SAC 997338 is the services accounting code for licensing services for right to use other natural resources including telecommunication spectrum, under heading 9973 (leasing or rental services without operator). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 997338 at a glance
| SAC (6 digits) | 997338 |
|---|---|
| Group (5 digits) | 99733 |
| Heading (4 digits) | 9973: Leasing or rental services without operator |
| Section | 7: Financial and related services; real estate; rental and leasing services |
| Description | Licensing services for right to use other natural resources including telecommunication spectrum |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other leasing or rental services without operator: 18% under 11/2017-CT(R), S. No. 17, item (viii).
Rate entry for SAC 997338
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 17, item (viii) | Other leasing or rental services without operator | 18% | None |
Worked example: a ₹1,000 bill under SAC 997338
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 997338 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9973) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (997338) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9973
- SAC 997331: Licensing services for the right to use computer software and databases (18%)
- SAC 997332: Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like (18%)
- SAC 997333: Licensing services for the right to reproduce original art works (18%)
- SAC 997334: Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals (18%)
- SAC 997335: Licensing services for the right to use research and development products (18%)
- SAC 997336: Licensing services for the right to use trademarks and franchises (18%)
- SAC 997337: Licensing services for the right to use minerals including its exploration and evaluation (18%)
- SAC 997339: Licensing services for the right to use other intellectual property products and other resources nowhere else classified (18%)
- SAC 997311: Leasing or rental services concerning transport equipments including containers, without operator (rate on the goods)
- SAC 997312: Leasing or rental services concerning agricultural machinery and equipment without operator (rate on the goods)
- SAC 997313: Leasing or rental services concerning construction machinery and equipment without operator (rate on the goods)
- SAC 997314: Leasing or rental services concerning office machinery and equipment (except computers) without operator (rate on the goods)
- SAC 997315: Leasing or rental services concerning computers without operators (rate on the goods)
- SAC 997316: Leasing or rental services concerning telecommunications equipment without operator (rate on the goods)
- SAC 997317: Leasing or rental services concerning other machinery and equipment without operator (rate on the goods)
- SAC 997318: Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (rate on the goods)
- SAC 997319: Leasing or rental services concerning other machinery and equipments without operator (rate on the goods)
- SAC 997321: Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) (rate on the goods)
- SAC 997322: Leasing or rental services concerning video tapes and disks (home entertainment equipment) (rate on the goods)
- SAC 997323: Leasing or rental services concerning furniture and other household appliances (rate on the goods)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.