The primary SAC (Services Accounting Code) for software development and related services is 998314 (Information technology design and development services). This code covers custom software, applications, and related technical consulting, generally taxed at 18% GST. Other related codes include 998315 for hosting/infrastructure and 997331 for software licensing.
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.
IT Consulting Services Under SAC Code 998313. IT consulting services focus on using technology to solve business problems.
Information technology (IT) design and development services
HSN/SAC Code: 998314.
These web hosting services sit close to cloud infrastructure services and IT server hosting solutions. Under GST, such web hosting services are classified under SAC 998315. This SAC code and its GST rate decide how GST is charged on web hosting plans and related infrastructure support.
Under the Goods and Services Tax (GST) system, business consulting services, including public relations services, are identified using the SAC code 998312.
Travel agents and tour operators design itineraries, bundle transport and stay options and charge a service margin on the total package value. Under GST, these activities are generally classified under SAC 998552 and the GST rate under this code directly affects the final price of the tour for the customer.
It Infrastructure Management Services GST Rate for SAC Code 998316. Management consulting, business consulting, IT consulting, web hosting and software related services under these SAC codes are treated as professional and technical services under GST.
HSN Code 998313: Information technology (it) consulting and support services.
The HSN SAC code for Engineering Services is 99833, covered under Chapter 99. Learn more about the HSN SAC Code for Engineering Services, GST rates (IGST, CSGT, SGST).
Management Consulting Services GST Rate for SAC Code 998311
Post the September 2025 rationalisation, most taxable consulting and software development services generally fall within the 18% GST slab with input tax credit for eligible registered recipients.
Contract staffing services
HSN/SAC Code: 998513.
The HSN SAC code for Architectural & Planning Services is 99832, covered under Chapter 99. Learn more about the HSN SAC Code for Architectural & Planning Services, GST rates (IGST, CSGT, SGST).
Metal Casting, Forging & Stamping Services are covered under 99893 HSN SAC code. The first two digits 99 represent the services chapter, and the next two digits represent the major service category. This numeric code classifies services to determine the applicable GST rates in India.
Information technology (IT) consulting and support services
HSN/SAC Code: 998313.
According to the IndiaFilings guide, the development, design, programming, customization, adaptation, upgradation, and implementation of information technology software are considered as the supply of services, which are subject to an 18% GST rate.
9988. Other Manufacturing services on physical inputs (goods) owned by others, 18% with ITC. 18% with ITC. Generic manufacturing or processing services on goods owned by others that are not covered by any concessional job work entry continue to be taxed at the standard service rate.
Explore Other SAC Codes Under 9984
SAC 998433 sits inside heading 9984, which groups broadband access, online information, audio streaming, video streaming, software downloads and other digital content services.
What services are covered under SAC code 995472? SAC 995472 covers plastering services.
Scope of SAC Code 9967
These services play a vital role in ensuring the efficient movement of goods and passengers within the transportation industry. Additionally, specific SAC codes exist for transportation of goods by road (9965), air/rail/vessel (9963/9964), and other supporting services (9967).
Tour Operator Services Under SAC Code 998555
There is a dedicated entry for tour operator services taxing the gross tour value at 5% where the provider fulfils the definition of a tour operator and does not claim ITC except on same line input services.
HSN Code 997313: Leasing or rental services concerning construction machinery and equipment with or without operator.
HSN Code 998346: Technical testing and analysis services.