SAC 998729 is the services accounting code for maintenance and repair services of other goods nowhere else classified, under heading 9987 (maintenance, repair and installation (except construction) services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998729 at a glance
| SAC (6 digits) | 998729 |
|---|---|
| Group (5 digits) | 99872 |
| Heading (4 digits) | 9987: Maintenance, repair and installation (except construction) services |
| Section | 8: Business and production services |
| Description | Maintenance and repair services of other goods nowhere else classified |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other maintenance, repair and installation (except construction) services: 18% under 11/2017-CT(R), S. No. 25, item (ii).
Rate entry for SAC 998729
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 25, item (ii) | Other maintenance, repair and installation (except construction) services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998729
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 998729 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9987) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998729) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9987
- SAC 998721: Repair services of footwear and leather goods (18%)
- SAC 998722: Repair services of watches, clocks and jewellery (18%)
- SAC 998723: Repair services of garments and household textiles (18%)
- SAC 998724: Repair services of furniture (18%)
- SAC 998725: Repair services of bicycles (18%)
- SAC 998726: Maintenance and repair services of musical instruments (18%)
- SAC 998727: Repair services for photographic equipment and cameras (18%)
- SAC 998711: Maintenance and repair services of fabricated metal products, except machinery and equipment (18%)
- SAC 998712: Maintenance and repair services of office and accounting machinery (18%)
- SAC 998713: Maintenance and repair services of computers and peripheral equipment (18%)
- SAC 998714: Maintenance and repair services of transport machinery and equipment (5% or 18%)
- SAC 998715: Maintenance and repair services of electrical household appliances (18%)
- SAC 998716: Maintenance and repair services of telecommunication equipments and apparatus (18%)
- SAC 998717: Maintenance and repair services of commercial and industrial machinery (18%)
- SAC 998718: Maintenance and repair services of elevators and escalators (18%)
- SAC 998719: Maintenance and repair services of other machinery and equipments (18%)
- SAC 998731: Installation services of fabricated metal products, except machinery and equipment (18%)
- SAC 998732: Installation services of industrial, manufacturing and service industry machinery and equipment (18%)
- SAC 998733: Installation services of office and accounting machinery and computers (18%)
- SAC 998734: Installation services of radio, television and communications equipment and apparatus (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.