The HSN (Harmonized System of Nomenclature) code for air conditioning (AC) repair services typically falls under 9987, which pertains to "Maintenance, repair, and installation (except construction) services."
Here’s a breakdown:
- 99: Services (rather than goods)
- 87: Maintenance, repair, and installation (except construction) services
Specifically, for AC repair services:
- 99872: Maintenance and repair services of office and accounting machinery, computers, and peripheral equipment. However, for more specific services like AC repair, it would be classified as:
- 99873: Maintenance and repair services of fabricated metal products, machinery, and equipment.
The GST rate for these services is generally 18%.
