What is SAC code 9987?

SAC (Service Accounting Code) 9987 classifies maintenance, repair and installation (except construction) services — general rate 18%; maintenance, repair or overhaul (mro) of aircraft under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Repair & Maintenance service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 9987

Issuing tax invoices for maintenance, repair and installation (except construction) services — general rate 18%; maintenance, repair or overhaul (mro) of aircraft
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 9987 → Calculate GST at 18%→ Find another SAC