Trademark Registration Services Under SAC Code 998396
Trademark Registration Services assist businesses in protecting and commercialising their brands. Clients look for this support when they want to secure trademark rights, structure franchise deals or manage brand licensing arrangements across regions.
SAC 998396 is used when the main work relates to trademark, franchise, and brand licensing related professional services 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 franchise consultancy services. Using SAC 998396 in these situations keeps the service description and GST classification close to the actual scope of work.
Trademark Registration Services GST Rate for SAC Code 998396
From a GST point of view, trademark registration services are also classified as supply of services. The taxable value includes professional fees for filing, documentation, liaison, advisory and other support provided as part of the assignment.
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 sets out the current standard GST rate for SAC code 998396.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998396 | Trademarks and franchises | 18% with ITC | 18% with ITC | Advance rulings and SAC wise tools classify franchise fees and royalty for use of brand, trademark and similar rights under this SAC and confirm GST at 18%. Those legacy multiple slab entries only apply for sports event work, so the commercial rate stays 18%. |
In day to day billing, firms that provide trademark registration services should apply 18% GST on the taxable value, mention SAC 998396 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 998396 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.
These are the main related six-digit SAC codes under 9983.
For the 9983 group, this code will normally apply when the primary work is clearly trademark registration 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 trademark registration 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 does SAC code 998396 cover in GST?
SAC 998396 covers consultancy and support services related to trademarks, franchises and brand licensing. It includes assistance with registration, renewal, franchise documentation, IP management and related advisory services for business brands.
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Does SAC 998396 include trademark registration, franchise and brand licensing consultancy?
Yes, legal and business consultants helping clients file trademark applications, manage renewals, set up franchise systems and structure brand licensing agreements often use SAC 998396 when these activities are advisory or facilitation services.
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What GST rate applies to trademark and IP registration services under SAC 998396?
Services under SAC 998396 are generally taxed at 18% GST. This rate covers consulting fees and service charges, while statutory government fees paid on behalf of clients may be treated as reimbursements depending on the contract terms.
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Should brand owners use SAC 998396 when paying consultants for filing and renewals?
Yes, invoices raised by consultants or agents for trademark filing, franchise structuring or brand licensing advisory normally mention SAC 998396. If they also license their own IP, that licensing income may fall under other IP related SAC codes like 997339.
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Can companies claim ITC on GST paid for SAC 998396 services used for their business brands?
Businesses can usually claim ITC on GST paid for trademark and franchise consultancy when it relates to their taxable operations, such as protecting or expanding business brands. ITC is not allowed if the underlying business is entirely exempt or the expense is for non business purposes.