HSN Code 998314Information technology design and development services (software — GST 18%

Group 9983 — IT Services · Service (SAC)

SAC code
998314
GST rate
18%
Type
services

Full description

Information technology design and development services (software, web, app)

Why this code: Custom software development, web/app development, UI/UX design, system design — billable software work — sits under SAC 998314 at 18%.

Conditional note: Software exports = zero-rated. Freelance dev: register for GST once turnover crosses ₹20L. Inter-state services trigger registration regardless of turnover. OIDAR rules apply for cross-border SaaS.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
9%
SGST / UTGST
9%
IGST
18%

Common keywords & aliases

If your invoice description contains any of these terms, HSN 998314 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

web designui ux designui/ux designwebsite designsoftware designsystem designit designsoftware developmentweb developmentapp developmentmobile app developmentcoding serviceprogramming servicedeveloper servicefreelance developercustom softwaresaas developmentwebsite creation

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-04-01. Rates can change between notifications — verify before invoicing.