SAC code
SAC code for web hosting and cloud infrastructure: 998315
Web hosting and cloud infrastructure is classified under SAC 998315, “Hosting and information technology (IT) infrastructure provisioning 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: 998315
- Description: Hosting and information technology (IT) infrastructure provisioning 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 998315 covers
- Hosting websites and applications on servers or cloud accounts you provide.
- Managed servers and storage you supply to the client.
- Application hosting billed monthly.
When it is a different code
On an export invoice
An example: Maple Ridge Studio Inc., a client in Canada, is billed in CAD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Managed hosting, October 2026 | 998315 | 1 month | CA$650.00 | CA$650.00 |
| IGST at 0%, export under LUT | CA$0.00 | |||
| Total | CA$650.00 |
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 | Maple Ridge Studio Inc., Canada |
| Service and SAC | Managed hosting, October 2026 · 998315 |
| Currency and value | CA$650.00 |
| 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
- If you resell a cloud provider's servers with your management on top, the invoice to your client is for your hosting service. Keep the provider's bills with your records.
- Monthly hosting is a natural fit for a recurring invoice: one export invoice a month, and one EDF line a month.
- 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 web hosting and cloud infrastructure?
- 998315: Hosting and information technology (IT) infrastructure provisioning services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on web hosting and cloud infrastructure 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 web hosting?
- 998315, hosting and IT infrastructure provisioning services.
Related
- SAC code for IT infrastructure and network management998316: IT infrastructure and network management 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
- 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.