Services Under SAC Code 998142
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Services GST Rate for SAC Code 998142
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998142 | Research and development originals in agriculture | 18% with ITC | 18% with ITC | This follows the same logic as 998141: SAC-wise research charts show 18% GST with ITC and the GST 2.0 changes do not introduce a different slab for these outputs. |
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