Maintenance and repair services of fabricated metal products, machinery and equipment
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
471
Group 99871
Maintenance and repair services of fabricated metal products, machinery and equipment
472
998711
Maintenance and repair services of fabricated metal products, except machinery and equipment
473
998712
Maintenance and repair services of office and accounting machinery
474
998713
Maintenance and repair services of computers and peripheral equipment
475
998714
Maintenance and repair services of transport machinery and equipment
476
998715
Maintenance and repair services of electrical household appliances
477
998716
Maintenance and repair services of telecommunication equipments and a
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nstitutions; parts for marine or power boilers; repair of metal tanks, reservoirs and containers; repair of steel shipping drums; mobile welding repair
This service code does not include:
– maintenance and repair services of domestic boilers and burners, cf. 995463
– chimney cleaning services, cf. 998536
998712 – Maintenance and repair services of office and accounting machinery
This service code includes maintenance and repair services of office and accounting machinery and equipment including photocopying machines, calculating machines, typewriters and does not include work involving electrical wiring, cf. 995461
998713 – Maintenance and repair services of computers and peripheral equipment
This service code includes maintenance and repair services of computers and computing machinery and peripheral equipment, such as desktop computers, laptop computers, hand-held computers (PDA's), dedicated computer terminals, computer servers, magnetic disk drives, flash drives and
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tery charging services for motor cars;
iv. puncture repair services, wheel adjustment and balancing for motor cars;
v. repair of inner tubes for car, truck and bus tyres; body repair and similar services for motor vehicles, involving door and lock repair, bumper straightening and repair, repainting, collision repair, window screen and window replacement and other automobile body repair;
vi. cleaning and routine maintenance services, such as vehicle laundry and carwash services, undersealing, polishing and waxing services, etc.; automobile emergency road services; motorcycle maintenance and repair and motorcycle body repair services including specialized breakdown services for motorcycles; maintenance and repair services for trailers, semi-trailers and other motor vehicles n.e.c. including motor homes, travel trailers and campers including repairs to defective parts; body repairs, etc;
vii. scheduled, factory-recommended and preventative maintenance services and maintenance
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the household type, domestic electrical cooking and heating equipment, vacuum cleaners and other small domestic appliances and other home and garden equipment
This service code does not include:
– maintenance and repair services for televisions, radio receivers, CD players, VCRs etc., cf. 998716
998716 – Maintenance and repair services of telecommunication equipment and apparatus
This service code includes maintenance and repair services of television transmitters, radio transmitters, wired and wireless telephones, pagers and fax machines including consumer electronic goods like television, radio receivers, video cassette recorders (VCR), CD players, household-type video cameras and the like but does not include repair services for electrical household appliances, cf. 998715
998717 – Maintenance and repair services of commercial and industrial machinery
This service code includes maintenance and repair services of engines and turbines (except aircraft, vehicle and cycle engin
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aintenance and repair services of other machinery and equipment
This service code includes
i. maintenance and repair services of medical, precision and optical instruments like irradiation, electromedical and electrotherapeutic equipment, such as magnetic resonance imaging equipment, medical ultrasound equipment, pacemakers, hearing aids, electrocardiographs, electromedical endoscopic equipment, irradiation apparatus, orthopedic and prosthetic devices, instruments and apparatus for measuring, checking, testing and navigating and other purposes such as aircraft engine instruments, automotive emissions testing equipment, meteorological instruments, physical, electrical and chemical properties testing and inspection equipment, surveying instruments, radiation detection and monitoring instruments, professional photographic, cinematographic and optical instruments;
ii. repair, maintenance and rewinding services of electric motors, generators and transformers; maintenance and repair se
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