What is SAC code 998714?

SAC (Service Accounting Code) 998714 classifies maintenance and repair services of transport machinery and equipment 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 998714

Issuing tax invoices for maintenance and repair services of transport machinery and equipment
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 998714 → Calculate GST at 18%→ Find another SAC