The primary SAC (Service Accounting Code) for software support services, including annual maintenance contracts (AMC), troubleshooting, and technical support, is 998314 (Information technology (IT) design and development services) or 998313 (Information technology (IT) design and development services). These services generally attract a 18% GST rate.
HSN Code 998313: Information technology (it) consulting and support services.
HSN Code 998314: Information technology (it) design and development services.
HSN Code 997313: Leasing or rental services concerning construction machinery and equipment with or without operator.
HSN Code 998552: Reservation services for accommodation, cruises and package tours.
HSN Code 998525: Guard services.
HSN Code 998346: Technical testing and analysis services.
HSN Code 997312: Leasing or rental services concerning agricultural machinery and equipment with or without operator.
HSN Code 998311: Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
HSN Code 997331: Licensing services for the right to use computer software and databases.
For businesses involved in software development, the SAC code 998314 applies. This includes creating custom software solutions, upgrading existing software, and providing software-related services.
HSN Code 09024020: Tea, whether or not flavoured other black tea (fermented) and other partly fermented tea : black tea, leaf in bulk.
HSN Code 73143100: Zinc Plated Welded Netting.
HSN Code 998713: Maintenance and repair services of computers and peripheral equipment.
GST Rate for HSN Code 30049099 : Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings.
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
HSN Code 998312: Business consulting services including pubic relations services.
Software development services is classified under the HSN code 998314. The first two digits of the code 99 represent the chapter which is Services in which Software development services is classified .
HSN Code 998719: Maintenance and repair services of other machinery and equipments.
HSN Code 997212: Rental or leasing services involving own or leased non-residential property.
GST Rate for HSN Code 73121030 : Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated - stranded wire, ropes and cables : stranded wire.
HSN Code 998343: Mineral exploration and evaluation.
HSN Code 998366: Sale of other advertising space or time (except on commission)
HSN Code 998599: Other support services n.e.c.