SAC Code 998726 -- – Maintenance and repair services of musical instruments (GST Rate 18%)

SAC Code 998726

Maintenance and repair services of musical instruments

SAC998726

Maintenance and repair services of musical instruments

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9987
Subheading: 998726
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 Maintenance and repair services of musical instruments. 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.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998721
Repair services of footwear and leather goods
18%
998722
Repair services of watches, clocks and jewellery
18%
998723
Repair services of garments and household textiles
18%
998724
Repair services of furniture
18%
998725
Repair services of bicycles
18%

Frequently asked questions

What is SAC Code 998726?
SAC Code 998726 is the official Service Accounting code for Maintenance and repair services of musical instruments, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998726?
SAC Code 998726 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 998726 belong to?
SAC Code 998726 falls under Chapter 99 -- Services of the GST tariff.
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