What is SAC code 998712?

SAC (Service Accounting Code) 998712 classifies maintenance and repair services of office and accounting machinery 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 998712

Issuing tax invoices for maintenance and repair services of office and accounting machinery
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.

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