional entries, but repair / mending services under this code are generally treated as 18%.
998724 Repair services of furniture 18% with ITC 18% with ITC Furniture repair and refurbishing fall into general repair services and are taxed at 18%.
998725 Repair services of bicycles 18% with ITC 18% with ITC Bicycle repair is a personal-goods service; classification practice keeps this in the 18% slab.
998726 Maintenance and repair services of musical instruments 18% with ITC 18% with ITC Musical instrument servicing is another niche repair service in the standard 18% band.
998727 Repair services for photographic equipment and cameras 18% with ITC 18% with ITC Camera repair is aligned with other photography-related services that are typically taxed at 18%.
998729 Maintenance and repair services of other goods n.e.c. 18% with ITC 18% with ITC Residual personal / household goods repair; treated as 18% like other maintenance services.
998731 Installation services of fabricated metal products, except machinery and equipment. 18% with ITC 18% with ITC Installation of metal structures and products (excluding machinery) is a work-contract-type service normally taxed at 18% when supplied as standalone service.
998732 Installation services of industrial, manufacturing and service industry machinery and equipment. 18% with ITC 18% with ITC Machinery erection and commissioning is recognised as a standard taxable service at 18%; slab rationalisation does not alter it.
998733 Installation services of office and accounting machinery and computers 18% with ITC 18% with ITC Installation of office machines and computers is aligned with IT / office infrastructure services at 18%.
998734 Installation services of radio, television and communications equipment and apparatus. 18% with ITC 18% with ITC Installation of broadcast and telecom equipment is treated as technical installation service with 18% GST.
998735 Installation services of professional medical machinery and equipment, and precision and optical instruments. 18% with ITC 18% with ITC Hospital and diagnostic equipment installation is taxed at 18% as professional technical work, separate from GST on the equipment itself.
998736 Installation services of electrical machinery and apparatus n.e.c. 18% with ITC 18% with ITC Electrical-machinery installation follows the same 18% standard services rate.
998739 Installation services of other goods n.e.c. 18% with ITC 18% with ITC Residual installation category; typical commercial supplies are taxed at 18%.

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.

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Frequently Asked Questions

  • What is SAC code 9987?

    SAC 9987 is the heading for “maintenance, repair and installation (except construction) services”. It covers repair, servicing and installation of machinery, equipment, appliances, vehicles and other movable items, but excludes construction related works which are classified under SAC 9954 and other construction codes.

  • What services come under SAC code 9987?

    Services like repairing machines, servicing vehicles, maintenance of equipment, annual maintenance contracts (AMCs) for plant, office equipment or electronics, and installation of machinery that is not part of building construction normally fall under 9987. It mainly deals with upkeep and installation of movable assets, not buildings.

  • What is the GST rate for SAC code 9987 services?

    Most repair, maintenance and installation services under SAC 9987 attract 18% GST. Certain specific services may be exempt or have special treatment, but as a general rule business to business repair and AMC services are taxed at 18% with input tax credit available to eligible recipients.

  • What is the TDS rate for SAC code 9987?

    For income tax, payments for repair, maintenance and AMC services are usually covered under section 194C or section 194J depending on contract nature. In many common cases, TDS is 2% for non individuals and 1% for individuals or HUFs. Always confirm current rates and section applicability.

  • What is the SAC code for repair and maintenance services?

    In GST, repair and maintenance of machinery, equipment, vehicles or similar movables is generally classified under heading 9987. The detailed 6 digit or 8 digit code changes with type of asset, for example vehicle repair, computer repair, industrial machinery servicing or other specific service categories.

  • Are labour charges included under SAC code 9987?

    Yes. Labour only repair, servicing or installation, as well as contracts where you charge for both labour and parts, are covered under SAC 9987 when the main purpose is repair or maintenance. Your invoice can show labour and parts separately, but the service classification remains under this heading.

  • What is the HSN/SAC code 9987 used for?

    Code 9987 is used to identify non construction repair, maintenance and installation services in GST returns and invoices. It helps the department and taxpayers correctly classify AMC contracts, equipment servicing, workshop jobs and similar services, separate from sale of spare parts or construction activities.

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