GST · SAC 998392 · FY 2026–27
SAC 998392: Design Originals
SAC 998392 (Design Originals) 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: Supplying an original design you created on your own account.
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 998392
The CBIC Scheme of Classification defines 998392 as "Design originals" — original design concepts, industrial product designs, aesthetic and graphic designs produced on your own account, typically to sell or license later — as distinct from being engaged to design something for a client, which is 998391. Licensing someone to use a design you keep is a separate service: the explanatory notes put licences for industrial designs and other intellectual property in 997339 (group 99733), and heading 9973 carries its own rate entries, so check with your CA before invoicing a licence. It is NOT a photography code. Photography sits in group 99838: portrait is 998381, advertising and related photography is 998382, event photography and videography is 998383, and processing is 998386. Verified 2026-09-24: this entry previously described licensing as 998392.
An original typeface designed on spec
A pre-made design concept sold outright
Stock design originals
Not this code — industrial, fashion, graphic and other specialty design → 998391 · original trademarks and franchise systems created on your own account → 998396 · professional services not classified elsewhere → 998399
On the invoice
Invoice INV-0092SAC 998392
An original typeface designed on spec₹75,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹13,500
Amount due₹88,500
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Zara, a Mumbai-based type designer (MH, state code 27), supplies an original typeface she designed on her own account to a Mumbai D2C brand (MH, state code 27). Rs. 75,000. Intra-state → CGST 9% + SGST 9%. Had the brand commissioned her to design something new, the code would be 998391.
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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
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.
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.
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