Safety Certification Services Under SAC Code 998347
Safety Certification confirm that ships, aircraft, dams, plants and other critical installations comply with technical and safety standards. These services are often taken up before commissioning, renewal of approvals or major upgrades.
SAC 998347 is used when the main work relates to certification services for ships, aircraft, dams, and infrastructure assets 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 technical certification, compliance certification services. Using SAC 998347 in such cases keeps the service description and GST classification aligned with the actual scope.
Safety Certification Services GST Rate for SAC Code 998347
From a GST point of view, Safety Certification 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 summarises the latest standard GST rate for SAC code 998347.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998347 | Certification of ships, aircraft, dams, etc. | 18% with ITC | 18% with ITC | Safety / technical certification services taxed at 18% as standard technical services; older 5 / 12 / Nil entries only apply when specifically certified as FIFA-event related. |
In practice, firms that provide Safety Certification Services should apply 18% GST on the taxable value, mention SAC 998347 on their tax invoices and follow the same classification in GST records so that income from these specialised services is easy to track.
Explore Other SAC Codes Under 9983
SAC 998347 falls under heading 9983, which groups specialised technical, testing, certification, research and other professional support services used by businesses and institutions.
Below is a list of related six-digit SAC codes under 9983.
For the 9983 family, Safety Certification Services will normally map to SAC 998347, while other codes in the group should be used when the engagement clearly matches their described activity.
Conclusion
SAC 998347 is meant for Safety Certification 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.
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 998347 cover in GST?
SAC 998347 covers technical safety inspection and certification of ships, aircraft, dams and similar large structures. These services ensure that the asset meets prescribed safety, engineering and statutory standards before use, renewal of licence or insurance, or after major repairs and modifications.
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Does SAC 998347 include safety and technical certification of ships, aircraft and infrastructure?
Yes, this code includes specialised technical checks, structural audits, fitness certificates and compliance reports for ships, aircraft, dams and other critical infrastructure. The work is normally done by qualified surveyors or certification agencies recognised by regulators, insurers, classification societies or government authorities
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What GST rate applies to safety certification services under SAC 998347?
Safety certification services under SAC 998347 are generally taxed at 18% under GST as part of technical and professional services, unless a specific exemption notification applies for a particular project or authority. Businesses should always verify the latest rate and any exemptions before invoicing.
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Should organisations use SAC 998347 for statutory safety certificates?
Yes, where the primary purpose of the engagement is statutory or technical safety certification of ships, aircraft, dams or similar structures, SAC 998347 is normally appropriate. If the work is more in the nature of general consultancy without certification, a broader technical consulting SAC may be considered.
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Can companies claim ITC on GST paid for SAC 998347 services?
Input tax credit is usually allowed when these certification services are used for business, such as operating a port, airline, dam or industrial unit. ITC will not be available if the output is exempt, used for personal purposes or blocked under GST rules.