This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 998711 | Maintenance and repair of fabricated metal products, except machinery and equipment |
| 998712 | Maintenance and repair of office and accounting machinery |
| 998713 | Maintenance and repair of computers and peripheral equipment |
| 998714 | Maintenance and repair of transport machinery and equipment |
| 998715 | Maintenance and repair of electrical household appliances |
| 998716 | Maintenance and repair of telecommunication equipment and apparatus |
| 998717 | Maintenance and repair of commercial and industrial machinery |
| 998718 | Maintenance and repair of elevators and escalators |
| 998719 | Maintenance and repair of other machinery and equipment |
| 998721 | Repair of footwear and leather goods |
| 998722 | Repair of watches, clocks and jewellery |
| 998723 | Repair of garments and household textiles |
| 998724 | Repair of furniture |
| 998725 | Repair of bicycles |
| 998726 | Maintenance and repair of musical instruments |
| 998727 | Repair of photographic equipment and cameras |
| 998729 | Maintenance and repair of other goods n.e.c. |
| 998731 | Installation of fabricated metal products, except machinery and equipment |
| 998732 | Installation of industrial, manufacturing and service industry machinery and equipment |
| 998733 | Installation of office and accounting machinery and computers |
| 998734 | Installation of radio, television and communications equipment and apparatus |
| 998735 | Installation of professional medical machinery and equipment, and precision and optical instruments |
| 998736 | Installation of electrical machinery and apparatus n.e.c. |
| 998739 | Installation of other goods n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.