SAC code
SAC code for call centre and telephone support: 998593
Call centre and telephone support is classified under SAC 998593, “Telephone-based 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: 998593
- Description: Telephone-based support services
- Heading: 9985, Support 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 998593 covers
- Inbound customer support by phone.
- Telemarketing and appointment setting.
- Telephone answering services.
When it is a different code
| Code | Description | Use it when |
|---|---|---|
| 998313 | IT consulting and support | the support is technical support for IT systems |
On an export invoice
An example: Summit Home Services LLC, a client in United States, is billed in USD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Inbound support desk, October 2026 | 998593 | 2 seats | $2,600.00 | $5,200.00 |
| IGST at 0%, export under LUT | $0.00 | |||
| Total | $5,200.00 |
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 | Summit Home Services LLC, United States |
| Service and SAC | Inbound support desk, October 2026 · 998593 |
| Currency and value | $5,200.00 |
| 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.
Purpose code for the payment
When the client pays, the inward remittance is usually reported under RBI purpose code P1006, business and management consultancy, including BPO and KPO. Check it on the FIRC or FIRA you get for the payment.
Worth knowing
- Contact centres that deal with a client's own customers on the client's behalf sometimes raise place-of-supply questions. Have your CA confirm the export treatment before you zero-rate it.
- 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 call centre and telephone support?
- 998593: Telephone-based support services. It sits under heading 9985, support services.
- Is GST charged on call centre and telephone 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 call centre services?
- 998593, telephone-based support services.
Related
- SAC code for IT consulting and support998313: Information technology (IT) consulting and support 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.