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SAC CODE - 998719 : Maintenance and repair services of other machinery and equipments

GST RATE ON SAC CODE - 998719 IS 18%


Services Accounting Codes (SAC Codes) 998719 is used for the Maintenance and repair services of other machinery and equipments under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Maintenance, repair and installation (except construction) services.

How Services Accounting Codes (SAC Codes) 998719 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 87 represent the major nature of service, Maintenance, repair and installation (except construction) services in this case.

The next two digits 19 represent the detailed nature of service, Maintenance and repair services of other machinery and equipments in this case.

Explanation Of SAC CODE - 998719

This service code includes
  1. maintenance and repair services of medical, precision and optical instruments like irradiation, electromedical and electrotherapeutic equipment, such as magnetic resonance imaging equipment, medical ultrasound equipment, pacemakers, hearing aids, electrocardiographs, electromedical endoscopic equipment, irradiation apparatus, orthopedic and prosthetic devices, instruments and apparatus for measuring, checking, testing and navigating and other purposes such as aircraft engine instruments, automotive emissions testing equipment, meteorological instruments, physical, electrical and chemical properties testing and inspection equipment, surveying instruments, radiation detection and monitoring instruments, professional photographic, cinematographic and optical instruments;
  2. repair, maintenance and rewinding services of electric motors, generators and transformers; maintenance and repair services of electricity distribution and control apparatus; maintenance and repair services of other electrical equipment n.e.c.; repair of fishing nets (also mending), ropes, riggings, canvas and tarps, fertilizer and chemical storage bags; repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items; repair of pinball machines and other coin-operated games