SAC Code 998347 -- – Certification of ships, aircraft, dams, etc. (GST Rate 18%)

SAC Code 998347

Certification of ships, aircraft, dams, etc.

SAC998347

Certification of ships, aircraft, dams, etc.

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998347
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 Certification of ships, aircraft, dams, etc.. 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

998341
Geological and geophysical consulting services
18%
998342
Subsurface surveying services
18%
998343
Mineral exploration and evaluation
18%
998344
Surface surveying and map-making services
18%
998345
Weather forecasting and meteorological services
18%

Frequently asked questions

What is SAC Code 998347?
SAC Code 998347 is the official Service Accounting code for Certification of ships, aircraft, dams, etc., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998347?
SAC Code 998347 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 998347 belong to?
SAC Code 998347 falls under Chapter 99 -- Services of the GST tariff.
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