This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 998111 | Research and experimental development services in natural sciences |
| 998112 | Research and experimental development services in engineering and technology |
| 998113 | Research and experimental development services in medical sciences and pharmacy |
| 998114 | Research and experimental development services in agricultural sciences |
| 998121 | Research and experimental development services in social sciences |
| 998122 | Research and experimental development services in humanities |
| 998130 | Interdisciplinary research and experimental development services |
| 998141 | Research and development originals in pharmaceuticals, medicines and biotech |
| 998142 | Research and development originals in agriculture |
| 998143 | Research and development originals in electronics, computers and information technology |
| 998149 | Research and development originals in other fields n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
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GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.