SAC 998113 is the services accounting code for research and experimental development services in medical sciences and pharmacy, under heading 9981 (research and development services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998113 at a glance
| SAC (6 digits) | 998113 |
|---|---|
| Group (5 digits) | 99811 |
| Heading (4 digits) | 9981: Research and development services |
| Section | 8: Business and production services |
| Description | Research and experimental development services in medical sciences and pharmacy |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Research and development services: 18% under 11/2017-CT(R), S. No. 19.
Rate entry for SAC 998113
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. 19 | Research and development services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998113
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 998113 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9981) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998113) 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 9981
- SAC 998111: Research and experimental development services in natural sciences (18%)
- SAC 998112: Research and experimental development services in engineering and technology (18%)
- SAC 998114: Research and experimental development services in agricultural sciences (18%)
- SAC 998121: Research and experimental development services in social sciences (18%)
- SAC 998122: Research and experimental development services in humanities (18%)
- SAC 998130: Interdisciplinary research and experimental development services (18%)
- SAC 998141: Research and development originals in pharmaceuticals (18%)
- SAC 998142: Research and development originals in agriculture (18%)
- SAC 998143: Research and development originals in biotechnology (18%)
- SAC 998144: Research and development originals in computer related sciences (18%)
- SAC 998145: Research and development originals in other fields nowhere else classified (18%)
- SAC 998149: Research and development originals in other fields nowhere else classified (18%)
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.