SAC code
SAC code for IT infrastructure and network management: 998316
IT infrastructure and network management is classified under SAC 998316, “IT infrastructure and network management 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: 998316
- Description: IT infrastructure and network management 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 998316 covers
- Running and monitoring a client's servers, cloud accounts or networks.
- DevOps and site reliability work on infrastructure the client owns.
- Patching, backups and incident response.
When it is a different code
On an export invoice
An example: Lumen Pay Pte Ltd, a client in Singapore, is billed in SGD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Managed DevOps and on-call, October 2026 | 998316 | 1 month | SGD 4,200.00 | SGD 4,200.00 |
| IGST at 0%, export under LUT | SGD 0.00 | |||
| Total | SGD 4,200.00 |
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 | Lumen Pay Pte Ltd, Singapore |
| Service and SAC | Managed DevOps and on-call, October 2026 · 998316 |
| Currency and value | SGD 4,200.00 |
| 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.
Worth knowing
- Whose infrastructure it is decides between 998315 and 998316. Yours, rented to the client, is hosting. Theirs, run by you, is management.
- 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 infrastructure and network management?
- 998316: IT infrastructure and network management services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on IT infrastructure and network management 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 DevOps services?
- DevOps work that runs and maintains a client's own infrastructure falls under 998316, IT infrastructure and network management services.
Related
- SAC code for web hosting and cloud infrastructure998315: Hosting and information technology (IT) infrastructure provisioning services
- SAC code for IT consulting and support998313: Information technology (IT) consulting and support services
- SAC code for software development998314: Information technology (IT) design and development services
- SAC code for website design and 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.