What services fall under SAC group 9981 (Research and development services)?

SAC group 9981 covers research and development services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9981".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9981

SAC Group 9981: Research and development services

14 service codes fall under SAC group 9981, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 14 of 14 codes

SAC codes under group 9981 — Research and development services
SAC Code	Description	Action
9981	Research and development services
998111	Research and experimental development services in natural sciences
998112	Research and experimental development services in engineering and technology
998113	Research and experimental development services in medical sciences and pharmacy
998114	Research and experimental development services in agricultural sciences
998121	Research and experimental development services in social sciences
998122	Research and experimental development services in humanities
998130	Interdisciplinary research and experimental development services
998141	Research and development originals in pharmaceuticals
998142	Research and development originals in agriculture
998143	Research and development originals in biotechnology
998144	Research and development originals in computer related sciences
998145	Research and development originals in other fields nowhere else classified
998149	Research and development originals in other fields nowhere else classified

About SAC Group 9981 (Research and development services)

SAC (Service Accounting Code) group 9981 covers research and development services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9981) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.