GST · SAC 998399 · FY 2026–27
SAC 998399: Other Professional, Technical and Business Services
SAC 998399 (Other Professional, Technical and Business 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: Professional services not classified elsewhere.
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 998399
The CBIC Scheme of Classification defines 998399 as "Other professional, technical and business services nowhere else classified". It is a residual code: its explanatory notes name drafting services (detailed drawings and plans prepared from engineering or architectural specifications) and compilation of facts and information. Try a specific code first — IT, design, consulting, legal and accounting all have their own.
Drafting from engineering or architectural specifications
Compilation of facts and information
Professional services classified nowhere else
Not this code — strategy, operations and general management consulting → 998311 · custom software development and design — the most common freelance dev sac → 998314 · industrial, fashion, graphic and other specialty design → 998391
On the invoice
Invoice INV-0092SAC 998399
Drafting from engineering or architectural specifications₹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.
Vivek, a Hyderabad-based CAD draftsman (TS, state code 36), prepares detailed shop drawings from an engineer's specifications for a Delhi fabrication firm (DL, state code 07). Rs. 1,00,000. 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?
Under Rs. 20 lakh turnover — do I need to register and charge 18%?
Wrong SAC code on past invoices — how bad is it?
Does SAC 998399 change under GST 2.0?
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.
Related codes
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