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Professional
SAC 9981
Research and development services
18% GST
What is SAC code 9981?
SAC (Service Accounting Code) 9981 classifies research and development services under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Professional service category.
GST rate
18%
Intra-state split
CGST 9% + SGST 9%
When to use SAC 9981
Issuing tax invoices for research and development services
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.