What should be the SAC Code

what are tha tax rates for servicing of fire extinguishers. does it comes under any service if so then what is the SAC code for this, my client do not using any material for this. What should be the SAC code and rate of tax under GST
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For servicing fire extinguishers, use SAC 9987 with a GST rate of 18%, regardless of whether materials are consumed.

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