9983 SAC Code: Professional, technical & business services

Description

Services provided by the Central Government, State Government, Union territory or local authority by way oftt(a) registration required under any law for the time being in force;(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

Notes

Statutory registration and safety related testing / certification services provided by Central / State / UT / local authorities are exempt as public regulatory functions. They are not part of the slabs rationalised between 12% and 18%.

Description

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Notes

“Taxable services” of recognised incubators are specifically exempt under the conditions in the notification (recognition, scope of activity etc). This innovation / start up support exemption continues unchanged after 22 Sep 2025.

Description

Any services provided by, _(a) the National Skill Development Corporation set up by the Government of India;(b) a Sector Skill Council approved by the National Skill Development Corporation;(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or(iii) any other Scheme implemented by the National Skill Development Corporation.

Notes

Skill development and vocational training services delivered under NSDC / SSC linked schemes remain exempt as long as they match the listed schemes or any scheme notified under that entry. No change under GST 2.0.

Description

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

Notes

Assessment services under the Skill Development Initiative Scheme by empanelled bodies are exempt. The rationalisation of standard service slabs does not alter this special skill development exemption.

Description

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.

Notes

Food safety regulatory services by FSSAI (licensing, registration, sample testing) are covered by a specific exemption entry. There is no notified movement of this entry into the 5% or 18% taxable slabs.

Description

Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.

Notes

Professional-services schedules under heading 9983 describe management consulting at 18%. Some older tables show 5/12/18 plus a specific nil entry linked to a sports event, but for normal business work the rate is 18% and remains unchanged.

Description

Business consulting services including public relations services

Notes

Business and PR consulting is clubbed with other 9983 professional services and taxed at 18%. Standard GST-rate tools for heading 9983 confirm 18% as the default rate.

Description

Information technology (IT) consulting and support services

Notes

IT consulting under 998313 appears with 18% in SAC charts; again, 5/12/18 and a nil concession only applied to a limited sports event window. Under GST 2.0, IT services are treated as typical 18% professional services.

Description

Information technology (IT) design and development services

Notes

Software design and development is classified under 9983. Recent overviews note that “most IT services” are taxed at 18% and there is no notification moving this code into a reduced slab.

Description

Hosting and information technology (IT) infrastructure provisioning services

Notes

Hosting and infra provisioning are treated as IT professional services; standard GST-rate references for 9983 show 18% and allow ITC in normal B2B usage. No change flagged in the Sept 2025 rationalisation.

Description

IT infrastructure and network management services

Notes

Network management services under 998316 are explicitly listed in professional-service schedules with 18% GST. Old notifications mentioning 5/12/18 + nil relate only to FIFA-event work and are not general-case rates.

Description

Other information technology services n.e.c

Notes

Residual IT services (support, maintenance, misc. IT work) fall under the same 18% standard slab for 9983. New GST structure (5% / 18% / 40%) leaves this band unchanged for IT.

Description

Architectural advisory services

Notes

Architectural advisory is treated as a professional service. Multiple GST explainers on architects and engineers clearly say these services are taxed at 18% as they do not appear in any concessional list.

Description

Architectural services for residential building projects

Notes

Residential architectural design under 998322 is also covered by the same 18% rate for architectural services, with ITC available to registered businesses. No separate residential concession in the rate rationalisation.

Description

Architectural services for non-residential building projects

Notes

Commercial / non-residential architectural work is treated identically to residential from a rate perspective. Professional-services tables for 9983 show 18% for architectural SAC codes.

Description

Historical restoration architectural services

Notes

Some rate tables show 5/12/18 options and a nil line only when work is certified as linked to the specified football event. For normal restoration design services, the operative rate is 18% with ITC both before and after 22 Sep 2025.

Description

Urban planning services

Notes

Urban planning under 998325 appears among other 9983 professional services; practical guidance to architects and planners states that such services are taxed at 18% under GST.

Description

Rural land planning services

Notes

Rural planning services share the same heading and rate as urban planning. While technical schedules mention 5/12/18 + nil for certain sports-event work, the standard business rate is 18% with ITC.

Description

Project site master planning services

Notes

Master-planning work for project sites is another 9983 professional service; industry GST guides treat it at 18% and the GST Council’s Sept 2025 communication does not propose any special slab for it.

Description

Landscape architectural services and advisory services

Notes

Landscape architecture is explicitly listed in 9983 professional-service tables with rates 5/12/18 plus a limited nil sports-event clause. For day-to-day supplies, the applied rate is 18% with ITC and remains so after the slab merge.

