CA Student
15927 Points
Joined May 2011
Taxable @ 18%. SAC 998714: Maintenance and repair of transport machinery and equipment.
As per ‘Explanatory Notes to the Scheme of Classification of Services’, this service code includes cleaning and routine maintenance services, such as vehicle laundry and car-wash services, undersealing, polishing and waxing services, etc.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Explanatory_notes.pdf;jsessionid=803C8774E85D99159D30F6A7787ADEA7