The HSN (Harmonized System of Nomenclature) code 9987 pertains to "Maintenance, repair, and installation (except construction) services." This code covers services related to the maintenance and repair of machinery and equipment, as well as installation services.
Here’s a breakdown:
- 99: Services (rather than goods)
- 87: Maintenance, repair, and installation (except construction) services
For GST purposes in India, services classified under HSN code 9987 can include:
- 99871: Maintenance and repair services of fabricated metal products, machinery, and equipment
- 99872: Maintenance and repair services of office and accounting machinery, computers, and peripheral equipment
- 99873: Installation services of industrial, manufacturing, and similar machinery and equipment
- 99874: Repair services of other goods
- 99875: Maintenance and repair services of motor vehicles, motorcycles, and other transport equipment
- 99876: Installation services of other goods
The GST rate for these services is generally 18%.