Description

Engineering advisory services

Notes

Engineering advisory is consistently shown at 18% GST under heading 9983 in SAC lookups and engineering-service GST notes. No rate change has been notified; it continues as a standard 18% professional service.

Description

Engineering services for building projects

Notes

Building-project engineering appears at 18% in multiple rate finders. Like other engineering services, it is not listed for any 5% concession or 40% luxury slab in the Sept 2025 rationalisation.

Description

Engineering services for industrial and manufacturing projects

Notes

Industrial / manufacturing engineering falls in the same 99833 group; GST rate matrices for other professional services show 18% for this SAC and confirm that professional technical services generally stay at 18%.

Description

Engineering services for transportation projects

Notes

Transport-sector engineering (roads, rail, metro design etc.) is included in the engineering-services list under 99833 with 18%. The GST Council’s new structure does not reclassify these services to 5% or 40%.

Description

Engineering services for power projects

Notes

Power-project engineering is explicitly tagged with 18% GST in SAC lookup tools. A detailed engineering-services article also confirms 18% as the rate for architects and engineers in India.

Description

Engineering services for telecommunications and broadcasting projects

Notes

Telecom and broadcasting engineering appears alongside other engineering SAC codes, all at 18%; there is no separate telecom-specific service slab in GST 2.0 for consultancy/design services.

Description

Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.

Notes

Waste, water, sewerage and drainage engineering is also listed under 99833 with an 18% rate. It continues as a standard technical service under the rationalised rate structure.

Description

Engineering services for other projects n.e.c.

Notes

This residual engineering code covers projects not classified elsewhere; professional-services overviews for 9983 mark such services at 18% with ITC and there is no notification reducing this rate in Sept 2025.

Description

Project management services for construction projects

Notes

Classified under professional / technical services. Standard commercial supply charged at 18% before and after GST 2.0. Older schedules showed 5 / 12 / 18 / Nil only for very specific FIFA U-17 Women’s World Cup related work, not for normal projects.

Description

Geological and geophysical consulting services

Notes

Technical consulting for geology and geophysics. Rate tables list 18% as default, with concessional 5 / 12 / Nil only where specially certified for FIFA U-17 event services. Typical commercial consulting stays at 18%.

Description

Subsurface surveying services

Notes

Includes subsurface surveys for construction, mining etc. Shown under “other professional services” with 18% as the operative rate; concessional FIFA-linked entries do not change normal supplies.

Description

Mineral exploration and evaluation

Notes

Mineral exploration / evaluation services are grouped with 99834 scientific and technical services. Normal work continues at 18% GST.

Description

Surface surveying and map-making services

Notes

Map-making and surface surveys taxed at 18% as standard professional services, with older notifications only carving out FIFA-related concessional entries.

Description

Weather forecasting and meteorological services

Notes

Meteorological / weather-forecasting services listed at 18% GST in professional-service schedules; no slab shift for typical supplies under GST 2.0.

Description

Technical testing and analysis services

Notes

Testing and analysis (labs, QA, certification-related testing) shown with 18% GST as the normal rate; special FIFA-linked concessional entries remain niche.

Description

Certification of ships, aircraft, dams, etc.

Notes

Safety / technical certification services taxed at 18% as standard technical services; older 5 / 12 / Nil entries only apply when specifically certified as FIFA-event related.

Description

Certification and authentication of works of art

Notes

Authentication of art works included in 99834; standard commercial rate remains 18% before and after slab rationalisation.

Description

Other technical and scientific services n.e.c.

Notes

Residual technical / scientific services in this group follow the same 18% standard rate; FIFA-specific concessional clauses do not affect typical B2B/B2C work.

Description

Veterinary services for pet animals(for health care)

Notes

Multiple veterinary-specific summaries show pet-animal healthcare under this SAC at a nil rate (0%). ITC on inputs used exclusively for exempt veterinary healthcare is not available. No change announced for this exemption in the Sept 2025 restructuring.

Description

Veterinary services for livestock

Notes

Livestock veterinary services also indicated at 0% in specialist GST write-ups and SAC-wise veterinary tables. Typical interpretation keeps these as exempt healthcare-type services under GST 2.0 as well.

Description

Other veterinary services n.e.c.

Notes

“Other veterinary services” (non-core health-care activities, grooming etc.) are generally treated as taxable at 18%. Some rate charts show 0% for all three codes, others show 18% only for this residual code; dominant interpretation is 18% for 998359 while 998351/998352 stay exempt.

Description

Advertising Services

Notes

Covers general ad-creation, media planning, creative services etc. Sectoral notes and SAC tables show 18% as standard. Under GST 2.0 the generic advertising service remains at 18%.

