Transport Engineering Services Under SAC Code 998334
Transport Engineering Services help businesses plan, design and execute projects in a safe and efficient way. In day to day work, clients engage these services for concept plans, detailed designs, technical reviews and on site support so that projects run smoothly and meet required standards.
SAC 998334 is used when the main work relates to engineering services for roads, railways, airports, and transport infrastructure It covers professional involvement from early planning through to implementation support, depending on the scope agreed in the contract.
In practice, assignments under this code can range from feasibility studies and design work to periodic site visits and technical audits. Using SAC 998334 correctly under GST helps both consultants and clients keep invoices clear and technical scope linked properly to tax treatment.
Transport Engineering Services GST Rate for SAC Code 998334
From a GST angle, transport engineering services are treated as supply of services. The taxable value usually includes professional fees, design charges, review fees, success fees and any reimbursable costs that are billed as part of the same engineering assignment.
After the September 2025 GST revision, most engineering and technical consultancy services that do not have any special notification continue under the standard 18% slab. Registered business clients can usually claim input tax credit when these services are used for making taxable supplies or for running their business, subject to normal ITC conditions.
The table below explains the current standard GST rate for SAC code 998334.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998334 | Engineering services for transportation projects | 18% with ITC | 18% with ITC | 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%. |
In practice, firms that provide transport engineering services should apply 18% GST on the taxable value, quote SAC 998334 on their tax invoices and follow the same classification in their GST records so that billing, cost control and input tax credit remain easy to track.
Explore Other SAC Codes Under 9983
SAC 998334 sits inside the wider heading 9983, which groups different kinds of engineering, architectural and technical services. Each six digit SAC in this family points to a specific type of project work so that contracts and GST classification match the real nature of the service.
The list below highlights key six-digit SAC codes under 9983.
When selecting a code from the 9983 group, service providers should choose the SAC that best describes their primary service, whether it is transport engineering services or another focused engineering discipline. Using the correct six digit SAC and GST rate in % keeps proposals, work orders and GST returns aligned for both the consultant and the client.
Conclusion
SAC 998334 is meant for transport engineering services where specialised technical input is provided in return for professional fees. These services are generally taxed at 18% under GST, with ITC normally available to eligible registered recipients when the services are used for their taxable business. By using SAC {code} consistently and charging the correct GST rate in %, engineering firms and their clients can keep documentation, billing and GST compliance neat and easy to support 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 998334 cover in GST?
SAC 998334 covers engineering services for roads, railways, metro systems, airports and other transport infrastructure. It includes planning, design, drawings, technical studies and project advice. These services help authorities and contractors build safe, durable and efficient transport projects before actual construction begins on the ground.
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Does SAC 998334 include engineering services for roads, railways, airports and transport infrastructure?
Yes. Highway and bridge engineering, railway alignment design, metro corridor design, runway and taxiway design, traffic engineering and related support generally fall under SAC 998334. Consultants working on detailed engineering or feasibility for transport networks usually classify their professional invoices in this transport infrastructure engineering category.
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What GST rate applies to transport engineering consultancy under SAC 998334?
Transport engineering consultancy under SAC 998334 is normally taxed at 18%. This rate generally applies to feasibility studies, detailed project reports, drawings and supervision fees. Any special exemption or concessional rate for particular government projects must be checked against the latest GST notifications and tender conditions.
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Should consultants designing highways or metro systems bill using SAC 998334?
Yes. When the main scope is engineering design or advisory for highways, expressways, metro networks, rail lines or airports, invoices usually mention SAC 998334. If the same firm also undertakes pure construction or EPC work, that portion is billed under works contract or construction related SAC codes separately.
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Can government agencies or EPC contractors claim ITC on SAC 998334 services where eligible?
EPC contractors and private concessionaires can normally claim ITC on GST charged under SAC 998334 when projects lead to taxable supplies such as toll services or annuity receipts. Pure government departments that are not registered under GST generally cannot claim ITC, even if they pay consultancy fees.