Q3SAC Code 9981
Research and development services
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Codes under 9981
| Code | Description |
|---|---|
| 9981 11 | Research and experimental development services in natural sciences |
| 9981 12 | Research and experimental development services in engineering and technology |
| 9981 13 | Research and experimental development services in medical sciences and pharmacy |
| 9981 14 | Research and experimental development services in agricultural sciences |
| 9981 21 | Research and experimental development services in social sciences |
| 9981 22 | Research and experimental development services in humanities |
| 9981 30 | Interdisciplinary research and experimental development services |
| 9981 41 | Research and development originals in pharmaceuticals |
| 9981 42 | Research and development originals in agriculture |
| 9981 43 | Research and development originals in biotechnology |
| 9981 44 | Research and development originals in computer related sciences |
| 9981 45 | Research and development originals in other fields nowhere else classified |
| 9981 49 | Research and development originals in other fields nowhere else classified |
Frequently Asked Questions
What is the SAC code for research and development services?
The SAC code for research and development services is 9981.
What is the GST rate on research and development services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.