SAC Code 998313: IT design and development services (custom software, websites)

SAC code 998313 classifies it design and development services (custom software, websites) 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. IT design and development services (custom software, websites) falls in this bucket. Full ITC available.

Sample Calculation for IT design and development services (custom software, websites)

• 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 998313

Use SAC code 998313 on every tax invoice for it design and development services (custom software, websites). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about SAC 998313