Public Opinion Under SAC Code 998372

Public Opinion measure how people feel about topics like policies, leaders, brands or social issues. Organisations use these surveys to understand sentiment and plan communication or decisions accordingly.

SAC 998372 is used when the main work relates to public opinion polling and survey research services for organizations It is meant for professional assignments where the service provider brings media, research or campaign expertise to help the client reach clear objectives.

In practical terms, projects under this SAC often cover areas like political opinion research, survey research. Using SAC 998372 for such engagements keeps the nature of the service and its GST classification aligned with the agreed scope.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

998372 SAC Code GST Rate

Review old and new GST rates for Public Opinion under 998372 SAC Code.

Under GST, public opinion services are classified as supply of services. The taxable value generally includes charges for study design, data collection, analysis, reporting and presentations that form part of the same research assignment.

Post the September 2025 GST changes, market and opinion research services also fall under the standard 18% slab, unless covered by a special notification. Business clients can generally claim input tax credit where these studies support their taxable activities and proper documentation is maintained.

The table below explains the current standard GST rate for SAC code 998372.

SAC Code

998372

Description

Public opinion polling services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Opinion polling services also sit in the same advertising / research cluster at 18%; no separate concessional slab has been given in GST 2.0 for these services.

In day to day billing, firms that provide public opinion services should charge 18% GST on eligible fees, mention SAC 998372 on their invoices and maintain clear project wise records so that research spend and GST treatment are transparent.

Stop worrying about SAC & GST compliance

BUSY auto-applies the correct SAC codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Explore More SAC Codes Under 9983

Practical Classification Guidance

For the 9983 group, this code will normally apply where the main service is clearly public opinion services. Other codes in the same heading should be used when the engagement clearly fits their specific activity.

Conclusion

This code is intended for public opinion services where structured studies, surveys and analysis are carried out for clients. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps businesses keep their research and insight spending clearly mapped in their tax records.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998372 and GST compliance.

What does SAC code 998372 cover in GST?

SAC 998372 covers public opinion research and polling, including election surveys, policy feedback studies and attitude measurement among citizens. Agencies design questionnaires, sample respondents and publish aggregate findings for media houses, political parties or institutions.

Does SAC 998372 include political and public opinion polling and survey research?

Yes, pre poll, exit poll, issue based and governance perception surveys normally fall under 998372. It applies whether the client is a political party, government body, think tank or media organisation commissioning independent public opinion studies.

What GST rate applies to public opinion research services under SAC 998372?

Public opinion polling services classified under SAC 998372 are generally taxed at 18% GST. There are typically no specific exemptions just because the subject is political or social, so agencies charge the standard rate on their professional fees.

Should polling agencies bill election or policy surveys using SAC 998372?

Yes, research firms engaged to conduct opinion or exit polls, large scale field surveys or phone based polling for elections and policy issues normally use SAC 998372. Clear description on invoices helps demonstrate that the service is research, not advertising or campaigning.

Can organisations claim ITC on GST paid for SAC 998372 services where used for business?

Businesses and organisations can claim ITC on such services only where they are used in the course of business and not blocked under law. Political parties registered only under Representation of People Act may not be eligible to take ITC under normal GST rules.

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.