About SAC Code 998149
SAC Code 998149 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. This code falls under the Services sector (Professional, IT, logistics, hospitality).
How to Use SAC Code 998149 on GST Invoices
- Include the SAC code 998149 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
Related SAC Codes
- 998111 — Research and experimental development services in natural sciences
- 998112 — Research and experimental development services in engineering and technology
- 998113 — Research and experimental development services in medical sciences and pharmacy
- 998114 — Research and experimental development services in agricultural sciences
- 998121 — Research and experimental development services in social sciences
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Last verified: 2026-06-26 · Source: CBIC Master Tariff