What is SAC code 998112?

SAC (Service Accounting Code) 998112 classifies research and experimental development services in engineering and technology under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Research service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 998112

Issuing tax invoices for research and experimental development services in engineering and technology
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.

→ Generate invoice with SAC 998112 → Calculate GST at 18%→ Find another SAC