Interdisciplinary Research Services Under SAC Code 998130
Interdisciplinary 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 998130 is used when the core assignment relates to integrated r&d services combining multiple scientific and academic fields..
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.
Interdisciplinary Research Services GST Rate for SAC Code 998130
From a GST point of view, interdisciplinary 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 gives the prevailing standard GST rate for SAC code 998130.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998130 | Interdisciplinary research and experimental development services. | 18% with ITC | 18% with ITC | Interdisciplinary R&D is also in 9981, where current references give an 18% GST rate with ITC. The move to a two-slab structure keeps research services in the 18% bucket. |
In practice, organisations that provide interdisciplinary research should apply 18% GST on the taxable value, quote SAC 998130 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 998130 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 are the major related six-digit SAC codes under parent 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 interdisciplinary 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 998130 is meant for interdisciplinary 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 998130 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 does SAC code 998130 cover in GST?
SAC 998130 covers research and development projects that mix multiple disciplines, such as combining engineering, data science, social science and economics in one assignment. It is used when work cannot be clearly placed under a single R&D SAC code like natural science, engineering or social science research.
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Does SAC 998130 include integrated R&D combining multiple scientific and academic fields?
Yes. When a project blends different fields, for example climate science, economics and technology to design a new solution, it is normally classified under SAC 998130. This code suits multi discipline innovation projects where technical, social, business and policy aspects are studied together in one integrated assignment.
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What GST rate applies to interdisciplinary research under SAC 998130?
Interdisciplinary R&D services under SAC 998130 are generally taxed at the standard GST rate for services, that is 18%. Tax is charged on research fees, retainers and milestone payments. Parties should still confirm if any special exemption or concessional treatment applies to government funded projects or specific schemes.
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When should a project be classified under SAC 998130 instead of a single field SAC code?
Use SAC 998130 when work genuinely spans several fields and no single discipline clearly dominates the scope. If most tasks are engineering R&D with minor support from other areas, an engineering SAC code may be better. The contract, project design and deliverables should guide this classification decision.
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Can companies claim ITC on GST paid for SAC 998130 projects linked to product or policy development?
Companies can usually claim ITC on GST paid for SAC 998130 projects when outputs support taxable business activities, such as new products, policies or services. If research is for exempt activities or non business purposes, ITC may be restricted. Clear documentation linking project outcomes to business use is important.