SAC Code
998344
Description
Surface surveying and map-making services
New Rate
Old Rate
Notes
Map-making and surface surveys taxed at 18% as standard professional services, with older notifications only carving out FIFA-related concessional entries.
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.
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Review old and new GST rates for Surface Survey under 998344 SAC Code.
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.
Surface surveying and map-making services
Map-making and surface surveys taxed at 18% as standard professional services, with older notifications only carving out FIFA-related concessional entries.
SAC Code
998344
Description
Surface surveying and map-making services
New Rate
Old Rate
Notes
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.
BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.
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.
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.
Clear answers to common queries about SAC Code 998344 and GST compliance.
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.
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.
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.
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.
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.