---
title: "Mineral Exploration Services | Professional Mineral Exploration Solutions"
description: "Expert mineral exploration services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998343."
canonical: "https://busy.in/sac-code-998343/"
---

# Mineral Exploration under SAC Code 998343

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

Mineral exploration services support mining and metal companies in locating, testing and assessing mineral deposits. In simple terms, these services help project owners understand whether an area has enough mineral potential to move into detailed study and eventual mining.

SAC 998343 is used when the primary service is mineral exploration and evaluation services for mining and resource projects. It covers work such as geological mapping, sampling, drilling support, assay interpretation and estimation of mineral resources or reserves at early stages.

Selecting SAC 998343 for such assignments makes it clear that the focus is commercial mineral exploration and evaluation, not general geological consulting or construction work, and aligns GST treatment with the nature of the resource project.

## 998343 SAC Code GST rate

From a GST angle, mineral exploration services are treated as supply of services. The taxable value typically includes professional fees for planning campaigns, supervising field work, analysing samples, preparing resource estimates and issuing technical reports, along with related support charges under the same assignment.

After the September 2025 GST revision, mineral exploration services continue to come under the standard 18% slab, similar to other consulting and technical project services with no specific exemption. Business recipients can generally claim input tax credit when exploration work is used for making taxable supplies in their mining or resource operations, subject to ITC eligibility rules.

**The table below sets out the current standard GST rate for SAC code 998343.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 998343 | Mineral exploration and evaluation | 18% with ITC | 18% with ITC | Mineral exploration / evaluation services are grouped with 99834 scientific and technical services. Normal work continues at 18% GST. |

In day to day billing, exploration firms should levy 18% GST on their fees, clearly state SAC 998343 on tax invoices and keep this code consistently in their project wise and GST records for resource exploration income.

## Practical classification guidance

Within this group, mineral exploration work is normally classified under SAC 998343, while pure geological advice, subsurface utility detection, topographic surveys or weather analysis should be placed against their own dedicated codes in the same heading.

## Conclusion

SAC 998343 is meant for mineral exploration services where professionals search for and evaluate mineral deposits for mining and resource projects. These services are generally taxed at 18% under GST, and eligible business clients can usually claim ITC on such costs when linked to taxable mining or processing activities. Consistently billing under SAC 998343 with the correct GST rate in % helps exploration companies keep their project and tax records well organised.

## Frequently asked questions

### What is SAC code 998343 in GST for mineral exploration?

SAC 998343 is used for mineral exploration and evaluation services. It includes surveys, drilling supervision, sampling, resource estimation and feasibility studies for coal, metal ores, industrial minerals and other natural deposits. These services help mining companies decide if a deposit is commercially viable for development.

### Does SAC 998343 cover mining surveys, mineral evaluation and resource assessment?

Yes. Geological mapping, exploration drilling planning, sample analysis advisory, reserve estimation, deposit modelling and technical reporting for mining licences typically fall under SAC 998343. These services support decisions on mine planning, investment and regulatory approvals by giving a clear picture of quantity and quality of minerals.

### What GST rate applies to mineral exploration services under SAC 998343?

Mineral exploration and evaluation services under SAC 998343 are usually taxed at 18%. GST is applied on consulting retainers, survey contracts and project based fees. In some cases where services qualify as exports, they may be zero rated, if all export of services conditions are properly met.

### Should exploration licences and drilling campaigns use SAC 998343 on bills?

Yes. When the work relates to exploration, sampling and evaluation before regular mining starts, invoices for professional services generally mention SAC 998343. However, supplies of drilling rigs, mining equipment or pure contract mining work are classified under different HSN or SAC codes, not under this exploration code.

### Can mining companies claim ITC on GST paid for SAC 998343 services?

Registered mining companies can generally claim Input Tax Credit on GST charged under SAC 998343, as these services directly support their taxable mining business. They should maintain exploration contracts, technical reports and GST compliant invoices as evidence that the services are used for business and not for personal purposes.

## 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/)
- [998342: Subsurface Surveying](https://busy.in/sac-code-998342/)
- [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/)