Humanities Research Services Under SAC Code 998122
Humanities 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 998122 is used when the core assignment relates to research and analysis services across culture, history, arts, and humanities. and often covers specialised topics such as cultural studies research, academic 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.
Humanities Research Services GST Rate for SAC Code 998122
From a GST point of view, humanities 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 sets out the current standard GST rate for SAC code 998122.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998122 | Research and experimental development services in humanities | 18% with ITC | 18% with ITC | Humanities research shares the same treatment as other 9981 services. Rate tools and explanatory notes put it at 18% with ITC; the 56th Council’s rationalisation mentions no shift for this group, so there is effectively no change. |
In practice, organisations that provide humanities research should apply 18% GST on the taxable value, quote SAC 998122 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 998122 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.
These are the main 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 humanities 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 998122 is meant for humanities 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 998122 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.
Frequently Asked Questions
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What is SAC code 998122 in GST for humanities research?
SAC 998122 covers research and experimental development in humanities, such as history, literature, culture, arts, philosophy and related fields. It includes funded projects, documentation work, archival studies and cultural research that generate knowledge, reports or curated outputs for institutions, publishers or cultural organisations.
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Does SAC 998122 cover research in culture, history, arts and related fields?
Yes. Projects like documenting heritage sites, studying art movements, compiling oral histories or analysing cultural practices generally fall under SAC 998122. Universities, museums, archives and independent scholars often undertake such research through grants or contracts, delivering reports, catalogues, exhibitions or digital resources as project outcomes.
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What GST rate applies to humanities research services under SAC 998122?
Humanities research services under SAC 998122 are typically taxed at 18%, where they are commercial contracts. Some grants to educational or charitable institutions may have different treatment depending on conditions. Both funders and research providers should check whether specific GST exemptions or clarifications apply to their arrangements.
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Should academic institutions bill funded humanities projects using SAC 998122?
Yes. When universities, research centres or cultural institutions raise invoices for funded humanities projects, they should classify such services under SAC 998122 where GST applies. This separates research services from regular teaching, ticket sales or publishing activities which may have distinct GST classifications or exemptions.
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Can sponsors claim ITC on GST paid for SAC 998122 where research supports business goals?
Sponsors can usually claim ITC on GST paid for SAC 998122 services if the research directly supports their taxable business goals, such as heritage hotels improving tourism offerings or media houses developing content. For purely philanthropic or non business sponsorships, ITC is not normally allowed.