Maintenance and repair services classification under GST establishes SAC heading and tariff reference for tax and invoicing treatment. Maintenance, repair and installation (except construction) services are classified under GST as a distinct category under Service Accounting Code heading 9987, serving as a tariff and scheduling reference for tax treatment, invoicing classifications and regulatory reporting for providers and recipients of non-construction upkeep, corrective work and equipment or system installation services.
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Provisions expressly mentioned in the judgment/order text.
Maintenance and repair services classification under GST establishes SAC heading and tariff reference for tax and invoicing treatment.
Maintenance, repair and installation (except construction) services are classified under GST as a distinct category under Service Accounting Code heading 9987, serving as a tariff and scheduling reference for tax treatment, invoicing classifications and regulatory reporting for providers and recipients of non-construction upkeep, corrective work and equipment or system installation services.
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