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