Technical Consulting Services Under SAC Code 998393
Technical Consulting Services provide specialised knowledge to solve technical, engineering or scientific problems. Companies approach such consultants when they need independent review, design input or help in meeting standards and regulations.
SAC 998393 is used when the main work relates to scientific and technical consulting services for businesses and projects It is meant for professional assignments where the provider takes responsibility for planning, execution and delivery as per the agreed brief.
In practical terms, projects under this SAC often include areas like engineering consulting services, scientific consultancy services. Using SAC 998393 for such work keeps the service description and GST classification aligned with what is actually delivered.
Technical Consulting Services GST Rate for SAC Code 998393
From a GST point of view, technical consulting services are treated as supply of services. The taxable value includes professional fees for analysis, problem solving, documentation and review meetings that form part of the same engagement.
Post the September 2025 GST changes, scientific and technical consulting services also continue under the standard 18% slab, unless covered by a special notification. Eligible business recipients can generally claim input tax credit when the advice relates to their taxable operations and documentation is complete.
The table below explains the current standard GST rate for SAC code 998393.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998393 | Scientific and technical consulting services | 18% with ITC | 18% with ITC | Listed under other professional services with slab options 5, 12 and 18 for a very limited sports event, but normal commercial consulting is treated at 18%. No slab specific change has been announced for this code, so the typical rate remains 18%. |
In day to day billing, service providers offering technical consulting services should charge 18% GST on taxable fees, mention SAC 998393 on their invoices and keep this code consistent in GST records so that income from these assignments is easy to track.
Explore Other SAC Codes Under 9983
SAC 998393 comes under heading 9983, which groups specialised technical, creative and consulting services used by businesses, institutions and individuals.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, this SAC code will generally apply where the main engagement is clearly technical consulting services. Other codes in the same heading should be used when the work fits their described activity more closely.
Conclusion
This code is meant for technical consulting services where clients hire specialised professionals for focused projects and ongoing support. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both service providers and clients keep billing, input tax credit and gst compliance organised.
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
-
What does SAC code 998393 cover in GST?
SAC 998393 covers scientific and technical consulting services, including expert advice on engineering problems, technology selection, process improvement and applied science matters for businesses and government projects.
-
Does SAC 998393 include scientific and technical consulting for business projects?
Yes, advisory work on production processes, material selection, environmental impact, safety, innovation and similar topics is normally classified under 998393 when it does not fall under more specific engineering or IT consulting SAC codes.
-
What GST rate applies to technical consulting under SAC 998393?
Scientific and technical consulting services classified under SAC 998393 are generally taxed at 18% GST. The standard rate applies across most professional consultancy unless a special notification grants concessional treatment for a specific project or sector.
-
When should a firm choose SAC 998393 instead of engineering or IT specific SAC codes?
Use 998393 where consulting is multi disciplinary or scientific in nature and not clearly covered by engineering (998331 to 998338) or IT consulting (998313 etc). Accurate narrative of services on the invoice helps support the chosen classification during scrutiny.
-
Can companies claim ITC on GST paid for SAC 998393 services?
Yes, companies can typically claim ITC on GST paid for scientific and technical consulting that supports their taxable operations, such as product development, compliance or process improvement. ITC is restricted where the consulting relates only to exempt supplies or personal activities.