Services Under SAC Code 998122
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Services 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. |
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