Professional Services Under SAC Code 998399
Professional Services cover a variety of specialised assignments that do not fit neatly into one narrow category but still involve professional expertise. These services may include advisory, coordination, representation or other technical support based on client needs.
SAC 998399 is used when the main work relates to other professional, technical, and business support services not classified 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 often touch areas like business consulting services. Using SAC 998399 in these situations keeps the service description and GST classification close to the actual scope of work.
Professional Services GST Rate for SAC Code 998399
For GST, professional services fall under the broad bucket of professional and business support services. The taxable value normally covers hourly, project or retainer fees billed for advice, coordination and execution support.
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 explains the current standard GST rate for SAC code 998399.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998399 | Other professional, technical and business services n.e.c. | 18% with ITC | 18% with ITC | Residual professional and technical business services under this code follow the same pattern as the named 99839 services. Standard commercial supplies are taxed at 18% and this remains unchanged after slab rationalisation. |
In day to day billing, firms that provide professional services should apply 18% GST on the taxable value, mention SAC 998399 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 998399 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 code will normally apply when the primary work is clearly professional 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 professional 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 998399 cover in GST?
This code is used for professional, technical and business support services that do not fit into any specific SAC under GST. It works like a “miscellaneous” bucket. You should use it only when no other clearly defined SAC properly matches the nature of your service.
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Does SAC 998399 include other professional, technical and business support services not classified elsewhere?
Yes. SAC 998399 covers other advisory, technical, professional or business support services that are not listed under any detailed SAC code. Examples include certain specialised consulting or support work. Before using it, you should always check whether a more specific SAC is available for your exact service.
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What GST rate applies to services under SAC 998399?
Most services under SAC 998399 are taxed at 18% GST under the standard rate for professional and business services. However, if a particular service is notified as exempt or concessional, those special rules will apply. Always confirm the latest rate and notifications before charging GST on invoices.
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When should a provider choose SAC 998399 instead of a more specific SAC code?
Use SAC 998399 only as a last option. First, search for an exact or close matching SAC in the professional, technical or business service headings. If none of them correctly describe your service, then you can safely use SAC 998399 as the residual or “not elsewhere classified” category.
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Can clients claim ITC on GST paid for SAC 998399 services used in their business?
Yes, Input Tax Credit is generally allowed if the service is used for business, the recipient is registered, a proper tax invoice is issued and GST has been paid. ITC will not be available where credit is blocked under GST rules, such as for certain personal or restricted expenses.