Art Authentication Services Under SAC Code 998348
Art Authentication Services support galleries, collectors, insurers and owners in confirming whether an artwork is genuine, how old it is and what condition it is in. The aim is to reduce disputes and support fair pricing.
SAC 998348 is used when the main work relates to professional certification and authentication services for works of art 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 code often include areas like art certification. Using SAC 998348 in such cases keeps the service description and GST classification aligned with the actual scope.
Art Authentication Services GST Rate for SAC Code 998348
From a GST point of view, Art Authentication 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 sets out the current standard GST rate for SAC code 998348.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998348 | Certification and authentication of works of art | 18% with ITC | 18% with ITC | Authentication of art works included in 99834; standard commercial rate remains 18% before and after slab rationalisation. |
In practice, firms that provide Art Authentication Services should apply 18% GST on the taxable value, mention SAC 998348 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 998348 falls under heading 9983, which groups specialised technical, testing, certification, research and other professional support services used by businesses and institutions.
These are the main related six-digit SAC codes under 9983.
For the 9983 family, Art Authentication Services will normally map to SAC 998348, while other codes in the group should be used when the engagement clearly matches their described activity.
Conclusion
SAC 998348 is meant for Art Authentication 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 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 is SAC code 998348 in GST for art authentication?
SAC 998348 covers expert services for certification and authentication of artworks, antiques and collectibles. It includes verifying originality, age, provenance and condition, and issuing formal certificates that help in valuation, sale, insurance or lending against such pieces.
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Does SAC 998348 cover certification and authentication of artworks and collectibles?
Yes, this code includes art historians, galleries and specialist consultants who examine paintings, sculpture, rare objects and similar assets, and then certify authenticity or provide formal opinion reports. These services are widely used in high value transactions, auctions and insurance assessments.
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What GST rate applies to art authentication services under SAC 998348?
Art authentication and certification services under SAC 998348 are generally charged at 18% GST as they fall under professional and technical services. Any change in rate or specific exemption would be notified separately, so service providers should always confirm with the latest GST schedule.
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Should galleries and collectors use SAC 998348 on invoices for art certificates?
Yes, when billing clients for expert opinion, authenticity certificates or valuation linked mainly to verifying an artwork, SAC 998348 is the suitable code. If the engagement mainly covers selling the artwork itself, supply of goods and the relevant HSN code will apply instead.
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Can registered dealers claim ITC on GST paid for SAC 998348 services?
Registered businesses that buy authentication services for their trading, gallery or investment activity can usually claim ITC, provided the artwork is part of their taxable business and ITC is not restricted under any specific provision. For personal collections, ITC will not be available.