SAC Code 998111: Research and development services in natural sciences
SAC code 998111 classifies research and development services in natural sciences 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. Research and development services in natural sciences falls in this bucket. Full ITC available.
Sample Calculation for Research and development services in natural sciences
- 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 998111
Use SAC code 998111 on every tax invoice for research and development services in natural sciences. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998111
What is SAC code 998111?
SAC code 998111 classifies research and development services in natural sciences under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Research and development services in natural sciences?
Research and development services in natural sciences attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Research and development services in natural sciences exempt from GST?
No. Research and development services in natural sciences attracts 18% GST on every taxable sale.