Technical Consultancy Under SAC Code 998349

Technical Consultancy Services give businesses access to specialists who can analyse complex technical issues and suggest practical solutions. These assignments may support design, operations, trouble-shooting or regulatory compliance.

SAC 998349 is used when the main work relates to other technical and scientific consultancy services not classified elsewhere 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 specialized technical services, scientific advisory services. Using SAC 998349 in such cases keeps the service description and GST classification aligned with the actual scope.

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998349 SAC Code GST Rate

Review old and new GST rates for Technical Consultancy under 998349 SAC Code.

From a GST perspective, Technical Consultancy Services fall under supply of services. The taxable value covers professional fees for advisory work, analysis, meetings and written opinions that are billed together under the same engagement.

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 gives the prevailing standard GST rate for SAC code 998349.

SAC Code

998349

Description

Other technical and scientific services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

Residual technical / scientific services in this group follow the same 18% standard rate; FIFA-specific concessional clauses do not affect typical B2B/B2C work.

In practice, firms that provide Technical Consultancy Services should apply 18% GST on the taxable value, mention SAC 998349 on their tax invoices and follow the same classification in GST records so that income from these specialised services is easy to track.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

For the 9983 family, Technical Consultancy Services will normally map to SAC 998349, while other codes in the group should be used when the engagement clearly matches their described activity.

Conclusion

SAC 998349 is meant for Technical Consultancy 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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998349 and GST compliance.

What does SAC code 998349 cover in GST?

SAC 998349 works as a residual code for technical and scientific services not covered under more specific SACs. It includes specialised studies, expert opinions, technical investigations and niche scientific support activities that support industry, infrastructure or research projects.

Does SAC 998349 include specialised technical and scientific consulting?

Yes, when a technical or scientific service does not neatly fit under testing, certification, engineering or R&D SAC codes, it is commonly classified under 998349. Examples include certain field studies, niche technology assessments or one-off technical expert reports for businesses or government.

What GST rate applies to services under SAC 998349?

Services classified under SAC 998349 are generally taxed at 18% under GST as part of professional and technical services. Any specific exemption or concessional rate would depend on the type of project and applicable government notifications.

When should a firm choose SAC 998349 instead of other SAC codes?

Use 998349 only when no other precise SAC describes the service. First check technical testing, certification, engineering, research or consultancy codes. If none match well, this residual code can be used, with a clear description of the exact service on the invoice to avoid confusion.

Can clients claim ITC on GST paid for SAC 998349 services?

Yes, clients can usually claim ITC where the technical or scientific service is used in the course or furtherance of business. ITC may be blocked if the output is exempt, if the expense is personal, or if restricted by specific GST provisions.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.