GST Rate on Software development services

18%
GST rate
998314
SAC code
Tax split
Intra-state: CGST 9% + SGST 9%Inter-state: IGST 18%

The GST rate on software development services is 18%, under SAC code 998314. This code also covers: software, it services, development, coding, app development. Standard rate as of FY 2025-26 — for conditional or notified variations, verify against the latest CBIC notification.

Raise a bill with this rate → use the free GST invoice generator (the CGST/SGST/IGST split is done for you), or search another item in the HSN code finder.

Other items at 18% GST

Bread, biscuits, cakesFood preparations (mixes, pickles, sauces)Perfumes, eau-de-toiletteBeauty / make-up preparationsHair preparations (shampoo, oil)Footwear with leather upper

Frequently asked

What is the GST rate on Software development services?

The GST rate on software development services is 18%, classified under SAC code 998314.

What is the SAC code for Software development services?

The SAC code is 998314, and it is taxed at 18% GST.

How is the 18% GST split into CGST and SGST?

Within a state it is CGST 9% + SGST 9%. For inter-state supply it is a single IGST of 18%.

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General information, not tax advice. GST rates change with Council decisions — confirm the current figure before you bill.