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

Group 9983 — IT Services · Service (SAC)

SAC code

998314

UQC: UNT

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

SGST / UTGST

IGST

18%

Copy as invoice line

HSN: 998314 | Rate: 18% (CGST 9 + SGST 9) | UQC: UNT

Create an invoice with this HSN→Free GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 998314 and 18% prefilled.

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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HSN reporting requirement by turnover

Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 9983)
Turnover ≥ ₹5 Cr → First 6 digits (e.g. 998314)
e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 998314 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: 11/2017-CT(R), effective from 2017-07-01.