9983 Other professional, technical and business services
Heading 9983 of the SAC classification covers other professional, technical and business services. The schedule writes 2 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes59
- Schedule entries2
The broadest business services heading in the schedule: management and IT consulting, software design and development, hosting, architecture, engineering, technical testing, veterinary work, advertising, market research, photography and design. Most freelancers and agencies find their code here.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9983
The rate schedule is written against the heading, so these entries govern every service code under 9983. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Selling of space for advertisement in print media. Advertising in any other medium, including digital, is taxed at the standard rate. | 5% | 2.5% + 2.5% | Credit available |
| (ii) Residual | Other professional, technical and business services, including management consulting, information technology services, architecture, engineering, advertising other than print media, market research and photography. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9983
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of technical testing or analysis of newly developed drugs on human participants by a clinical research organisation approved by the Drugs Controller General of India. Notification 12/2017-CT(R), entry 74A
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Reverse charge under 9983
On these supplies the recipient pays the GST. The supplier's invoice carries no tax, which is exactly why the mistake is so easy to make in both directions.
On these supplies the recipient pays the GST, not the supplier. The supplier issues an invoice without charging tax and notes that tax is payable under reverse charge; the recipient pays it in cash and claims credit separately if eligible.
Services supplied by a director of a company or a body corporate to that company or body corporate, other than services supplied in the capacity of an employee.
- Supplier
- A director of a company or body corporate
- Pays the tax
- The company or body corporate
Sponsorship services supplied by a person other than a body corporate.
- Supplier
- Any person other than a body corporate
- Pays the tax
- Any body corporate or partnership firm located in the taxable territory
Source: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended. Separately from the entries above, any service bought from a supplier outside India is taxable under reverse charge in the recipient's hands, whatever code it carries. Reverse charge entries are amended often, so confirm the current position before you raise or accept an invoice.
59 service codes under 9983
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9983 1Management consulting and management services; information technology services7
9983 2Architectural services, urban and land planning and landscape architectural services8
9983 3Engineering services9
9983 4Scientific and other technical services9
9983 5Veterinary services3
9983 6Advertising services and provision of advertising space or time6
9983 7Market research and public opinion polling services2
9983 8Photography & Videography and their processing services7
9983 9Other professional, technical and business services8
Where SAC 9983 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
- Code and rate checked against the notification text, not a guess
- Reverse charge and input tax credit position explained for your case
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The invoicing and return rules that decide how this code is actually used.
SAC 9983 questions
What does SAC heading 9983 cover?
Heading 9983 of the SAC classification covers other professional, technical and business services. The schedule writes 2 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9983?
It depends on which entry of the schedule matches the supply. Heading 9983 carries 2 entries at rates from 5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9983 exempt from GST?
Yes. 1 exempt entry touches this heading, including services by way of technical testing or analysis of newly developed drugs on human participants by a clinical research organisation approved by the Drugs Controller General of India. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9983?
Yes, for 2 notified categories. Where reverse charge applies the supplier issues an invoice without charging GST and the recipient pays the tax directly and claims credit separately if eligible. The exact categories are listed on this page.
How many digits of SAC 9983 do I report?
Report all 4 digits of 9983 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
