Annual Maintenance Contracts (AMCs) are common in IT, manufacturing, and real estate industries. The SAC code for AMC depends on the type of equipment being maintained. This guide explains which SAC code to use, how to handle mixed contracts (parts + labour), and how to structure an AMC GST invoice correctly.
By Arjun Sharma· GST & Tax Compliance Specialist···Reviewed for GST accuracy
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Quick Answer
The SAC code for Annual Maintenance Contract (AMC) depends on the equipment type: SAC 997311 for computer and electronics AMC, SAC 997313 for industrial machinery AMC, SAC 997312 for vehicle AMC, SAC 997314 for home appliance AMC. All AMC services attract 18% GST.
AMC SAC Code — By Equipment Type
AMC Type
SAC Code
GST Rate
Computer, server, IT equipment AMC
997311
18%
Industrial machinery AMC
997313
18%
Vehicle service contract / extended warranty
997312
18%
Home appliance AMC (AC, washing machine, fridge)
997314
18%
Building/civil maintenance contract
995411
18%
Elevator/lift AMC
997313
18%
CCTV / security system AMC
998523
18%
HVAC system AMC
997313
18%
How to Invoice an AMC — Parts + Labour Question
AMC invoicing has two scenarios: (1) Comprehensive AMC (parts + labour included): The full contract value is taxable at 18% GST under the applicable SAC code. The value of parts is not separated — the entire contract is a composite supply of services. (2) Parts billed separately: If you raise a separate invoice for spare parts (HSN code applies), GST rate on parts depends on the HSN code of the specific component — this may differ from 18%. Labour/service invoice uses the SAC code at 18%. Most IT companies and facility management firms use comprehensive AMC billing for simplicity.
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An IT services company in Bengaluru invoices a Hyderabad bank for annual computer and server maintenance: Contract Value: ₹12,00,000/year | SAC Code: 997311 | Inter-state supply (Karnataka → Telangana) | IGST at 18%: ₹2,16,000 | Total Annual AMC Invoice: ₹14,16,000. If billed monthly: Taxable value ₹1,00,000/month + IGST ₹18,000 = ₹1,18,000/month.
ITC on AMC Expenses — Can You Claim?
Businesses can claim ITC on AMC invoices if: the AMC is for equipment used in the business (not personal), the supplier has raised a proper GST invoice, and the AMC cost is not for motor vehicles (which have blocked ITC). Computer AMC, machinery AMC, and HVAC AMC for office use are all eligible for ITC. Vehicle service AMC for cars used for personal transportation is a blocked ITC under Section 17(5). Delivery vehicles and trucks are eligible if used for business.
FAQs
What is the SAC code for AMC of computers?
AMC for computers, servers, and IT equipment uses SAC code 997311. GST rate is 18%. This applies to both onsite maintenance contracts and remote support contracts.
Is GST applicable on AMC?
Yes. All Annual Maintenance Contracts attract 18% GST regardless of equipment type. The SAC code varies by equipment — 997311 (IT), 997313 (machinery), 997312 (vehicles), 997314 (appliances).
What SAC code applies to elevator/lift AMC?
Elevator and lift maintenance contracts use SAC 997313 (machinery repair and maintenance services). GST rate is 18%. If the AMC includes parts, the composite contract is still taxed at 18%.
Can a business claim ITC on AMC invoices?
Yes — businesses can claim ITC on AMC invoices for equipment used in business operations. The supplier must issue a proper GST invoice with GSTIN, SAC code, and GST amount. Motor vehicle AMC is blocked from ITC unless used for transport of goods or passengers.
Why Businesses Stop Using Excel for GST Invoices
Manual GST calculation mistakes
One wrong CGST/SGST split or a misapplied rate triggers notices and ITC denial for your buyer.
Slow invoice creation
Copying last month's Excel file, updating dates, recalculating — 20 minutes for what should take 30 seconds.
Formatting breaks on every device
Excel invoices look different on every printer and PDF converter. Clients complain about unreadable layouts.
No easy sharing or payment link
Sending PDFs over WhatsApp with no way for clients to pay directly slows down collections.
Incorrect tax type (IGST vs CGST+SGST)
Excel can't auto-detect intra vs inter-state supply. Wrong tax type = ITC rejected for your buyer.
Disclaimer: The information in this article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. GST rules and rates are subject to change. Consult a qualified CA or tax professional before making compliance decisions.
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