GST Rate on Repair
The GST rate on repair is 18%, under SAC code 998719 (maintenance and repair services not elsewhere classified). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for repair
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998719
- Also covers: maintenance
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on repair
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on repair
What is the GST rate on repair?
The GST rate on repair is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Repair falls under SAC code 998719.
What is the HSN code for repair?
Repair falls under SAC code 998719, which covers maintenance and repair services not elsewhere classified. Show this code on every GST tax invoice line for repair.