SAC 998396 is the services accounting code for trademarks and franchises, under heading 9983 (other professional, technical and business services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 998396 at a glance
| SAC (6 digits) | 998396 |
|---|---|
| Group (5 digits) | 99839 |
| Heading (4 digits) | 9983: Other professional, technical and business services |
| Section | 8: Business and production services |
| Description | Trademarks and franchises |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Other professional, technical and business services: 18% under 11/2017-CT(R), S. No. 21, item (ii).
Rate entry for SAC 998396
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. 21, item (ii) | Other professional, technical and business services | 18% | None |
Worked example: a ₹1,000 bill under SAC 998396
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 998396 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9983) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (998396) 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 9983
- SAC 998391: Specialty design services including interior design, fashion design, industrial design and other specialty design services (18%)
- SAC 998392: Design originals (18%)
- SAC 998393: Scientific and technical consulting services (18%)
- SAC 998394: Original compilations of facts or information (18%)
- SAC 998395: Translation and interpretation services (18%)
- SAC 998397: Sponsorship services and brand promotion services (18%)
- SAC 998398: Sponsorship services and brand promotion services (18%)
- SAC 998399: Other professional, technical and business services nowhere else classified (18%)
- SAC 998311: Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management (18%)
- SAC 998312: Business consulting services including public relations services (18%)
- SAC 998313: Information technology consulting and support services (18%)
- SAC 998314: Information technology design and development services (18%)
- SAC 998315: Hosting and information technology infrastructure provisioning services (18%)
- SAC 998316: Information technology infrastructure and network management services (18%)
- SAC 998319: Other information technology services nowhere else classified (18%)
- SAC 998321: Architectural advisory services (18%)
- SAC 998322: Architectural services for residential building projects (18%)
- SAC 998323: Architectural services for non-residential building projects (18%)
- SAC 998324: Historical restoration architectural services (18%)
- SAC 998325: Urban planning services (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.