Geological Consulting Services Under SAC Code 998341
Geological consulting services help businesses understand how rocks, soil and underground formations will behave before they invest in mines, tunnels, dams, real estate or other infrastructure. In practical terms, clients use these services to reduce risk, avoid surprises at site and plan safer, more stable projects.
SAC 998341 is used when the main work relates to professional geological and geophysical consulting for infrastructure, mining and construction. It covers assignments where experts study site conditions, interpret investigations, advise on stability and suggest suitable designs or precautions.
Choosing SAC 998341 for such technical work keeps the nature of the service clear for both the consultant and the client and supports a consistent GST treatment for similar geological consulting projects.
Geological Consulting Services GST Rate for SAC Code 998341
From a GST point of view, geological consulting services are treated as supply of services. The taxable value usually includes professional fees for field visits, data interpretation, report writing, model reviews and any related support that is billed as part of the same geological assignment.
After the September 2025 GST revision, most consulting, surveying and project support services without any special exemption remain under the standard 18% slab. Geological and geophysical consulting for business projects normally falls in this bucket. Registered business clients can generally claim input tax credit when these services are used for making taxable supplies or supporting business decisions, subject to normal ITC rules.
The table below shows the latest standard GST rate for SAC code 998341
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998341 | Geological and geophysical consulting services | 18% with ITC | 18% with ITC | 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%. |
In practice, firms that provide geological consulting services should charge 18% GST on the taxable value, mention SAC 998341 on tax invoices and keep the same code in their GST records so that revenues from geology work are easy to identify and review later.
Explore Other SAC Codes Under 9983
SAC 998341 sits within the wider heading 9983, which covers specialised technical, surveying and project related services. This group includes subsurface surveying, mineral exploration, surface survey, weather services and other niche activities so that each type of work has its own six digit SAC.
The list below highlights key six-digit SAC codes under 9983
For this 9983 family, geological consulting services normally sit under SAC 998341, while other codes in the group should be used when the project is clearly subsurface surveying, mineral exploration, surface mapping, weather analysis or another defined service.
Conclusion
SAC 998341 is meant for geological consulting services where experts assess ground and rock conditions for mines, infrastructure and construction sites. These services are generally taxed at 18% under GST, with ITC usually available to eligible business clients when the advice supports their taxable activities. Using SAC 998341 consistently with the correct GST rate in % helps keep service mapping and tax positions neat across geological projects.
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
-
What is SAC code 998341 in GST for geological consulting?
SAC 998341 is used for geological and geophysical consulting services. It covers surveys, investigations and studies related to soil, rock, minerals, groundwater and site conditions. These services help decide if land is suitable for mining, construction, tunnels, dams and other major infrastructure projects.
-
Does SAC 998341 cover geological and geophysical surveys and investigation services?
Yes. Geological mapping, core drilling supervision, seismic and geophysical surveys, ground investigation, soil and rock testing advice and related reports are normally covered under SAC 998341. These services give technical data about the earth’s structure so that engineers, miners and planners can design safe and cost effective projects.
-
What GST rate applies to geological consulting under SAC 998341?
Geological consulting services under SAC 998341 are usually taxed at 18%. This rate generally applies to survey fees, consultancy retainers and project based invoices. Any special exemptions or concessional rates for particular government projects should always be checked against the latest GST notifications and contract terms.
-
Should mining and infrastructure projects use SAC 998341 for soil and rock studies?
Yes. When a mining, road, tunnel, dam or building project needs soil investigation, rock mass classification or geophysical surveys, invoices for those professional services normally use SAC 998341. Construction work itself is classified separately under works contract or construction SAC codes, not under this consulting category.
-
Can companies claim ITC on GST paid for SAC 998341 services?
Registered businesses can usually claim Input Tax Credit on GST charged under SAC 998341, if these studies relate to their taxable projects or operations. They should keep contracts, reports and invoices ready to prove that the geological advice directly supports business activities and is not for personal use.