HSN Codes · Chapter 99: Services (SAC)

SAC Code 997331

Licensing services for the right to use computer software

Typical GST rate

18%

9% CGST + 9% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 997331

SAC codes are always six digits and always begin with 99 — the services chapter. In 997331, the heading 9973 narrows the service group, and the final digits identify this specific service: licensing services for the right to use computer software

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9973

  • 997311 — Leasing or rental services concerning transport equipment without operator · GST 18%
  • 997312 — Leasing or rental services concerning agricultural machinery and equipment without operator
  • 997313 — Leasing or rental services concerning construction machinery and equipment without operator
  • 997314 — Leasing or rental services concerning office machinery and equipment (except computers) without operator
  • 997315 — Leasing or rental services concerning computers without operators
  • 997316 — Leasing or rental services concerning telecommunications equipment without operator
  • 997317 — Leasing or rental services concerning other machinery and equipment without operator
  • 997318 — Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration
  • 997319 — Leasing or rental services concerning other machinery and equipments without operator
  • 997321 — Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )

Frequently asked questions

Goods and services under 997331 typically attract 18% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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