SAC Code 998121
Research and experimental development services in social sciences.
SAC998121
Research and experimental development services in social sciences.
18%
IGST
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Research and experimental development services in social sciences.. 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 998121?
SAC Code 998121 is the official Service Accounting code for Research and experimental development services in social sciences., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998121?
SAC Code 998121 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 998121 belong to?
SAC Code 998121 falls under Chapter 99 -- Services of the GST tariff.