SAC Code 998732: Plumbing installation and maintenance services
SAC code 998732 classifies plumbing installation 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. Plumbing installation and maintenance services falls in this bucket. Full ITC available.
Sample Calculation for Plumbing installation 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 998732
Use SAC code 998732 on every tax invoice for plumbing installation 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 998732
What is SAC code 998732?
SAC code 998732 classifies plumbing installation and maintenance services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Plumbing installation and maintenance services?
Plumbing installation and maintenance services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Plumbing installation and maintenance services exempt from GST?
No. Plumbing installation and maintenance services attracts 18% GST on every taxable sale.