SAC Code 998314: Software design and development services
SAC code 998314 classifies software design and development services 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. Software design and development services falls in this bucket. Full ITC available.
Sample Calculation for Software design and development services
- 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 998314
Use SAC code 998314 on every tax invoice for software design and development services. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998314
What is SAC code 998314?
SAC code 998314 classifies software design and development services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Software design and development services?
Software design and development services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Software design and development services exempt from GST?
No. Software design and development services attracts 18% GST on every taxable sale.