SAC Code
998346
Description
Technical testing and analysis services
New Rate
Old Rate
Notes
Testing and analysis (labs, QA, certification-related testing) shown with 18% GST as the normal rate; special FIFA-linked concessional entries remain niche.
Technical Testing Services help manufacturers, importers and service providers check whether their products or processes meet required performance, safety and quality levels. In real life, businesses use these services to support new product development, compliance and customer trust.
SAC 998346 is used when the main work relates to technical testing and analytical services for quality and compliance It is meant for professional assignments where the service provider brings specialised skills, tools and knowledge to support client decisions.
In practice, projects under this SAC often include areas like laboratory testing services, product testing and analysis. Using SAC 998346 in such cases keeps the service description and GST classification aligned with the actual scope.
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Review old and new GST rates for Technical Testing under 998346 SAC Code.
From a GST point of view, Technical Testing Services are treated as supply of services. The taxable value usually includes professional fees, any testing or evaluation charges, report preparation fees and related support that is billed as part of the same assignment.
After the September 2025 GST revision, most consulting, testing and project support services that are not specifically exempt remain under the standard 18% slab. Business clients can generally claim input tax credit when these services relate to their taxable activities, subject to normal ITC conditions.
The table below shows the latest standard GST rate for SAC code 998346.
Technical testing and analysis services
Testing and analysis (labs, QA, certification-related testing) shown with 18% GST as the normal rate; special FIFA-linked concessional entries remain niche.
SAC Code
998346
Description
Technical testing and analysis services
New Rate
Old Rate
Notes
Testing and analysis (labs, QA, certification-related testing) shown with 18% GST as the normal rate; special FIFA-linked concessional entries remain niche.
In practice, firms that provide Technical Testing Services should apply 18% GST on the taxable value, mention SAC 998346 on their tax invoices and follow the same classification in GST records so that income from these specialised services is easy to track.
BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.
For the 9983 family, Technical Testing Services will normally map to SAC 998346, while other codes in the group should be used when the engagement clearly matches their described activity.
SAC 998346 is meant for Technical Testing Services where specialised knowledge, testing or certification is provided in return for professional fees. These services are generally taxed at 18% under GST, with ITC normally available to eligible business clients when used for their taxable operations. Using SAC code with the correct GST rate in % helps keep service mapping and tax positions tidy across assignments.
Clear answers to common queries about SAC Code 998346 and GST compliance.
SAC 998346 is used for technical testing, inspection and laboratory analysis services. It covers product testing, material testing, quality checks, certification support and compliance testing done by labs and inspection agencies. These services help businesses confirm that products meet safety, quality and regulatory standards.
Yes. Chemical analysis, mechanical tests, durability tests, electrical safety tests, food quality checks and many other lab based examinations generally fall under SAC 998346. Inspection of batches before dispatch, type testing for approvals and routine sample testing for quality control are all usually billed under this category.
Technical testing and inspection services under SAC 998346 are normally taxed at 18%. GST is charged on testing fees, inspection charges and certification support. If services are exported to a foreign client and meet export of services conditions, they may be treated as zero rated supplies under GST.
Yes. When labs or inspection agencies test products for BIS marks, regulatory approvals or client quality requirements, their invoices usually mention SAC 998346. The manufacturer records these bills as testing and quality assurance expenses directly linked to production and sale of taxable goods in the market.
Businesses can generally claim Input Tax Credit on GST paid under SAC 998346 because testing and inspection help ensure quality of their taxable goods and services. They should keep test reports and invoices as proof that the lab services relate to business supplies and not to personal or non taxable activities.