SAC code 997338

Service code in chapter 99 — All Services

SAC code

997338

Licensing services for right to use other natural resources including telecommunication spectrum

Classification

Code type	SAC — Services Accounting Code
Level	Service code (6 digits)
Chapter 99	All Services
Heading 9973	Leasing or rental services without operator
Service code 997338	Licensing services for right to use other natural resources including telecommunication spectrum

Other codes under 9973

SAC code	Description
`997311`	Leasing or rental services concerning transport equipments including containers, without operator
`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…
`997322`	Leasing or rental services concerning video tapes and disks (home entertainment equipment)
`997323`	Leasing or rental services concerning furniture and other household appliances
`997324`	Leasing or rental services concerning pleasure and leisure equipment
`997325`	Leasing or rental services concerning household linen
`997326`	Leasing or rental services concerning textiles, clothing and footwear
`997327`	Leasing or rental services concerning do-it-yourself machinery and equipment
`997328`	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
`997329`	Leasing or rental services concerning other goods
`997331`	Licensing services for the right to use computer software and databases
`997332`	Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
`997333`	Licensing services for the right to reproduce original art works
`997334`	Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
`997335`	Licensing services for the right to use research and development products
`997336`	Licensing services for the right to use trademarks and franchises
`997337`	Licensing services for the right to use minerals including its exploration and evaluation
`997339`	Licensing services for the right to use other intellectual property products and other resources nowhere else classified

Using SAC 997338 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9973) on B2B invoices, and a business above ₹5 crore must show 6 digits (997338) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is SAC code 997338?

SAC code 997338 is the service code for: Licensing services for right to use other natural resources including telecommunication spectrum.

What is the GST rate for SAC 997338?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 997338 before invoicing.

How many digits of SAC 997338 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9973) on B2B invoices. Above ₹5 crore: 6 digits (997338) on all invoices.