GST · SAC 998391 · FY 2026–27

SAC 998391: Specialty Design Services

SAC 998391 (Specialty Design 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: Industrial, fashion, graphic and other specialty design.

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)

Reverse charge

No — forward charge

What falls under 998391

The CBIC Scheme of Classification defines 998391 as "Specialty design services including interior design, fashion design, industrial design and other specialty design services"; its explanatory notes name graphic design, including graphic design for advertising, and package design. Use it for commissioned industrial, fashion, jewellery, packaging and graphic design. Designing a website or app is 998314 instead.

Industrial design

Packaging design

Brand identity

Graphic design

Not this code — custom software development and design — the most common freelance dev sac → 998314 · ad creation, campaign design and media placement → 998361 · supplying an original design you created on your own account → 998392

On the invoice

Invoice INV-0092SAC 998391

Industrial design₹1,00,000

CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹18,000

Amount due₹1,18,000

Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.

A freelance brand-identity designer in Pune (MH state code 27) creates a logo + brand system for a Hyderabad-based D2C cosmetics startup (TS state code 36). Rs. 1,00,000 fixed-price. Inter-state → IGST 18%.

Put this code on a real invoiceFree GST invoice generator — SAC prefilled, CGST-SGST vs IGST resolved from the client's state. No signup.

FAQ

Do I have to print the SAC code on my invoices?

Depends on turnover: up to Rs. 5 crore, the 4-digit SAC (9983) is enough on B2B invoices; above that, 6 digits are required. Printing the full 6-digit code (998391) everywhere is simplest and never wrong.

Under Rs. 20 lakh turnover — do I need to register and charge 18%?

Below Rs. 20 lakh aggregate turnover, registration is optional for pure service providers — you invoice without GST entirely. The Rs. 10 lakh threshold applies in only four special-category states (Manipur, Mizoram, Nagaland, Tripura), not the eleven usually listed online. Once registered, 18% applies to every domestic invoice regardless of turnover.

Wrong SAC code on past invoices — how bad is it?

If the rate charged was right, it is a clerical issue — fix it going forward. A wrong code with a wrong rate is the real problem; that needs a credit note and a corrected invoice. Mismatched SACs also cause GSTR-1 Table 12 disclosure issues and can trigger ITC audit queries at the client end.

Does SAC 998391 change under GST 2.0?

No. The September 2025 rate rationalisation reshuffled the goods slabs; professional and technical services stayed at the 18% standard rate, and export zero-rating under LUT is unchanged.

Notification reference: Notification 11/2017-CT(R) dated 28 June 2017, serial 21 item (ii), Heading 9983 — "Other professional, technical and business services" — 9% CGST + 9% SGST (18%). Unchanged 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

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.

Firm name (optional)Month

Download the image

The image is the one that travels on WhatsApp. Dates are statutory, not advice — the sheet says which rows bind whom.

Sources

Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.

Billing 998391 as a freelancer

Use Case

GST on Export of Services Without an LUT: What It Costs and What You Can Still Do

9 min read →Tax Guide

GST Registration Limit for Freelancers: Have You Already Crossed It?

9 min read →Tax Guide

Your Client Wants a GST Bill and You Have No GST Number

9 min read →

Related codes

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