SAC code for software.
Software's code depends on what you are supplying. Developing custom software for a client is SAC 998314. Granting a licence to use existing software is SAC 997331. Software delivered as a download is SAC 998434. Software supplied on a physical medium such as a CD, DVD or USB drive is goods under HSN 8523. IT consulting and support around software is SAC 998313.
Which code applies
| if it is… | code | gst |
|---|---|---|
| Custom software development for a clientInformation technology design and development services | 998314 | 18% |
| Licence to use existing softwareLicensing services for the right to use computer software and databases | 997331 | 18% |
| Software sold as a downloadSoftware downloads | 998434 | 18% |
| Packaged software on CD, DVD or USB driveDiscs, tapes, solid-state non-volatile storage devices, smart cards and other media… | 8523 | 18% |
| Software consulting, implementation supportInformation technology consulting and support services | 998313 | 18% |
rates are the current ones for each code; open a code for the notification entry and conditions
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compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing