SAC Code 998323: Engineering services (civil, mechanical, electrical)
SAC code 998323 classifies engineering services (civil, mechanical, electrical) 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. Engineering services (civil, mechanical, electrical) falls in this bucket. Full ITC available.
Sample Calculation for Engineering services (civil, mechanical, electrical)
- 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 998323
Use SAC code 998323 on every tax invoice for engineering services (civil, mechanical, electrical). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998323
What is SAC code 998323?
SAC code 998323 classifies engineering services (civil, mechanical, electrical) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Engineering services (civil, mechanical, electrical)?
Engineering services (civil, mechanical, electrical) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Engineering services (civil, mechanical, electrical) exempt from GST?
No. Engineering services (civil, mechanical, electrical) attracts 18% GST on every taxable sale.