SAC Code 997321: Licensing services for use of databases
SAC code 997321 classifies licensing services for use of databases under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Licensing services for use of databases falls in this bucket. Full ITC available.
Sample Calculation for Licensing services for use of databases
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 997321
Use SAC code 997321 on every tax invoice for licensing services for use of databases. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997321
What is SAC code 997321?
SAC code 997321 classifies licensing services for use of databases under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Licensing services for use of databases?
Licensing services for use of databases attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Licensing services for use of databases exempt from GST?
No. Licensing services for use of databases attracts 18% GST on every taxable sale.