IT & Software Services SAC Codes & GST Rate
Information technology and software development services including custom software, SaaS platforms, ERP implementation, app development, and IT consulting.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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IT & Software Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998311 | Custom software development | 18% |
| 998312 | Business process management (IT-enabled) | 18% |
| 998313 | IT consulting & advisory services | 18% |
| 998314 | IT infrastructure management | 18% |
| 998315 | Software testing & quality assurance | 18% |
| 998316 | Cloud hosting & SaaS services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — IT & Software Services
A Bengaluru software company invoices a Delhi client ₹5,00,000 for custom ERP development (SAC 998311). This is inter-state supply: IGST at 18% = ₹90,000. Total invoice: ₹5,90,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 998311
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — IT & Software Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What is the GST rate on software development services?
Software development and IT services attract 18% GST (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state). SAC code 998311 applies to custom software development.
Which SAC code applies to SaaS (Software as a Service)?
SaaS platforms fall under SAC 998316 (cloud hosting and IT infrastructure services). GST rate is 18%. Monthly or annual subscription invoices must mention SAC 998316.
Is GST applicable on software exports?
Software services exported to clients outside India qualify as zero-rated supply under GST. The exporter must either pay IGST and claim a refund, or export under a Letter of Undertaking (LUT) without payment of tax.
Do IT freelancers need to register for GST?
IT freelancers with annual turnover exceeding ₹20 lakh (₹10 lakh in special category states) must register for GST. Freelancers providing services to overseas clients — even below ₹20 lakh — may voluntarily register to claim ITC and issue proper export invoices.
GST Invoice Guide for IT & Software Developers
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for IT & Software Developers.
View IT & Software Developers Invoice GuideOther Service Categories
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