SAC Code 18% GST Services
998313
Information technology consulting and support services
SAC Code 998313
Description Information technology consulting and support services
GST Rate 18%
CGST 9%
SGST 9%
IGST (inter-state) 18%
Code Type SAC (Services)

⚠️ Compliance Alerts

TDS Applicable Section 194J @ 2%

IT consulting and support. Deduct TDS when payment exceeds ₹30,000 per transaction.

📒 Accounting Treatment

When you purchase this
When you sell this

Typical GL mapping for Indian SMEs. Your CA may customize accounts per your Chart of Accounts.

📄 Create Invoice with SAC 998313 🧮 Calculate Tax at 18%
Create GST Invoices with Auto-HSN Lookup → Try 1010 Free

About SAC Code 998313

SAC Code 998313 covers Information technology consulting and support services 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 998313 on GST Invoices

Related SAC Codes

Related Free Tools

1010 automatically suggests the correct SAC code when you create invoices, using AI to match your product descriptions to the CBIC master list of 22,000+ codes. Start your free trial →

Last verified: 2026-06-26 · Source: CBIC Master Tariff