SAC Code 998141 -- – Research and development originals in pharmaceuticals (GST Rate 18%)

SAC Code 998141

Research and development originals in pharmaceuticals

SAC998141

Research and development originals in pharmaceuticals

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9981
Subheading: 998141
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Research and development originals in pharmaceuticals. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998142
Research and development originals in agriculture
18%
998143
Research and development originals in biotechnology
18%
998144
Research and development originals in computer related sciences
18%
998145
Research and development originals in other fields n.e.c.
18%
998111
Research and experimental development services in natural sciences
18%

Frequently asked questions

What is SAC Code 998141?
SAC Code 998141 is the official Service Accounting code for Research and development originals in pharmaceuticals, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998141?
SAC Code 998141 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998141 belong to?
SAC Code 998141 falls under Chapter 99 -- Services of the GST tariff.
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