---
title: "Spectrum Licensing Services | Professional Spectrum Licensing Solutions"
description: "Expert spectrum licensing services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997338."
canonical: "https://busy.in/sac-code-997338/"
---

# Spectrum Licensing under SAC Code 997338

Part of [SAC 9973: Leasing or rental services](https://busy.in/sac-code-9973/).

Natural Resources Licensing services allow businesses to use specialised resources or knowledge without owning them fully. In day to day work, clients pay a fee or royalty so that they can access these rights or research outputs for their own projects, products or operations.

SAC 997338 is used when the main service is licensing services for the right to use other natural resources including telecommunication spectrum. In simple terms, this code applies where the core agreement is about giving permission or carrying out focused research instead of selling physical goods.

In real life, these services are common in areas like spectrum licensing, telecommunication spectrum usage rights. Using the correct SAC 997338 under GST helps both service providers and clients keep invoices clear and GST treatment consistent.

## 997338 SAC Code GST rate

From a GST point of view, natural resources licensing fees are treated as supply of services. The taxable value usually includes upfront licence fees, recurring royalties, minimum guarantee amounts, renewal charges and any related service or support fees that form part of the same agreement.

After the September 2025 GST revision, most licensing and research based professional services that do not have any special notification continue to fall under the standard 18% slab. Registered business recipients can generally claim input tax credit when these services are used for making taxable supplies, subject to normal ITC conditions.

**The table below shows the latest standard GST rate for SAC code 997338.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum | 18% with ITC | 12% with ITC or 18% with ITC | Licensing of spectrum and similar natural resources falls under the same IPR licensing heading; current SAC-wise references show 18% as the GST rate. The 56th Council’s rationalisation takes previous 12% entries into the 18% band, so 18% with ITC becomes the standard rate thereafter. |

In practice, service providers who offer natural resources licensing should apply 18% GST on the taxable value, quote SAC 997338 on tax invoices and keep the same classification in their GST records so that billing and input tax credit remain simple to review.

## Practical classification guidance

When selecting a code from the 9973 family, businesses should choose the SAC that best describes the central activity, whether it is natural resources licensing or some other related service in the same group. Correct use of the six digit SAC and GST rate in % helps avoid disputes, keeps pricing transparent and makes input tax credit planning easier for both sides.

## Conclusion

SAC 997338 is meant for natural resources licensing where clearly defined rights or research work are supplied in return for a fee or royalty. These services are generally taxed at 18% under GST, with ITC normally available to eligible registered recipients when they use the service for taxable business activities. By classifying bills under SAC 997338 and applying the correct GST rate in %, businesses can keep their contracts, invoices and GST compliance neat and easy to support during reviews or audits.

## Frequently asked questions

### What is SAC code 997338 in GST for specialized engineering services?

SAC 997338 covers specialised engineering services that do not fit neatly into standard categories like building or transport engineering. It may include niche fields such as robotics, advanced materials, specialised machinery design or custom engineering solutions for unique industrial, defence or research applications requiring high technical expertise.

### Does SAC 997338 cover custom engineering projects not classified elsewhere?

Yes. When an engineering assignment is highly specialised and not clearly covered by other engineering SAC codes, it is usually classified under SAC 997338. Examples include prototype design of special purpose machines, defence or aerospace components, or one off experimental systems built for research or pilot use.

### What GST rate applies to specialized engineering consultancy under SAC 997338?

Specialised engineering consultancy under SAC 997338 is generally taxed at 18%. GST applies on professional fees, design charges and related advisory services. Because these projects are often high value and long term, parties should define milestones, billing schedules and tax liability clearly in the contract and invoices.

### When should a firm choose SAC 997338 instead of other specific engineering SAC codes?

A firm should choose SAC 997338 when its services are clearly engineering in nature but do not fall into recognised sub categories such as building, transport, energy or telecom engineering. If the work spans multiple disciplines or involves unique technologies, this residual engineering code is usually appropriate.

### Can clients claim ITC on GST paid for SAC 997338 services used in their projects?

Clients can typically claim ITC on GST paid for SAC 997338 services when specialised engineering directly supports their taxable manufacturing or service activities. If the output is exempt or for personal use, ITC is not allowed. Detailed scope documents and project wise cost records help justify such credits.

## Explore more

### Other SAC services under 9973

- [997311: Transport Equipment Rental](https://busy.in/sac-code-997311/)
- [997312: Agricultural Machinery Rental](https://busy.in/sac-code-997312/)
- [997313: Construction Equipment Rental](https://busy.in/sac-code-997313/)
- [997314: Office Equipment Rental](https://busy.in/sac-code-997314/)
- [997315: Computer Rental](https://busy.in/sac-code-997315/)
- [997316: Telecom Equipment Rental](https://busy.in/sac-code-997316/)
- [997319: Machinery Rental](https://busy.in/sac-code-997319/)
- [997321: Projector Rental](https://busy.in/sac-code-997321/)
- [997322: DVD Rental](https://busy.in/sac-code-997322/)
- [997323: Furniture Rental](https://busy.in/sac-code-997323/)
- [997324: Sports Equipment Rental](https://busy.in/sac-code-997324/)
- [997325: Linen Rental Service](https://busy.in/sac-code-997325/)
- [997326: Clothing Rental](https://busy.in/sac-code-997326/)
- [997327: Tool Rental](https://busy.in/sac-code-997327/)
- [997329: Equipment Rental](https://busy.in/sac-code-997329/)
- [997331: Software Licensing](https://busy.in/sac-code-997331/)
- [997332: Broadcasting Rights](https://busy.in/sac-code-997332/)
- [997333: Image Licensing](https://busy.in/sac-code-997333/)
- [997334: Publishing License](https://busy.in/sac-code-997334/)
- [997335: Technology License](https://busy.in/sac-code-997335/)
- [997336: Trademark Licensing](https://busy.in/sac-code-997336/)
- [997337: Mining Exploration License](https://busy.in/sac-code-997337/)
- [997339: Intellectual Property Rights](https://busy.in/sac-code-997339/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)