SAC Code 998316: IT infrastructure outsourcing services
SAC code 998316 classifies it infrastructure outsourcing 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. IT infrastructure outsourcing services falls in this bucket. Full ITC available.
Sample Calculation for IT infrastructure outsourcing 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 998316
Use SAC code 998316 on every tax invoice for it infrastructure outsourcing 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 998316
What is SAC code 998316?
SAC code 998316 classifies it infrastructure outsourcing services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for IT infrastructure outsourcing services?
IT infrastructure outsourcing services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is IT infrastructure outsourcing services exempt from GST?
No. IT infrastructure outsourcing services attracts 18% GST on every taxable sale.