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Repair & Maintenance

SAC 998721

Repair services of footwear and leather goods

18% GST

What is SAC code 998721?

SAC (Service Accounting Code) 998721 classifies repair services of footwear and leather goods 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 998721

  • Issuing tax invoices for repair services of footwear and leather goods
  • 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 998721→ Calculate GST at 18%→ Find another SAC

Related SAC codes in Repair & Maintenance

9987
Maintenance, repair and installation (except construction) services — general rate 18%; maintenance, repair or overhaul (MRO) of aircraft
18%
998711
Maintenance and repair services of fabricated metal products, except machinery and equipment
18%
998712
Maintenance and repair services of office and accounting machinery
18%
998713
Maintenance and repair services of computers and peripheral equipment
18%
998714
Maintenance and repair services of transport machinery and equipment
18%
998715
Maintenance and repair services of electrical household appliances
18%