SAC Code 998399: Other professional, technical and business services
SAC code 998399 classifies other professional, technical and business 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. Other professional, technical and business services falls in this bucket. Full ITC available.
Sample Calculation for Other professional, technical and business 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 998399
Use SAC code 998399 on every tax invoice for other professional, technical and business 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 998399
What is SAC code 998399?
SAC code 998399 classifies other professional, technical and business services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Other professional, technical and business services?
Other professional, technical and business services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Other professional, technical and business services exempt from GST?
No. Other professional, technical and business services attracts 18% GST on every taxable sale.