Repair & Maintenance Services SAC Codes & GST Rate
Equipment repair, AMC (annual maintenance contracts), appliance servicing, and vehicle repair services.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Repair & Maintenance Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 995411 | Building repair & maintenance | 18% |
| 997311 | Computer & electronics repair | 18% |
| 997312 | Vehicle repair & maintenance | 18% |
| 997313 | Machinery repair & maintenance | 18% |
| 997314 | Appliance repair services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Repair & Maintenance Services
An IT services company invoices a bank ₹5,00,000 for annual computer and server maintenance (AMC, SAC 997311). GST at 18% = ₹90,000. Total AMC invoice: ₹5,90,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 995411
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Repair & Maintenance Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What GST rate applies to repair and maintenance services?
Repair and maintenance services generally attract 18% GST. This includes computer repair (SAC 997311), vehicle repair (SAC 997312), machinery repair (SAC 997313), and building repair/maintenance (SAC 995411). The GST is on the labour/service component; the parts/materials may attract different rates.
How is GST calculated on an AMC (annual maintenance contract)?
AMC invoices (annual or monthly) attract 18% GST on the contract value. If the AMC includes both labour and parts, the full contract value is taxed at 18%. If parts and labour are billed separately, each may attract different GST rates.
Can a car owner claim ITC on vehicle repair GST?
Businesses can claim ITC on vehicle repair if the vehicle is used for business purposes (e.g., delivery truck, company car). ITC on repair of motor vehicles used for personal transportation by employees is generally a blocked credit under Section 17(5).
What SAC code should a computer repair shop use?
Computer repair and electronic equipment servicing uses SAC 997311. Mobile phone repair also falls under this category. Appliance repair (washing machines, refrigerators) uses SAC 997314. All attract 18% GST.
GST Invoice Guide for Repair & Maintenance Services
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Repair & Maintenance Services.
View Repair & Maintenance Services Invoice GuideOther Service Categories
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