---
title: "Subsurface Surveying Services | Professional Subsurface Surveying Solutions"
description: "Expert subsurface surveying services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998342."
canonical: "https://busy.in/sac-code-998342/"
---

# Subsurface Surveying under SAC Code 998342

Part of [SAC 9983: Professional, technical & business services](https://busy.in/sac-code-9983/).

Subsurface surveying services focus on understanding what lies below the ground, such as utilities, cavities, rock layers and groundwater conditions. In day to day work, developers, contractors and infrastructure companies use these services to plan foundations, tunnels, pipelines and underground structures more safely.

SAC 998342 is used when the main work relates to accurate subsurface surveying services for engineering, construction and infrastructure. It covers investigations carried out with tools like ground penetrating radar, seismic methods, borehole logging and other geotechnical techniques to map below surface conditions.

Using SAC 998342 helps project teams show that the assignment is about subsurface investigation rather than general surveying or pure design, and keeps GST classification aligned with this specific type of technical service.

## 998342 SAC Code GST rate

From a GST point of view, subsurface surveying is treated as supply of services. The taxable value usually includes professional fees for planning the survey, field work, data processing, interpretation, drawings and final reporting, along with any related technical support that is part of the same engagement.

After the September 2025 GST revision, subsurface surveying services fall under the standard 18% slab, similar to other technical consulting and project support services that do not enjoy any special exemption. Eligible business clients can usually claim input tax credit where these services are used for taxable supplies or for running their projects, subject to ITC conditions.

**The table below summarises the latest standard GST rate for SAC code 998342.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998342 | Subsurface surveying services | 18% with ITC | 18% with ITC | 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. |

In practice, firms providing subsurface surveying should apply 18% GST on billable value, mention SAC 998342 on their tax invoices and keep this code stable in their GST workings so that under-ground investigation revenue is tracked separately from other kinds of consulting.

## Practical classification guidance

Within the 9983 group, subsurface surveying work should be mapped to SAC 998342, while geological advice, mineral exploration, surface mapping or weather analysis are better matched with their own SAC codes in the same heading.

## Conclusion

SAC 998342 is designed for subsurface surveying services where underground conditions are studied to support engineering, construction and infrastructure projects. These services are generally taxed at 18% under GST, with ITC normally available to eligible business recipients. By applying SAC 998342 and the correct GST rate in %, businesses can keep underground survey work clearly separated from other services in their records.

## Frequently asked questions

### What does SAC code 998342 cover in GST?

SAC 998342 covers geotechnical and underground survey services. It includes detailed investigation of soil, rock, groundwater and subsurface conditions required for foundations, tunnels, underground structures, basements and other deep works. These services help engineers design safe foundations and support systems for heavy structures and complex projects.

### Does SAC 998342 include underground and geotechnical survey services for construction?

Yes. Borehole logging, standard penetration tests, plate load tests, laboratory analysis of soil, rock strength studies and reports recommending foundation type or ground improvement are generally covered under SAC 998342. These investigations guide decisions on piling, raft foundations, retaining walls and other ground engineering solutions.

### What GST rate applies to subsurface surveying under SAC 998342?

Geotechnical and underground survey services under SAC 998342 are normally taxed at 18%. GST is charged on investigation charges, testing fees and consulting reports. If services qualify as export of services, they may be zero rated, subject to conditions on place of supply and receipt of foreign exchange.

### Should piling and tunnelling projects use SAC 998342 on survey invoices?

Yes. When the service is limited to soil investigation, tunnel geology studies or foundation related tests, bills usually mention SAC 998342. The actual piling, tunnelling or excavation work is treated as construction or works contract and is classified separately, even if the same company executes both scopes.

### Can contractors claim ITC on GST paid for SAC 998342 services?

Contractors and developers can generally claim Input Tax Credit on SAC 998342 services if the resulting projects lead to taxable outward supplies, like commercial renting or sale with GST. For projects linked to exempt supplies or purely personal buildings, ITC may not be available or may need reversal.

