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SAC CodeProfessional & IT Services

SAC Code 998314: IT Design & Development Services

Information technology (IT) design and development services

GST Rate18%
CGST + SGST9% ×2
IGST18%

What does SAC Code 998314 cover?

Custom software design and development, web and mobile app development, and related programming services. The go-to SAC for software developers and web/app studios.

Examples classified under SAC Code 998314

  • Custom software development
  • Website & web app development
  • Mobile app development

GST calculation for SAC Code 998314

At a 18% rate, the tax splits by where your customer is located:

  • Intra-state (same state): 9% CGST + 9% SGST = 18% total.
  • Inter-state (different states): 18% IGST.

For example, on a taxable value of ₹10,000 the GST works out to ₹1,800 — either as ₹900 CGST + ₹900 SGST, or ₹1,800 IGST. Use our free GST calculator to compute any amount instantly.

Where SAC Code 998314 goes on your invoice

The SAC code is a mandatory field on a GST-compliant invoice for most registered businesses, printed alongside the item description, quantity, taxable value and tax breakup. Our free GST invoice generator includes the SAC field and auto-calculates the CGST/SGST/IGST split for you.

Services Accounting Code (SAC)

SAC (Services Accounting Code) is the classification system used under GST to identify services and map them to the correct tax rate.

Note: GST rates and classifications are revised periodically. This page reflects the common rate for SAC Code 998314; always confirm the current rate for your exact product/service on the official GST portal before invoicing.

Related codes in Professional & IT Services

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