Mining Exploration License Services Under SAC Code 997337
Mining Exploration License Services GST Rate for SAC Code 997337
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation | 12% with ITC or 18% with ITC | 18% with ITC | Rate charts for IPR-related licensing under 99733 show this code with 12% / 18% historically, but most recent SAC-wise tools now list 18%. With GST 2.0 merging 12% slabs into 5% or 18% and no explicit 5% entry for this service, the practical rate is 18% with ITC from 22 Sep 2025. |
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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 997337 cover in GST?
SAC 997337 covers environmental, water, sewerage and waste engineering services. It includes planning and design of sewage treatment plants, solid waste facilities, drainage systems, landfills and pollution control infrastructure. Consultants provide technical solutions for safe disposal, treatment and management of waste and wastewater for cities and industries.
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Does SAC 997337 include environmental and waste, water and sewerage engineering services?
Yes. Services like designing STPs, ETPs, landfills, drainage networks, stormwater systems or waste management plants generally fall under SAC 997337. These assignments may include feasibility studies, detailed engineering, environmental impact assessments and technical advisory for meeting regulatory compliance and sustainability norms in public and private projects.
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What GST rate applies to waste management engineering under SAC 997337?
Environmental and waste engineering services under SAC 997337 are typically taxed at 18%. GST is applied on consulting fees, design charges and technical reports. Certain government projects may get special treatment, so both consultants and project owners should check current exemptions or reduced rate notifications, if any, before billing.
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Should consultants for STP, landfill or drainage projects use SAC 997337?
Yes. Engineering firms that design sewage plants, drainage lines, landfill cells or waste sorting plants should use SAC 997337 on their invoices. Correct classification helps authorities and companies distinguish between technical consultancy, turnkey construction and operations contracts, which may have separate SAC codes and different tax treatments.
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Can municipalities or companies claim ITC on GST paid for SAC 997337 services where eligible?
Where the recipient is a registered entity making taxable supplies, ITC on SAC 997337 services is generally allowed. For municipalities, eligibility depends on whether they are registered and how the project is structured. Clear contracts, proper tax invoices and linkage of services to taxable output are essential for ITC.