SAC code for Website Development — 998314 · GST 18%

Website Development is billed under SAC 998314, the code for information technology (IT) design and development services. Under GST 2.0 the rate is 18%.

Also called: web design, website design, software development, app development

GST on website development

GST rate: 18%
Within your state: CGST 9% + SGST/UTGST 9%
To another state: IGST 18%

Example invoice line

Website / Software DevelopmentSAC 998314

1 project × ₹40,000.00₹40,000.00

CGST 9%₹3,600.00

SGST 9%₹3,600.00

Total₹47,200.00

Selling to another state: IGST 18% (₹7,200.00) replaces CGST and SGST.

What SAC 998314 covers

Information technology (IT) design and development services

Website, app and custom software design and development.

Questions about website development

What is the SAC code for website development?

Website Development is classified under SAC 998314: Information technology (IT) design and development services.

What is the GST rate on website development?

18% under GST 2.0, in force since 22 September 2025. Within your state that is 9% CGST plus 9% SGST (or UTGST); to a buyer in another state it is 18% IGST.

How many digits of the SAC code go on the invoice?

If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9983) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (998314) on every invoice.

All SAC codes · HSN codes for goods

Bill with the right HSN automatically — start free

Save website development once with SAC 998314 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.

Start free Or make one GST invoice free, no signup