Maintenance and repair services of fabricated metal products, machinery and equipment - GST - Services Code / Scheme of Classification of Services

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 apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99871 - Maintenance and repair services of fabricated metal products, machinery and equipment 998711 - Maintenance and repair services of fabricated metal products, except machinery and equipment This service code includes maintenance and repair services of industrial boilers, steam generators, auxiliary plant for use with steam generators, condensers, economizers, superheaters, steam collectors and accumulators; nuclear reactors (boiler equipment only), steam generators, boiler equipment or various industrial systems of pipe work; shopping carts, materials handling equipment, etc., for institutions; 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 other storage devices, optical disk drives (CD-RW, CD-ROM, DVD-ROM, DVD-RW), printers, monitors, keyboards, internal and external computer modems, scanners, including bar code scanners, smart card readers, virtual reality helmets, computer projectors and computer terminals like automatic teller machines (ATM s); point-of-sale (POS) terminals, not mechanically operated 998714 - Maintenance and repair of transport machinery and equipment This service code includes i. maintenance and repair services of motor vehicles like cars, trucks, vans and buses, involving engine overhaul, motor tune-up, fuel system repair and adjustment, steering gear repair and adjustment, suspension repair, brake repair and adjustment, transmission repair and adjustment, exhaust system repair, cooling system repair including water hose replacement and other maintenance and repair; ii. scheduled factory-recommended and preventative maintenance inspection services; iii. electrical system repair and battery 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 and repair of the living accommodation of motor homes, travel trailers and campers; maintenance and repair services of ships and floating platforms and structures, pleasure and sporting boats, railway and tramway locomotives and rolling stock and aircraft and aircraft engines This service code does not include: - rebuilt and retreaded tyres - retail sales services of tyres, cf. 996211 - technical automobile inspection services, cf. 998346 - airport services, including minor maintenance and repair, cf. 996761 Note: The repair and maintenance services may be paid by the owner of the good being repaired or by a warranty and may include labour, parts and supplies used in providing repair or maintenance services. 998715 - Maintenance and repair services of electrical household appliances This service code includes maintenance and repair services for electrical household appliances like refrigerators and freezers, dish washing machines, clothes washing and drying machines of 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 engines), pumps and compressors, taps and valves, furnaces and furnace burners, lifting and handling equipment, non-domestic cooling and ventilation equipment, agricultural and forestry machinery, machine tools, machinery for metallurgy, machinery for mining, quarrying and construction, machinery for food, beverage and tobacco processing, machinery for textile, apparel and leather production, machinery for paper and paperboard production, weapons and weapons systems, agricultural, forestry and garden tractors and lawnmowers, other general-purpose machinery and special-purpose machinery n.e.c. This service code does not include: - maintenance and repair services of domestic boilers and burners, cf. 995463 and elevators, goods lifts, escalators and moving pavements, cf. 998718 998718 - Maintenance and repair services of elevators and escalators This service code includes maintenance and repair services of elevators (lifts), goods lifts, escalators and moving pavements 998719 - Maintenance 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 services of electricity distribution and control apparatus; maintenance and repair services of other electrical equipment n.e.c.; repair of fishing nets (also mending), ropes, riggings, canvas and tarps, fertilizer and chemical storage bags; repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items; repair of pinball machines and other coin-operated games