## Explore more

### Other SAC services under 9983

- [998311: Management Consulting](https://busy.in/sac-code-998311/)
- [998312: Business Consulting](https://busy.in/sac-code-998312/)
- [998313: IT Consulting](https://busy.in/sac-code-998313/)
- [998314: Software Development](https://busy.in/sac-code-998314/)
- [998315: Web Hosting](https://busy.in/sac-code-998315/)
- [998316: It Infrastructure Management](https://busy.in/sac-code-998316/)
- [998319: IT](https://busy.in/sac-code-998319/)
- [998321: Architecture Consulting](https://busy.in/sac-code-998321/)
- [998322: Architectural](https://busy.in/sac-code-998322/)
- [998323: Commercial Architecture](https://busy.in/sac-code-998323/)
- [998324: Heritage Restoration](https://busy.in/sac-code-998324/)
- [998325: Urban Planning](https://busy.in/sac-code-998325/)
- [998326: Rural Land Planning](https://busy.in/sac-code-998326/)
- [998327: Master Planning](https://busy.in/sac-code-998327/)
- [998328: Landscape Architecture](https://busy.in/sac-code-998328/)
- [998331: Engineering Consultancy](https://busy.in/sac-code-998331/)
- [998332: Building Engineering](https://busy.in/sac-code-998332/)
- [998333: Industrial Engineering Service](https://busy.in/sac-code-998333/)
- [998334: Transport Engineering](https://busy.in/sac-code-998334/)
- [998335: Energy Infrastructure Engineering](https://busy.in/sac-code-998335/)
- [998336: Telecom Engineering](https://busy.in/sac-code-998336/)
- [998337: Waste Management Engineering](https://busy.in/sac-code-998337/)
- [998338: Specialized Engineering](https://busy.in/sac-code-998338/)
- [998339: Project Management Consultancy Construction](https://busy.in/sac-code-998339/)
- [998341: Geological Consulting](https://busy.in/sac-code-998341/)
- [998343: Mineral Exploration](https://busy.in/sac-code-998343/)
- [998344: Surface Survey](https://busy.in/sac-code-998344/)
- [998345: Weather Forecasting](https://busy.in/sac-code-998345/)
- [998346: Technical Testing](https://busy.in/sac-code-998346/)
- [998347: Safety Certification](https://busy.in/sac-code-998347/)
- [998348: Art Authentication](https://busy.in/sac-code-998348/)
- [998349: Technical Consultancy](https://busy.in/sac-code-998349/)
- [998351: Pet Veterinary](https://busy.in/sac-code-998351/)
- [998352: Livestock Veterinary](https://busy.in/sac-code-998352/)
- [998359: Veterinary Consultancy](https://busy.in/sac-code-998359/)
- [998361: Digital Advertising](https://busy.in/sac-code-998361/)
- [998362: Advertising Space](https://busy.in/sac-code-998362/)
- [998363: Print Media Advertising](https://busy.in/sac-code-998363/)
- [998364: TV Advertising](https://busy.in/sac-code-998364/)
- [998365: Internet Advertising](https://busy.in/sac-code-998365/)
- [998366: Outdoor Advertising](https://busy.in/sac-code-998366/)
- [998371: Market Research](https://busy.in/sac-code-998371/)
- [998372: Public Opinion](https://busy.in/sac-code-998372/)
- [998381: Portrait Photography](https://busy.in/sac-code-998381/)
- [998382: Advertising Photography](https://busy.in/sac-code-998382/)
- [998383: Event Photography](https://busy.in/sac-code-998383/)
- [998384: Specialty Photography](https://busy.in/sac-code-998384/)
- [998385: Photo Retouching](https://busy.in/sac-code-998385/)
- [998386: Video Editing](https://busy.in/sac-code-998386/)
- [998387: Photography](https://busy.in/sac-code-998387/)
- [998391: Interior Design](https://busy.in/sac-code-998391/)
- [998392: Graphic Design](https://busy.in/sac-code-998392/)
- [998393: Technical Consulting](https://busy.in/sac-code-998393/)
- [998394: Data Compilation](https://busy.in/sac-code-998394/)
- [998395: Translation](https://busy.in/sac-code-998395/)
- [998396: Trademark Registration](https://busy.in/sac-code-998396/)
- [998397: Brand Promotion](https://busy.in/sac-code-998397/)
- [998399: Professional](https://busy.in/sac-code-998399/)

### 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/)