SAC code for software development service.
Software development service is classified under SAC code 9983 (Other professional, technical and business services). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
SAC 9983 covers professional, technical, and business services that do not fit into more specific service codes. This is a catch-all category for specialized consulting, advisory, and support services provided by professionals and technical experts.
gst rates for software development service
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services by a veterinary clinic in relation to health care of animals or birds. | S.No 46)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or | S.No 47)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, | S.No 48)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. | S.No 70)12/2017-Central Tax (Rate) as amended |
| 5% | 2.5% + 2.5% | Selling of space for advertisement in print media | S.No 21 item (i)11/2017-Central Tax (Rate) |
| 18% | 9% + 9% | Other professional, technical and business services (other than print-media advertisement space and serial number 38) | S.No 21 item (ii)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Construction, engineering, installation or other technical services for setting up bio-gas plants, solar power devices and systems, wind mills, waste-to-energy plants and ocean/tidal energy plants | S.No 3811/2017-Central Tax (Rate) as amended by 27/2018-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
also searched as
more specific codes under 9983
- 998311Management consulting and management services including financial, strategic, human resour
- 998312Business consulting services including public relations services
- 998313Information technology consulting and support services
- 998314Information technology design and development services
- 998315Hosting and information technology infrastructure provisioning services
- 998316Information technology infrastructure and network management services
- 998319Other information technology services nowhere else classified
- 998321Architectural advisory services
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Full detail — official text, every sub-code and rate history — on the SAC 9983 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing