SAC Code 998722 -- – Repair services of watches, clocks and jewellery (GST Rate 18%)

SAC Code 998722

Repair services of watches, clocks and jewellery

SAC998722

Repair services of watches, clocks and jewellery

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Heading: 9987
Subheading: 998722
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Repair services of watches, clocks and jewellery. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is SAC Code 998722?
SAC Code 998722 is the official Service Accounting code for Repair services of watches, clocks and jewellery, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998722?
SAC Code 998722 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998722 belong to?
SAC Code 998722 falls under Chapter 99 -- Services of the GST tariff.
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