About SAC Code 998145
SAC Code 998145 covers Research and development originals in other fields nowhere else classified and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged.
How to Use SAC Code 998145 on GST Invoices
- Include the SAC code 998145 on every GST invoice for research and development originals in other fields nowhere else classified
- Businesses with turnover above ₹5 crore must use 6-digit SAC codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The SAC code must match the product/service description on your invoice
- Incorrect SAC codes can lead to GST notices and ITC mismatches
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