HSN Codes · Chapter 99: Services (SAC)

SAC Code 998221

Financial auditing services

Typical GST rate

18%

9% CGST + 9% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 998221

SAC codes are always six digits and always begin with 99 — the services chapter. In 998221, the heading 9982 narrows the service group, and the final digits identify this specific service: financial auditing services

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 9982

  • 998211 — Legal advisory and representation services concerning criminal law · GST 18%
  • 998212 — Legal advisory and representation services concerning other fields of law · GST 18%
  • 998213 — Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
  • 998214 — Legal documentation and certification services concerning other documents
  • 998215 — Arbitration and conciliation services
  • 998216 — Other legal services nowhere else classified
  • 998219 — Other legal services nowhere else classified
  • 998222 — Accounting and bookkeeping services · GST 18%
  • 998223 — Payroll services
  • 998224 — Other similar services nowhere else classified

Frequently asked questions

Goods and services under 998221 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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