This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9983 – Professional, Technical and IT Services
This SAC chapter applies to service providers who deliver professional expertise, technical skill, or IT-based services to clients. It mainly covers services where the output is knowledge-based, customised, or support-oriented, rather than supply of goods or physical execution of work.
This chapter is commonly used by software developers, IT service providers, consultants, designers, and technical professionals.
| SAC | Service Classification Description | Rate |
|---|---|---|
| 998311 | Professional or technical services provided using specialised knowledge or expertise, excluding legal, accounting, and engineering services. | 18% |
| 998312 | Technical testing, inspection, certification, or evaluation services carried out using specialised methods or equipment. | 18% |
| 998313 | Information technology services involving custom software development, implementation, configuration, integration, maintenance, upgrades, or technical support provided for a specific client, where software is not supplied as a licensed product. | 18% |
| 998314 | Design services involving preparation of technical designs, system architecture, software design, or user interface and experience design. | 18% |
| 998315 | Technical consultancy services involving evaluation or advisory support for systems, processes, or technology environments. | 18% |
| 998319 | Other professional, technical, or business services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- Use this SAC chapter when the service involves custom software or IT work performed for a client.
- This chapter does not cover licensing of software or granting right to use software (refer SAC 997331).
- Online or cloud-based access to software platforms is classified separately under OIDAR services (SAC 998431).
- Classification depends on what service is delivered, not on the business name or industry label.
Statutory Reference
GST classification and rates are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State/Integrated Tax notifications, as amended.