SAC Code 998434 -- – Software downloads (GST Rate 18%)

SAC Code 998434

Software downloads

SAC998434

Software downloads

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9984
Subheading: 998434
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 Software downloads. 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

998431
On-line text based information such as online books, newpapers, period
18%
998432
On-line audio content
18%
998433
On-line video content
18%
998439
Other on-line contents n.e.c.
18%
998411
Carrier services
18%

Frequently asked questions

What is SAC Code 998434?
SAC Code 998434 is the official Service Accounting code for Software downloads, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998434?
SAC Code 998434 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 998434 belong to?
SAC Code 998434 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top