SAC code for information technology services.
Information technology services is classified under SAC code 998314 (Information technology design and development services). The GST rate is 18%, effective 2025-09-22, per 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate).
Services related to designing and developing software, applications, websites, and IT systems. This covers custom software creation, coding, programming, system architecture, and related technical development work.
gst rate for information technology services
| gst | cgst + sgst | condition |
|---|---|---|
| 18% | 9% + 9% | S.No 21 item (ii) |
source: 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 9983
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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Full detail — official text, every sub-code and rate history — on the SAC 998314 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing