SAC Code 997338
Licensing services for right to use other natural resources including telecommunication spectrum
SAC997338
Licensing services for right to use other natural resources including telecommunication spectrum
18%
IGST
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Licensing services for right to use other natural resources including telecommun. 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.
Frequently asked questions
What is SAC Code 997338?
SAC Code 997338 is the official Service Accounting code for Licensing services for right to use other natural resources including telecommunication spectrum, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 997338?
SAC Code 997338 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 997338 belong to?
SAC Code 997338 falls under Chapter 99 -- Services of the GST tariff.