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SAC codes

SAC code for IT support: 998313

Desktop support, network upkeep and IT annual maintenance contracts bill under one code. Here is the code, the rate and a quarterly AMC invoice line.

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In short

IT support and maintenance is billed under SAC 998313, usually at 18% GST. In SimpleERP the support service carries its code and rate, and spares on the same invoice keep their own HSN code.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

SAC 998313 at a glance

ItemValue
6-digit SAC998313: Information technology (IT) consulting and support services
4-digit group9983
Chapter 99 headingOther professional, technical and business services
Usual GST rate18% under forward charge
Reverse chargeForward charge for most suppliers.
ExemptionNo common exemption for business clients, as notified.
Who typically bills itIT support firms, system integrators, AMC providers for computers and networks
SAC 998313 as classified by CBIC, checked on the verified date below. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .

Which SAC code goes on a IT support invoice?

The usual SAC code for IT support is 998313: information technology (IT) consulting and support services. It sits in group 9983, other professional, technical and business services, under chapter 99, the chapter that holds every service code in the GST classification. Remote and on-site support, helpdesk and IT advice usually sit here. Physical repair of computer hardware has its own code under heading 9987.

What GST rate applies to IT support?

IT support services are usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

  • Hardware repair of computers and peripherals sits under 998713, also commonly at 18%
  • Network and infrastructure management goes under 998316
  • Spares sold on the same invoice carry their own HSN code and rate

A IT support invoice line in SimpleERP

Tech Sahaya IT Services bills Lakshmi Steel Furnitures ₹36,000 for a quarter's support of 25 desktops and the office network. The line carries SAC 998313 at 18%, so the invoice shows CGST ₹3,240 and SGST ₹3,240, a total of ₹42,480.

  • SAC 998313 sits on the line from the saved service, so nobody types it per invoice
  • Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
  • The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

When is reverse charge or an exemption involved?

IT support is a forward charge service, as notified: you charge GST and the client claims it as credit. No [reverse charge](/glossary/reverse-charge-mechanism) entry applies when you support businesses in India; check the GST portal for unusual cases.

  • A composite AMC with spares may follow the principal supply's rate; check how your contract reads
  • Support for a client outside India can be a zero-rated export when the conditions are met, as notified
  • Free warranty visits carry no charge and so no GST line

Sources

FAQ

Questions, answered

Is SAC mandatory on my IT support invoice?

Yes, on B2B invoices: 9983 is enough up to ₹5 crore turnover, and 998313 is required above it. A client auditing their IT spend reads the six-digit code more easily, so print it in full.

Can I use 9983 instead of 998313?

Up to ₹5 crore turnover, yes on B2B invoices. Above it, use 998313. Keep hardware repair under 998713 on its own line, since it is a different service even when one engineer does both.

Does reverse charge apply to IT support?

No. IT support for businesses in India is under forward charge, as notified, so your invoice carries the GST. Reverse charge is limited to notified services such as legal services by advocates or goods transport by a GTA.

What if my client is in another state?

For a registered client, the place of supply is the client's location, so a client in Kerala billed from Tamil Nadu pays IGST. SimpleERP reads the state from the GSTIN and picks IGST or CGST and SGST for you.

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