SAC Code 998314 -- – Information technology (IT) design and development services (GST Rate 18%)

SAC Code 998314

Information technology (IT) design and development services

SAC998314

Information technology (IT) design and development services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998314
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 Information technology (IT) design and development services. 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

998311
Management consulting and management services including financial, str
18%
998312
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18%
998313
Information technology (IT) consulting and support services
18%
998315
Hosting and information technology (IT) infrastructure provisioning se
18%
998316
IT infrastructure and network management services
18%

Frequently asked questions

What is SAC Code 998314?
SAC Code 998314 is the official Service Accounting code for Information technology (IT) design and development services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998314?
SAC Code 998314 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 998314 belong to?
SAC Code 998314 falls under Chapter 99 -- Services of the GST tariff.
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