SAC Code-9987
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:
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.
Categorisation of SAC Code 9987
SAC Code 9987 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 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 |
| 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% |
| 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 n.e.c. | 18% |
| 998739 | Installation services of other goods n.e.c. | 18% |
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