Heading 9981 - Research And Development Services, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage

Research and development services.



CGST - 9%
SGST - 9%
IGST - 18%

Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
(b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.

CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9981 - Research And Development Services with 6 digit code