Surface Survey Services Under SAC Code 998344
Surface survey services focus on measuring and mapping land, structures and other visible features on the earth’s surface. In real life, builders, infrastructure agencies and land owners use these services to fix boundaries, plan layouts, prepare topographic maps and support design work.
SAC 998344 is used when the main activity is surface surveying and professional map-making for land and infrastructure projects. It covers services like contour surveys, boundary surveys, route surveys for roads or pipelines and map preparation for town planning or industrial layouts.
Using SAC 998344 shows that the service is about surface level measurement and mapping, not subsurface detection or purely desk-based consulting, and supports a consistent GST view for similar survey assignments.
Surface Survey Services GST Rate for SAC Code 998344
From a GST perspective, surface surveying services are treated as supply of services. The taxable value usually includes fees for field measurements, equipment deployment, data processing, drafting of maps or plans and any associated technical support under the same job.
After the September 2025 GST changes, surface survey services remain covered by the standard 18% slab, like most professional surveying and technical support services without specific exemptions. Eligible business clients can generally claim input tax credit where these surveys are used for taxable projects and business operations, subject to ITC rules.
The table below gives the prevailing standard GST rate for SAC code 998344.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998344 | Surface surveying and map-making services | 18% with ITC | 18% with ITC | Map-making and surface surveys taxed at 18% as standard professional services, with older notifications only carving out FIFA-related concessional entries. |
In normal practice, survey firms should apply 18% GST on their invoice value, mention SAC 998344 clearly on tax invoices and keep this classification constant so that land and surface survey revenues stand out clearly in accounts and GST reports.
Explore Other SAC Codes Under 9983
SAC 998344 is part of heading 9983, which groups specialized geological, subsurface, exploration, mapping and weather related services. This structure allows each major type of study, such as geological consulting, subsurface surveying, mineral exploration and weather forecasting, to be separated under its own code.
Below are the major related six-digit SAC codes under parent 9983.
Within the 9983 family, surface survey projects should be classified under SAC 998344, while work that is clearly subsurface, purely geological, mineral exploration or weather analysis should be linked to the corresponding SAC in the same heading.
Conclusion
SAC 998344 is used for surface survey services where land, structures and visible features are measured and mapped for planning and design. These services are generally taxed at 18% under GST, and business recipients can usually claim ITC when surveys support their taxable projects. Applying SAC 998344 consistently with the correct GST rate makes it easier to track surveying costs and support GST compliance.
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 998344 cover in GST?
SAC 998344 covers land surveying, mapping and surface based survey services. It includes topographic surveys, contour mapping, boundary marking, layout surveys and GIS based mapping used for roads, buildings, utilities, townships and other land development projects. These surveys provide accurate ground data for planning and design.
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Does SAC 998344 include land surveying, mapping and GIS-based surface surveys?
Yes. Total station surveys, drone or UAV mapping, GPS based boundary surveys, layout marking, road alignment surveys and preparation of digital maps usually come under SAC 998344. These services help architects, engineers, developers and government bodies to plan infrastructure and legal boundaries correctly on real ground positions.
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What GST rate applies to surface survey services under SAC 998344?
Land surveying and mapping services under SAC 998344 are generally taxed at 18%. GST is charged on survey fees, data processing charges and mapping reports. Any special exemption for specific government projects or rural schemes must be confirmed from the latest GST circulars and project specific notifications.
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Should road, real-estate and utility projects bill topographic surveys using SAC 998344?
Yes. When a surveyor performs topographic and layout surveys for road projects, buildings, layouts, pipelines or electrical networks, invoices usually mention SAC 998344. Actual construction or installation work is classified under different SAC or HSN codes, but the survey and mapping part alone is covered under this category.
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Can businesses claim ITC on GST paid for SAC 998344 services?
Businesses can normally claim Input Tax Credit on SAC 998344 services if the survey is for taxable business use, such as commercial projects or industrial layouts. If the land survey is for personal home construction or other non-business purposes, ITC is not allowed under GST rules.