SAC code
SAC code for IT consulting and support: 998313
IT consulting and support is classified under SAC 998313, “Information technology (IT) consulting and support services”. Billed to a client abroad, it is usually an export: zero-rated, and listed on your monthly EDF.
Checked against the rules on 6 October 2026
The code
- SAC code: 998313
- Description: Information technology (IT) consulting and support services
- Heading: 9983, Other professional, technical and business services
- GST in India: 18% (9% CGST and 9% SGST, or 18% IGST).
- On an export: zero-rated; under an LUT, no IGST on the invoice.
What 998313 covers
- Technology strategy and architecture advice.
- Code reviews and security reviews.
- Technical support and helpdesk for a client's systems.
When it is a different code
On an export invoice
An example: Brightwater GmbH, a client in Germany, is billed in EUR on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Cloud architecture review and recommendations | 998313 | 24 hours | €95.00 | €2,280.00 |
| IGST at 0%, export under LUT | €0.00 | |||
| Total | €2,280.00 |
The invoice also carries the client's country, your LUT reference and the endorsement “Supply meant for export under letter of undertaking without payment of integrated tax”. The client and figures are made up.
On the monthly EDF
| On the EDF | For this invoice |
|---|---|
| Buyer and country | Brightwater GmbH, Germany |
| Service and SAC | Cloud architecture review and recommendations · 998313 |
| Currency and value | €2,280.00 |
| Value in rupees | At the exchange rate on the invoice |
Raised in October 2026, it goes on October's EDF, due at your bank by 30 November 2026. The payment has to reach India by 15 July 2027.
Purpose code for the payment
When the client pays, the inward remittance is usually reported under RBI purpose code P0802, software consultancy and implementation. Check it on the FIRC or FIRA you get for the payment.
Worth knowing
- The line between 998313 and 998314 is whether you advise or build. A contract that does both can show each on its own invoice line, with its own code.
- On GST invoices, a business with turnover above ₹5 crore shows all six digits; up to ₹5 crore, at least four on invoices to businesses. The EDF asks for the SAC on every line, so use the full code.
Questions people ask
- What is the SAC code for IT consulting and support?
- 998313: Information technology (IT) consulting and support services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on IT consulting and support for a foreign client?
- Not when it is an export. If all five conditions are met, the service is zero-rated, and under an LUT the invoice carries no IGST. For a client in India, GST is 18%.
- What is the SAC code for IT support services?
- 998313, information technology consulting and support services.
Related
- SAC code for software development998314: Information technology (IT) design and development services
- SAC code for IT infrastructure and network management998316: IT infrastructure and network management services
- SAC code for website design and development998314: Information technology (IT) design and development services
- SAC code for mobile app development998314: Information technology (IT) design and development services
- Export Declaration Form (EDF) for servicesFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank.
- When is a service an export under GST? The five conditionsA service counts as an export, and is zero-rated, only if all five conditions in section 2(6) of the IGST Act are met.
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.