What is SAC code 998122?

SAC (Service Accounting Code) 998122 classifies research and experimental development services in humanities 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 998122

Issuing tax invoices for research and experimental development services in humanities
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.

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