---
title: "Social Science Research Services | Professional Social Science Research Solutions"
description: "Expert social science research services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998121."
canonical: "https://busy.in/sac-code-998121/"
---

# Social Science Research under SAC Code 998121

Part of [SAC 9981: Research & development services](https://busy.in/sac-code-9981/).

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.

## 998121 SAC Code GST rate

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.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 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.

## Practical classification guidance

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.

## Frequently asked questions

### What does SAC code 998121 cover in GST?

SAC 998121 covers research and experimental development services in social sciences. It includes economic, behavioural, social and policy research, such as surveys, impact assessments, programme evaluations and socio economic studies conducted for governments, NGOs, corporates or international agencies.

### Does SAC 998121 include social, behavioural, economic and policy research services?

Yes. Studies on consumer behaviour, labour markets, poverty, education impact, public policy outcomes, governance and similar topics are generally classified under SAC 998121. Research agencies and think tanks that design questionnaires, collect data, analyse findings and present policy recommendations typically use this code for their services.

### What GST rate applies to social science research under SAC 998121?

Social and economic research services under SAC 998121 are usually taxed at 18%. GST is charged on project fees and milestone payments. Where projects are funded by government or international bodies, parties should still examine whether GST is payable or whether any specific exemptions apply to that programme.

### Should think tanks and consultants use SAC 998121 for survey and study projects?

Yes. Think tanks, research agencies and academic centres providing commissioned social or economic studies should use SAC 998121 in their invoices. This makes the nature of service clear for GST purposes and separates structured research projects from regular management consulting or market research, which have different SAC codes.

### Can organizations claim ITC on GST paid for SAC 998121 research used for business?

Businesses can generally claim ITC on SAC 998121 services if the research is used to improve their taxable operations, marketing strategy or product planning. For NGOs or entities making exempt supplies, ITC may not be available. Documentation should show how research findings feed into business or programme decisions.

## Explore more

### Other SAC services under 9981

- [998111: R&D](https://busy.in/sac-code-998111/)
- [998112: Engineering Research](https://busy.in/sac-code-998112/)
- [998113: Pharmaceutical R&D](https://busy.in/sac-code-998113/)
- [998114: Agricultural Sciences](https://busy.in/sac-code-998114/)
- [998122: Humanities Research](https://busy.in/sac-code-998122/)
- [998130: Interdisciplinary Research](https://busy.in/sac-code-998130/)
- [998141: Pharma Research](https://busy.in/sac-code-998141/)
- [998142: Agricultural R&D](https://busy.in/sac-code-998142/)
- [998143: Biotechnology Research](https://busy.in/sac-code-998143/)
- [998144: Computer Science Research](https://busy.in/sac-code-998144/)
- [998145: Scientific Research](https://busy.in/sac-code-998145/)

### 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/)