GST Rate on Software
The GST rate on software is 18%, under SAC code 998314 (software publishing services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for software
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998314
- Also covers: saas, software as a service, subscription software
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 software
- 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 software
What is the GST rate on software?
The GST rate on software is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Software falls under SAC code 998314.
What is the HSN code for software?
Software falls under SAC code 998314, which covers software publishing services. Show this code on every GST tax invoice line for software.