Services Under SAC Code 998121
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Services GST Rate for SAC Code 998121
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998121 | Research and experimental development services in social sciences. | 18% with ITC | 18% with ITC | Social-science research under 998121 is grouped with other research services and shown at 18% in SAC-wise charts. No new 5% entry has been created for this code, so the standard rate remains 18% after GST 2.0. |
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