What is SAC code 998719?

SAC (Service Accounting Code) 998719 classifies maintenance and repair services of other machinery and equipments 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 998719

Issuing tax invoices for maintenance and repair services of other machinery and equipments
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 998719 → Calculate GST at 18%→ Find another SAC