GST · SAC 998335 · FY 2026–27
SAC 998335: Engineering Services for Power Projects
SAC 998335 (Engineering Services for Power Projects) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Engineering for power generation, transmission and distribution projects.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9983
18%
Domestic
0% export (LUT)
Heading
9983 — professional & technical services
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 998335
The CBIC Scheme of Classification defines 998335 as "Engineering services for power projects" — designs, plans and studies for facilities that generate electricity (coal, gas, hydro, nuclear, solar, wind, geothermal) and for overhead or underground transmission and distribution lines. Telecommunications and broadcasting projects are 998336; the electrical design of a building is part of 998332. Verified 2026-09-24: this entry previously described electrical and telecommunications engineering generally.
Solar plant design
Wind farm engineering
Transmission line design
Substation engineering
Not this code — general engineering consulting and advisory work → 998331 · structural and building engineering for residential, commercial and institutional buildings → 998332 · process engineering for industrial and manufacturing facilities → 998333
On the invoice
Invoice INV-0092SAC 998335
Solar plant design₹2,20,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹39,600
Amount due₹2,59,600
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Farah, a Chennai-based electrical engineer (TN, state code 33), designs the grid connection for a solar park in Karnataka for a Bengaluru developer (KA, state code 29). Rs. 2,20,000. Inter-state → IGST 18%.
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Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
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