--- title: "Biotechnology Research Services | Professional Biotechnology Research Solutions" description: "Expert biotechnology research services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998143." canonical: "https://busy.in/sac-code-998143/" --- # Biotechnology Research under SAC Code 998143 Part of [SAC 9981: Research & development services](https://busy.in/sac-code-9981/). Biotechnology research services focus on advanced R and D in life sciences, including genetic research, bio process development and biotech R and D for new therapies and products. Specialist teams run labs, clinical studies and pilots for pharma, agriculture and industrial clients. Under GST, these biotechnology research services are classified under SAC 998143. This SAC code and its GST rate decide how GST is charged on biotech research projects and retainers. ## 998143 SAC Code GST rate Biotechnology, computer science and scientific research activities under these SAC codes are treated as research and development services under GST. The taxable value normally includes research fees, milestone payments and retainers billed to clients for R and D work, excluding any clearly identified government taxes or out of pocket expenses charged at actuals. After the September 2025 rationalisation, regular commercial research and development services that are not covered by a special exemption are generally placed in the 18% slab with input tax credit for registered business clients. Certain government funded or educational research projects may continue to enjoy concessional or special treatment as per the latest GST notifications, so providers should check those conditions carefully. **The table below explains the prevailing GST treatment for SAC code 998143, showing the standard 18% slab for taxable research services and cases where notified benefits may apply.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 998143 | Research and development originals in biotechnology | 18% with ITC | 18% with ITC | Biotech research originals are treated as technical research services and taxed at 18% with ITC. The rationalised structure retains 18% as the standard services rate, with no explicit cut for this category. | Research organisations and R and D service providers using this SAC code should mention the SAC, taxable value, GST rate in % and tax amount clearly on invoices. The same classification and rate should be followed in GSTR 1 and GSTR 3B so that business clients can claim input tax credit properly and defend the treatment during any GST audit or review. ## Practical classification guidance Universities, labs and private research organisations should choose the SAC that best describes the main research work, for example biotechnology research, computer science research or broader scientific research services. Using the correct SAC and GST rate in % helps clients understand the tax treatment, supports clean input tax credit flow and reduces the chance of disputes during GST assessments. ## Conclusion Biotechnology research services under SAC 998143 cover advanced life science R and D, including genetic research and bio process development for pharma, agriculture and industrial clients. These services are usually taxable at 18% with input tax credit for business customers, except where a specific exemption or concessional scheme applies. Providers should apply the correct GST rate in %, mention SAC 998143 on invoices and keep consistent treatment in GST returns so that clients can justify input tax credit during any GST review. ## Frequently asked questions ### What is SAC code 998143 in GST? SAC code 998143 is used to classify biotechnology research and development services under GST It helps suppliers describe the service correctly on invoices and returns Choose it when the main supply matches this category and no more specific SAC fits Accurate classification reduces disputes during audits and improves reporting consistency ### Does SAC 998143 cover R&D services for biotechnology and life sciences innovations? Yes SAC 998143 generally includes services that match biotechnology research and development services as described in the contract and invoice Include only the core activities covered by this category If the service is mainly another specific activity use the more specific SAC instead Always align the SAC with actual deliverables ### What GST rate applies to biomedical research services under SAC 998143? For most services under this code GST is commonly 18% but confirm the rate based on the exact nature of supply Check place of supply rules exemptions and any special conditions in notifications Apply GST on the taxable value shown in the invoice If you bundle multiple services the principal ### Should biotech labs bill contract research projects using SAC 998143? Use SAC 998143 when your service clearly fits biotechnology research and development services and other detailed SAC options do not describe it better If you provide a specific named service like broadband access security guarding or payroll processing prefer the dedicated SAC Document your reasoning in case of future queries ### Can pharma or life science companies claim ITC on GST paid for SAC 998143 services? Yes registered businesses can usually claim ITC on GST charged under SAC 998143 if the service is used for business and linked to taxable supplies The supplier must upload the invoice and you must pay the tax Follow ITC conditions like invoice matching receipt of service and blocked credit rules ## 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/) - [998121: Social Science Research](https://busy.in/sac-code-998121/) - [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/) - [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/)