Description

Purchase or sale of advertising space or time, on commission

Notes

Commission / agency margin for sale of ad space or time remains taxable at 18% even where the underlying media (e.g. print at 998363) is at 5%. No slab change here.

Description

Sale of advertising space in print media (except on commission)

Notes

CBIC press note on “selling of space for advertisement in print media” confirms a 5% GST rate on principal-to-principal sale of space in newspapers etc. This concessional 5% continues under the new 5 / 18 / 40 structure. Agency commission remains separately taxable at 18% under 998362.

Description

Sale of TV and radio advertising time

Notes

Sale of ad time on TV / radio is classified here and charged at 18% in ad-sector guidance and SAC-wise rate charts; continues at 18% under GST 2.0.

Description

Sale of Internet advertising space

Notes

Digital ad inventory (web, apps, social) falls here. Standard GST treatment is 18% with ITC for B2B advertisers; there is no notified concessional rate in the latest rationalisation.

Description

Sale of other advertising space or time (except on commission)

Notes

Includes outdoor, OOH and other non-print, non-TV/Radio digital formats not covered above. General rate remains 18% with ITC in the unified 5 / 18 / 40 structure.

Description

Market research services

Notes

Market research and survey agencies (brand studies, usage & attitude, etc.) are listed with 18% GST; 5 / 12 / Nil FIFA-event entries do not apply to typical commercial research.

Description

Public opinion polling services

Notes

Opinion polling services also sit in the same advertising / research cluster at 18%; no separate concessional slab has been given in GST 2.0 for these services.

Description

Portrait photography services

Notes

Photography-specific write-ups and SAC-wise tables state that portrait photography attracts 18% GST as a default professional service. No change under GST 2.0.

Description

Advertising and related photography services

Notes

Ad-shoots and related photography are part of professional photography services, taxed at 18%. FIFA-event concessional entries remain special-case only.

Description

Event photography and event videography services

Notes

Wedding and event photo/video services are normally billed at 18% GST; this continues after the rate restructuring.

Description

Specialty photography services

Notes

Includes niche photography (aerial, industrial etc.), all treated as standard 18% professional services for typical supplies.

Description

Restoration and retouching services of photography

Notes

Photo-editing, restoration and retouching are allied to photography and share the same 18% rate as per photography-GST overviews and SAC listings.

Description

Photographic & videographic processing services

Notes

Processing (printing, lab work, digital processing) is also covered under the 18% slab. Older schedules only reduced rates for specific certified sports-event work.

Description

Other Photography & Videography and their processing services n.e.c.

Notes

Residual photography / videography services default to 18% GST, with ITC available to registered recipients using services for business.

Description

Specialty design services including interior design, fashion design, industrial design and other specialty design services

Notes

Specialty design (interior, fashion, industrial) is listed in 99839 with 5 / 12 / 18 / Nil only for FIFA-event work; standard design work is taxed at 18% before and after 22 Sep 2025.

Description

Design originals

Notes

Creation of design originals (artwork, IP-type design) also falls under 99839 and is taxed at 18% in normal commercial practice. FIFA-specific concessional entries do not affect usual supplies.

Description

Scientific and technical consulting services

Notes

Listed under other professional services with slab options 5, 12 and 18 for a very limited sports event, but normal commercial consulting is treated at 18%. No slab specific change has been announced for this code, so the typical rate remains 18%.

Description

Original compilations of facts/information

Notes

Rate tables show the same 5, 12, 18 plus nil pattern for this SAC around the FIFA event, while usual ongoing supplies are taxed at 18%. Under the new 5, 18, 40 structure this remains a standard 18% professional service.

Description

Translation and interpretation services

Notes

Translation and interpretation are grouped into the same professional services block where practical treatment has been 18% GST, despite legacy 5, 12, 18 plus nil entries linked to a specific sports tournament. Typical rate continues at 18%.

Description

Trademarks and franchises

Notes

Advance rulings and SAC wise tools classify franchise fees and royalty for use of brand, trademark and similar rights under this SAC and confirm GST at 18%. Those legacy multiple slab entries only apply for sports event work, so the commercial rate stays 18%.

Description

Sponsorship Services & Brand Promotion Services

Notes

Sponsorship and brand promotion fall in the same 99839 group and are treated at 18% GST, with concessional slabs only for specially certified football event services. No general rate change has been notified, so 18% continues.

Description

Other professional, technical and business services n.e.c.

Notes

Residual professional and technical business services under this code follow the same pattern as the named 99839 services. Standard commercial supplies are taxed at 18% and this remains unchanged after slab rationalisation.