GST Rate on Database license
The GST rate on database license is 18%, under SAC code 997321 (licensing services for use of databases). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for database license
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997321
- Also covers: data license
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on database license
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on database license
What is the GST rate on database license?
The GST rate on database license is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Database license falls under SAC code 997321.
What is the HSN code for database license?
Database license falls under SAC code 997321, which covers licensing services for use of databases. Show this code on every GST tax invoice line for database license.