GST · SAC 998393 · FY 2026–27
SAC 998393: Scientific and Technical Consulting Services
SAC 998393 (Scientific and Technical Consulting 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: Environmental, statistical and other scientific or technical advisory work.
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 998393
The CBIC Scheme of Classification defines 998393 as "Scientific and technical consulting services". Its explanatory notes list environmental assessments and audits, site-remediation planning, natural-resource and waste-management consulting, environmental policy advice, and scientific consulting by mathematicians, statisticians and the like. Engineering advice is 998331; testing and analysis of materials or equipment is 998346. Verified 2026-09-24: this entry previously described translation, which is 998395.
Environmental impact assessment
Environmental compliance audit
Waste-management consulting
Statistical consulting
Not this code — general engineering consulting and advisory work → 998331 · testing and analysis of materials, products and equipment → 998346 · professional services not classified elsewhere → 998399
On the invoice
Invoice INV-0092SAC 998393
Environmental impact assessment₹2,60,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹46,800
Amount due₹3,06,800
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Anjali, a Bengaluru-based environmental consultant (KA, state code 29), carries out an environmental compliance audit for a Hyderabad pharma manufacturer (TS, state code 36). Rs. 2,60,000. 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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