SAC Code 998315: Hosting and IT infrastructure provisioning services
SAC code 998315 classifies hosting and it infrastructure provisioning 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. Hosting and IT infrastructure provisioning services falls in this bucket. Full ITC available.
Sample Calculation for Hosting and IT infrastructure provisioning 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 998315
Use SAC code 998315 on every tax invoice for hosting and it infrastructure provisioning 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 998315
What is SAC code 998315?
SAC code 998315 classifies hosting and it infrastructure provisioning services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Hosting and IT infrastructure provisioning services?
Hosting and IT infrastructure provisioning services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Hosting and IT infrastructure provisioning services exempt from GST?
No. Hosting and IT infrastructure provisioning services attracts 18% GST on every taxable sale.