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SAC group 9981 covers Research and development services: 13 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
998111 | Research and experimental development services in natural sciences | 18% |
998112 | Research and experimental development services in engineering and technology | 18% |
998113 | Research and experimental development services in medical sciences and pharmacy | 18% |
998114 | Research and experimental development services in agricultural sciences | 18% |
998121 | Research and experimental development services in social sciences | 18% |
998122 | Research and experimental development services in humanities | 18% |
998130 | Interdisciplinary research and experimental development services | 18% |
998141 | Research and development originals in pharmaceuticals | 18% |
998142 | Research and development originals in agriculture | 18% |
998143 | Research and development originals in biotechnology | 18% |
998144 | Research and development originals in computer related sciences | 18% |
998145 | Research and development originals in other fields nowhere else classified | 18% |
998149 | Research and development originals in other fields nowhere else classified | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
