SAC Code 998399 -- – Other professional, technical and business services n.e.c. (GST Rate 18%)

SAC Code 998399

Other professional, technical and business services n.e.c.

SAC998399

Other professional, technical and business services n.e.c.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998399
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 Other professional, technical and business services n.e.c.. 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

998391
Specialty design services including interior design, fashion design, i
18%
998392
Design originals
18%
998393
Scientific and technical consulting services
18%
998394
Original compilations of facts/information
18%
998395
Translation and interpretation services
18%

Frequently asked questions

What is SAC Code 998399?
SAC Code 998399 is the official Service Accounting code for Other professional, technical and business services n.e.c., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998399?
SAC Code 998399 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 998399 belong to?
SAC Code 998399 falls under Chapter 99 -- Services of the GST tariff.
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