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 |
|---|---|
| 998311 | Management consulting and management services including financial, strategic, HR, marketing, operations and supply chain |
| 998312 | Business consulting services including public relations services |
| 998313 | Information technology (IT) consulting and support services |
| 998314 | Information technology (IT) design and development services |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services |
| 998316 | IT infrastructure and network management services |
| 998319 | Other information technology services n.e.c. |
| 998321 | Architectural advisory services |
| 998322 | Architectural services for residential building projects |
| 998323 | Architectural services for non-residential building projects |
| 998324 | Historical restoration architectural services |
| 998325 | Urban planning services |
| 998326 | Rural land planning services |
| 998327 | Project site master planning services |
| 998328 | Landscape architectural services and advisory services |
| 998331 | Engineering advisory services |
| 998332 | Engineering services for building projects |
| 998333 | Engineering services for industrial and manufacturing projects |
| 998334 | Engineering services for transportation projects |
| 998335 | Engineering services for power projects |
| 998336 | Engineering services for telecommunications and broadcasting projects |
| 998337 | Engineering services for waste management projects |
| 998338 | Engineering services for other projects n.e.c. |
| 998339 | Project management services for construction projects |
| 998341 | Geological and geophysical consulting services |
| 998342 | Subsurface surveying services |
| 998343 | Mineral exploration and evaluation |
| 998344 | Surface surveying and map-making services |
| 998345 | Weather forecasting and meteorological services |
| 998346 | Technical testing and analysis services |
| 998347 | Certification of ships, aircraft, dams and similar |
| 998348 | Certification and authentication of works of art |
| 998349 | Other technical and scientific services n.e.c. |
| 998351 | Veterinary services for pet animals |
| 998352 | Veterinary services for livestock |
| 998359 | Other veterinary services n.e.c. |
| 998361 | Advertising services |
| 998362 | Purchase or sale of advertising space or time, on commission |
| 998363 | Sale of advertising space in print media except on commission |
| 998364 | Sale of TV and radio advertising time |
| 998365 | Sale of internet advertising space |
| 998366 | Sale of other advertising space or time except on commission |
| 998371 | Market research services |
| 998372 | Public opinion polling services |
| 998381 | Portrait photography services |
| 998382 | Advertising and related photography services |
| 998383 | Event photography and event videography services |
| 998384 | Specialty photography services |
| 998385 | Restoration and retouching services of photography |
| 998386 | Photographic and videographic processing services |
| 998387 | Other photography and videography and their processing services n.e.c. |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design |
| 998392 | Design originals |
| 998393 | Scientific and technical consulting services |
| 998394 | Original compilations of facts and information |
| 998395 | Translation and interpretation services |
| 998396 | Trademarks and franchises |
| 998397 | Sponsorship services and brand promotion services |
| 998399 | Other professional, technical and business services 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 →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
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.