GST · SAC 998346 · FY 2026–27
SAC 998346: Technical Testing and Analysis Services
SAC 998346 (Technical Testing and Analysis Services) 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: Testing and analysis of materials, products and equipment.
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 998346
The CBIC Scheme of Classification defines 998346 as "Technical testing and analysis services" — testing the chemical, biological and physical properties of materials (air, water, soil, metals, concrete, food), testing machinery and equipment, periodic vehicle inspection, and non-destructive radiographic, magnetic or ultrasonic testing of parts and welds. Medical testing is not here; it sits in group 99931. Scientific and technical advice is 998393. Verified 2026-09-24: this entry previously described scientific consulting, which is 998393.
Materials and soil testing
Non-destructive testing (NDT) of welds and parts
Equipment performance testing
Not this code — general engineering consulting and advisory work → 998331 · environmental, statistical and other scientific or technical advisory work → 998393 · geological, geophysical and earth-sciences consulting → 998341
On the invoice
Invoice INV-0092SAC 998346
Materials and soil testing₹1,20,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹21,600
Amount due₹1,41,600
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Kiran, a Vadodara-based NDT inspector (GJ, state code 24), carries out ultrasonic weld testing at a Pune fabrication plant (MH, state code 27). Rs. 1,20,000. 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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