SAC Code 998713: Maintenance and repair of office machinery
SAC code 998713 classifies maintenance and repair of office machinery under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Maintenance and repair of office machinery falls in this bucket. Full ITC available.
Sample Calculation for Maintenance and repair of office machinery
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 998713
Use SAC code 998713 on every tax invoice for maintenance and repair of office machinery. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998713
What is SAC code 998713?
SAC code 998713 classifies maintenance and repair of office machinery under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Maintenance and repair of office machinery?
Maintenance and repair of office machinery attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Maintenance and repair of office machinery exempt from GST?
No. Maintenance and repair of office machinery attracts 18% GST on every taxable sale.