SAC Code 998722: Vehicle repair and maintenance services
SAC code 998722 classifies vehicle repair and maintenance services 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. Vehicle repair and maintenance services falls in this bucket. Full ITC available.
Sample Calculation for Vehicle repair and maintenance services
- 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 998722
Use SAC code 998722 on every tax invoice for vehicle repair and maintenance services. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998722
What is SAC code 998722?
SAC code 998722 classifies vehicle repair and maintenance services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Vehicle repair and maintenance services?
Vehicle repair and maintenance services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Vehicle repair and maintenance services exempt from GST?
No. Vehicle repair and maintenance services attracts 18% GST on every taxable sale.