GST Rate on Saas
The GST rate on saas is 18%, under SAC code 997331 (licensing for use of software (saas subscriptions)). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for saas
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997331
- Also covers: software subscription, software 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 saas
- 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 saas
What is the GST rate on saas?
The GST rate on saas is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Saas falls under SAC code 997331.
What is the HSN code for saas?
Saas falls under SAC code 997331, which covers licensing for use of software (saas subscriptions). Show this code on every GST tax invoice line for saas.