Social Science Research Services Under SAC Code 998121
Social Science Research services help organisations explore new ideas, test hypotheses and generate reliable data for better decisions. In day to day work, clients engage research teams to design studies, run experiments, collect evidence and present findings in a structured way.
SAC 998121 is used when the core assignment relates to research services covering social behavior, economics, policy, and society. and often covers specialised topics such as behavioral research, economic research services.
Classifying these assignments under the correct SAC code gives clarity on how GST is applied on research fees and helps both parties keep a clean trail of the services received and delivered.
Social Science Research Services GST Rate for SAC Code 998121
From a GST point of view, social science research fees are treated as supply of services. The taxable value usually includes project based fees, milestone payments, retainers and any related support charges that form part of the same research or advisory mandate.
After the September 2025 GST revision, most research and development services that do not have any special exemption 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 or for business decision making, subject to normal ITC conditions.
The table below summarises the latest standard 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. |
In practice, organisations that provide social science research should apply 18% GST on the taxable value, quote SAC 998121 on tax invoices and keep the same classification in their GST records so that project billing and input tax credit tracking stay simple.
Explore Other SAC Codes Under 9981
SAC 998121 falls under the wider heading 9981, which groups different types of research and development services. Each six digit SAC in this family points to a particular subject focus so that contracts and GST classification follow the actual nature of the work.
Below is a list of related six-digit SAC codes under 9981.
When selecting a code from the 9981 group, service providers should choose the SAC that best describes the central research area, whether it is social science research or some other branch of study. Correct use of the six digit SAC and GST rate in % keeps research contracts, billing and ITC planning clear for both the provider and the client.
Conclusion
SAC 998121 is meant for social science research where structured research work is carried out for a client in return for professional fees. These services are generally taxed at 18% under GST, with ITC normally available to eligible registered recipients when the research supports their taxable business activities. By using SAC 998121 consistently and applying the correct GST rate in %, organisations can keep their research mandates, invoices and GST compliance neat and easy to explain during reviews.
Important Disclaimer
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.