Nearly every freelance service in India is taxed at 18% GST: 9% CGST + 9% SGST within a state, 18% IGST between states, and 0% on exports under a Letter of Undertaking. The SAC code tells your client what the service is; the exceptions to 18% are below.
Since the GST 2.0 rate rationalisation of 22 September 2025, goods sit in two main slabs — but nearly all freelance services stay where they were: 18%. The exceptions that matter are below.
0%
Exports of services under LUT — zero-rated, credits intact
5%
Merit slab — a few transport & job-work services; rare for freelancers
18%
Standard rate — design, dev, consulting, writing, marketing: SAC 9983
40%
Demerit slab — sin & luxury goods only; never services
Registered and billing an Indian client? 18%. Billing a foreign client with an LUT on file? 0%. That one distinction is most of freelancer GST.
The code card
SACWhat it coversHeadingRate
998313IT advisory, architecture review and ongoing technical support998318%
998314Custom software development and design — the most common freelance dev SAC998318%
998315Server hosting, cloud infrastructure and managed-service provisioning998318%
Rates as notified for FY 2026–27 and can change mid-year. This page is general information, not tax advice. Verify with CBIC's services rate schedule or your CA before you file.
For the CA reading this
The deadline sheet you already send, with your name on it
Every statutory date for the month — GST returns, advance tax, and the dates your client's own customers owe them: when the TDS they withheld must reach the department, and when the certificate is due. Add your firm's name and forward it as it stands. No signup, no email, nothing to accept.
