SAC code
SAC code for website design and development: 998314
Website design and development is classified under SAC 998314, “Information technology (IT) design and development 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: 998314
- Description: Information technology (IT) design and development 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 998314 covers
- Designing and building websites and web apps.
- Shopify, WordPress and other theme or plugin development.
- Landing pages and front-end builds.
When it is a different code
On an export invoice
An example: Harbour & Finch Ltd, a client in United Kingdom, is billed in GBP on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Website redesign: 8 pages and CMS set-up | 998314 | 1 project | £3,200.00 | £3,200.00 |
| IGST at 0%, export under LUT | £0.00 | |||
| Total | £3,200.00 |
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 | Harbour & Finch Ltd, United Kingdom |
| Service and SAC | Website redesign: 8 pages and CMS set-up · 998314 |
| Currency and value | £3,200.00 |
| 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 P0802, software consultancy and implementation. Check it on the FIRC or FIRA you get for the payment.
Worth knowing
- Domain names and hosting you buy for a client and bill on are separate supplies from the build. Put them on their own invoice lines rather than inside the development fee.
- Maintenance that changes or extends the site stays under 998314. Support and advice with no development may be 998313.
- 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 website design and development?
- 998314: Information technology (IT) design and development services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on website design and development 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 website maintenance?
- 998314 when the work changes or extends the site. If it is only support and advice, with no development, it may be 998313.
- Is web design without development the same code?
- A site you design and build is 998314. Visual design on its own, such as a logo or brand identity, is 998391.
Related
- SAC code for web hosting and cloud infrastructure998315: Hosting and information technology (IT) infrastructure provisioning services
- SAC code for graphic design998391: Specialty design services including interior design, fashion design, industrial design and other specialty design services
- SAC code for software 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.