Job Cards & Billing

AC Service GST Invoicing: SAC Code 998714 and Billing Rules

Published on 2026-03-04 · 5 min read · By ACServiceOS Team

Operating a formal AC service business in India requires strict GST compliance. Whether you service residential split air conditioners or maintain commercial VRF plants, correctly applying Services Accounting Code (SAC) 998714 avoids penalties and builds B2B credibility.

GST compliant AC service invoice and billing software on laptop in Indian office

Understanding SAC Code 998714 for HVAC Repair

SAC Code 998714 covers maintenance and repair services of commercial and household machinery, including air conditioning systems. The applicable GST rate for HVAC repair services is 18%, split into 9% CGST and 9% SGST for intra-state billing, or 18% IGST for inter-state service.

Billing Spare Parts vs Labor Charges

Under Indian GST rules, if you provide pure labor maintenance, apply SAC 998714 at 18%. When supplying spare parts (like copper pipe, capacitors, or refrigerant gas), you can either bill them as a composite supply or separate lines with their respective HSN codes (e.g., HSN 8415 for AC parts).

Generating GST Invoices Directly from Service Job Cards

Manually re-typing customer address, GSTIN, job details, and charges into accounting software creates errors. ACServiceOS lets service centers convert completed job cards into structured service receipts and invoices with automated tax calculations.

Input Tax Credit (ITC) Benefits for Commercial Clients

Corporate offices, retail showrooms, and hospitals require valid B2B tax invoices with verified GSTIN to claim ITC. Providing automated GST bills makes your service center their preferred vendor over unorganized local mechanics.

Related Software Workflows

Official Indian Industry & Regulatory References