SAC Code 998372 -- – Public opinion polling services (GST Rate 18%)

SAC Code 998372

Public opinion polling services

SAC998372

Public opinion polling services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998372
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 Public opinion polling 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

998371
Market research services
18%
998311
Management consulting and management services including financial, str
18%
998312
Business consulting services including pubic relations services
18%
998313
Information technology (IT) consulting and support services
18%
998314
Information technology (IT) design and development services
18%

Frequently asked questions

What is SAC Code 998372?
SAC Code 998372 is the official Service Accounting code for Public opinion polling services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998372?
SAC Code 998372 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 998372 belong to?
SAC Code 998372 falls under Chapter 99 -- Services of the GST tariff.
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