9987 Maintenance, repair and installation (except construction) services
Heading 9987 of the SAC classification covers maintenance, repair and installation (except construction) services. The schedule writes 4 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes24
- Schedule entries4
Maintaining, repairing and installing goods once they are built, from machinery and vehicles to computers and household items. Aircraft and ship maintenance carry a concessional rate to keep Indian MRO work competitive.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9987
The rate schedule is written against the heading, so these entries govern every service code under 9987. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Housekeeping services such as plumbing and carpentry, supplied through an electronic commerce operator by a person who is not liable to register for GST. | 5% | 2.5% + 2.5% | No input tax credit |
| (ia) | Maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts. | 5% | 2.5% + 2.5% | Credit available |
| (ib) | Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 5% | 2.5% + 2.5% | Credit available |
| (ii) Residual | Maintenance, repair and installation services other than construction, and other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
24 service codes under 9987
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9987 1Maintenance and repair services of fabricated metal products, machinery and equipment9
9987 2Repair services of other goods8
9987 3Installation services (other than construction)7
Where SAC 9987 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
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Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9987 questions
What does SAC heading 9987 cover?
Heading 9987 of the SAC classification covers maintenance, repair and installation (except construction) services. The schedule writes 4 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9987?
It depends on which entry of the schedule matches the supply. Heading 9987 carries 4 entries at rates from 5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9987 exempt from GST?
No exempt entry is listed against this heading in the exemption notification. That does not rule out a general exemption reaching a particular supply, so check the notification if you think one applies.
Does reverse charge apply to services under heading 9987?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9987 do I report?
Report all 4 digits of 9987 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
