Typical GST rate
Varies
Depends on sub-classification
Type
Service
SAC classification
Code level
6-digit
Sub-heading
Reading code 998223
SAC codes are always six digits and always begin with 99 — the services chapter. In 998223, the heading 9982 narrows the service group, and the final digits identify this specific service: payroll 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
- 998221 — Financial auditing services · GST 18%
- 998222 — Accounting and bookkeeping services · GST 18%
- 998224 — Other similar services nowhere else classified
Frequently asked questions
The GST rate under 998223 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
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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