Data Compilation Services Under SAC Code 998394
Data Compilation support businesses, researchers and agencies in turning scattered information into usable databases and reports. Clients use these services when internal teams do not have enough time or tools to organise large sets of data.
SAC 998394 is used when the main work relates to original compilation of facts and information for research and business use It is intended for professional assignments where the service provider brings specific skills, tools and experience to deliver well defined outputs.
In practical terms, projects under this SAC code often touch areas like information research services, database creation services. Using SAC 998394 in these situations keeps the service description and GST classification close to the actual scope of work.
Data Compilation Services GST Rate for SAC Code 998394
Under GST, data compilation services are treated as supply of services. The taxable value usually includes professional fees for data collection, sorting, cleaning, compilation and preparation of structured outputs delivered to the client.
After the September 2025 GST revision, these professional and business support services that do not fall in a special exempt category continue under the standard 18% slab. Registered businesses can usually claim input tax credit when such services are used in relation to their taxable activities and proper documentation is maintained.
The table below shows the latest standard GST rate for SAC code 998394.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998394 | Original compilations of facts/information | 18% with ITC | 18% with ITC | Rate tables show the same 5, 12, 18 plus nil pattern for this SAC around the FIFA event, while usual ongoing supplies are taxed at 18%. Under the new 5, 18, 40 structure this remains a standard 18% professional service. |
In day to day billing, firms that provide data compilation services should apply 18% GST on the taxable value, mention SAC 998394 on tax invoices and follow the same code in GST records so that income from these assignments is easy to track.
Explore Other SAC Codes Under 9983
SAC 998394 falls under heading 9983, which groups a wide range of professional, technical, marketing and business support services commonly used by MSMEs, large companies and institutions.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, this sac code will normally apply when the primary work is clearly data compilation services. Other codes in the heading should be selected if the engagement aligns more closely with their described activity.
Conclusion
This code is meant for data compilation services where clients appoint specialists for focused support over a defined scope. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both service providers and recipients keep billing, input tax credit and GST compliance simple to explain.
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 998394 in GST for data compilation services?
SAC 998394 covers compilation, organisation and creation of databases or original compilations of facts and information. It includes cleaning, structuring and formatting data sets for research, analytics, marketing or compliance purposes.
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Does SAC 998394 cover compilation and organisation of data and databases for research or business use?
Yes, agencies that collate raw data from multiple sources, remove errors, standardise formats and deliver usable datasets or databases for clients generally classify these services under 998394. This may also include preparing mailing lists or structured research datasets.
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What GST rate applies to data compilation services under SAC 998394?
Data compilation services classified under SAC 998394 are generally taxed at 18% GST. If the service qualifies as export of services, it may be zero rated, but domestic taxable supplies still follow the standard 18% rate.
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Should agencies bill data cleaning and list-building work using SAC 998394?
Yes, when the primary output is an organised list or database, such as customer lists, research panels or structured datasets, invoices normally mention SAC 998394. Analytical or consulting work on top of this data may fall under different SAC codes.
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Can clients claim ITC on GST paid for SAC 998394 services used in analytics and marketing?
Businesses can usually claim ITC on GST paid for data compilation where the information is used for their taxable activities like analytics, marketing or compliance. They should maintain contracts and invoices clearly describing the nature of the data services received.