GST Rate on R&d
The GST rate on r&d is 18%, under SAC code 998111 (research and development services in natural sciences). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for r&d
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998111
- Also covers: research and development, scientific research
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 r&d
- 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 r&d
What is the GST rate on r&d?
The GST rate on r&d is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. R&d falls under SAC code 998111.
What is the HSN code for r&d?
R&d falls under SAC code 998111, which covers research and development services in natural sciences. Show this code on every GST tax invoice line for r&d.