SAC code for software development service.
Software development service is classified under SAC code 9983 (Other professional, technical and business services). The GST rate is 18% (condition-dependent — see the table below), effective 2019-01-01, per 11/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate).
SAC 9983 covers professional, technical, and business services that do not fit into more specific service codes. This is a catch-all category for specialized consulting, advisory, and support services provided by professionals and technical experts.
gst rates for software development service
| gst | cgst + sgst | condition |
|---|---|---|
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 46): Services by a veterinary clinic in relation to health care of animals or birds. |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 47): Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 48): Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, |
| 0% | 0% + 0% | EXEMPT (12/2017 S.No 70): Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. |
| 5% | 2.5% + 2.5% | S.No 21 item (i) |
| 18% | 9% + 9% | S.No 21 item (ii) |
| 18% | 9% + 9% | S.No 38 — Read with serial 437 of Schedule I of 9/2025-CT(R) for the goods portion |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
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
also searched as
more specific codes under 9983
- 998311Management consulting and management services including financial, strategic, human resour
- 998312Business consulting services including public relations services
- 998313Information technology consulting and support services
- 998314Information technology design and development services
- 998315Hosting and information technology infrastructure provisioning services
- 998316Information technology infrastructure and network management services
- 998319Other information technology services nowhere else classified
- 998321Architectural advisory services
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Full detail — official text, every sub-code and rate history — on the SAC 9983 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing