Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsMost software and IT services in India are taxed at 18% GST, but the correct code depends on what you supply. Custom development, IT support and hosting are services identified by SAC codes; pre-developed software supplied on physical media or through an encryption key is treated as goods under HSN heading 8523. The applicable rate and classification should be checked against the current tax schedule and the actual contract.
Updated October 7, 2026. The rates below reflect CBIC guidance and the rate table available on October 2, 2026; confirm the applicable notification entry before invoicing.
What GST rate applies to software?
CBIC’s 2017 IT/ITES FAQ states that the GST rate on IT services is 18%. For the standard taxable service treatment, that is generally 9% CGST plus 9% SGST or UTGST on an intra-state supply, or 18% IGST on an inter-state supply, subject to the relevant notification entry. The CBIC rate table and related IGST notification materials available on October 2, 2026, show these corresponding standard rates.
Do not assume that every item called “software” has the same rate or classification. In particular, the FAQ identifies pre-developed software delivered on a medium or by encryption key as goods under heading 8523, but the applicable tariff item and current rate for the goods must be verified separately. The 18% service rate should not be applied to that goods supply without checking its rate entry.
#1 Best Overall
- EFFORTLESSLY MANAGE YOUR FINANCES: Dive into the world of efficient financial management with this accounting ledger book. It's your gateway to tracking payments, deposits, and balances, fostering excellent bookkeeping habits to reach your financial aspirations.
- UNLEASH THE POWER OF UNDATED TRACKING: With an undated accounting book ledger, you're equipped to chronicle every expenditure, regardless of when it occurs. Ample space awaits to meticulously document each transaction, detailing numbers, dates, descriptions, accounts, payment or deposit amounts, and overall balances.
- EMPOWER FINANCIAL SUCCESS: Harness the potential of this accounting log book to analyze your financial endeavors effortlessly. Prepare precise financial statements in no time, allowing you to scrutinize spending and income regularly. Identify and eliminate unnecessary expenses, paving the way for enhanced financial performance and success.
- EXEMPLARY QUALITY: Our accounting ledger book boasts premium quality, crafted from 100gsm paper that minimizes ink leakage, fraying, and shading concerns. The robust and flexible cover shields the pages, while the metal lay-flat twin-wire binding ensures durability and sustained usage.
- VERSATILE UTILITY: Embrace the flexibility of our undated accounting book, enabling you to commence your financial journey anytime, anywhere. Its compact size of 8.6x5.9 inches ensures portability, fitting snugly into any bag for easy access whenever you need it most.
Which HSN or SAC code should you use?
HSN headings classify goods; SAC codes classify services. Use the code that describes the substance of the supply, rather than choosing a code solely because an invoice says “software.” These are common likely classifications, not a substitute for reviewing the contract and the specific tariff entry.
| What you supply | Likely code | Typical treatment and caution |
|---|---|---|
| Custom software development, programming or implementation | SAC 998314 | IT design and development service; generally 18% GST. |
| IT consulting or technical support | SAC 998313 | Information technology consulting and support service; generally 18% GST. |
| Hosting, cloud infrastructure or infrastructure provisioning | SAC 998315 | Hosting and IT infrastructure provisioning service; generally 18% GST. |
| IT infrastructure or network management | SAC 998316 | IT infrastructure and network management service; generally 18% GST. |
| Right to use or licence computer software or databases | SAC 997331 | Licensing service; review the rights granted and any separately identifiable bundled services. |
| Another IT service without a more specific classification | SAC 998319 | Other IT services not elsewhere classified; use only when a more specific SAC does not describe the principal supply. |
| Pre-developed or pre-designed software supplied on disc, other storage medium or by encryption key | HSN heading 8523 | CBIC’s FAQ treats this as goods. Check the applicable tariff item and current rate schedule. |
When is software a service, and when is it goods?
Development and related work are services
CBIC’s IT/ITES FAQ says that development, design, programming, customisation, adaptation, upgradation, enhancement and implementation of information-technology software are treated as services. A bespoke program built for a customer therefore points toward the relevant service classification, commonly SAC 998314 for IT design and development.
Rank #2
- AN EASY & EFFICIENT WAY TO CONTROL YOUR FINANCES: Created for both small business and personal use, this horizontal accounting ledger book has spacious pages to log payments and deposits, so that you can monitor your finances and spot errors easily.
- LARGE FORMAT LEDGER WITH PLENTY OF WRITING SPACE: This accounting book ledger comes in a large format, measures 10 by 7 inches, and has 129 pages with 3,100 entry lines total.
- TRACK ACTIVITY IN MULTIPLE ACCOUNTS WITH JUST ONE BOOK: This accounting log book will be perfect if you want to track activity in multiple accounts. To do so, use the dedicated column to add the bank account number every time you make a record.
- PREMIUM DESIGN FOR COMFORTABLE DAILY USE: This accounting journal book has a durable eco-leather hardcover, thick 120gsm paper, sturdy elastic closure, pen loop, ribbon bookmark, and back pocket for extra notes, checks, and receipts.
- 60-DAY MONEY-BACK GUARANTEE: We will exchange or refund your small business log book if you aren’t satisfied with your business bookkeeping ledger for any reason. Reach out to us via message to refund your monthly accounting ledger book.
Pre-developed software delivered on media or by key is goods
The same FAQ says pre-developed or pre-designed software supplied in a medium or storage, or through an encryption key, is treated as goods classifiable under heading 8523. The distinction turns on the nature and delivery of the supply, not simply on the word “software” or “licence” used on an invoice.
Hosted access and cloud arrangements need contract review
Online access to software or cloud infrastructure is not automatically the same transaction as selling a copy on a disc or by key. The IGST Act’s definition of online information and database access or retrieval services includes cloud services and the online provision of software and other intangibles. The correct classification and tax consequences still depend on the contract, what is actually provided, and the delivery model.
Outdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchPC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Rank #3
- Easy To Track Your Finances: HAUTOCO accounting ledger book keeps you on top of your expenses and income! Help you keep your money organized, spend well, and set and achieve financial goals
- Premium Material: The A5 accounting ledger book has a total of 120 pages and 2040 lines of entries. It is made of 100gsm thick paper to reduce ink leakage; it is equipped with a waterproof and sturdy PP cover to protect the inner pages
- Practical Design: Compact 8.3 x 6.2'' expense tracker notebook is easy to carry and features information pages, 2025 calendar, yearly financial goals page, and PVC pocket for storing important tickets and loose items
- Manage Your Finances Effectively: Undated accounting books with number, date, description, account, payment or deposit amount, and total balance. You will be able to easily analyze your financial activities and quickly prepare accurate financial statements
- Ideal For Small Business or Personal Use: An accounting log journal can track your business or personal financial status. With a clear record of transactions, you can find unnecessary expenses or fraudulent charges
How should you code and show the supply on an invoice?
- Describe the transaction. Identify whether the customer receives custom development, a licence or right to use, consulting or support, hosting, infrastructure management, or a software copy delivered on media or by key.
- Choose the matching classification. Use a SAC for the service supplied and the applicable HSN classification for goods. Where a service has a more specific SAC, do not default to 998319.
- Review bundled items. Licensing, implementation, maintenance, support and hosting may be separate identifiable supplies or part of a bundle. Review the contract and invoice facts to determine the appropriate treatment rather than assigning one code to every bundle by default.
- Apply the correct tax type. For the standard service rate, an intra-state supply is generally shown as 9% CGST plus 9% SGST/UTGST, while an inter-state supply is generally shown as 18% IGST, subject to the relevant notification and place-of-supply rules.
- Check current rates and records. Verify the live notification and rate schedule, especially for goods under heading 8523 or unusual arrangements. GST invoicing or accounting software can help keep code and tax fields consistent, but it cannot decide a disputed classification for you.
Are software exports and SEZ supplies zero-rated?
Qualifying exports and supplies to SEZ units or SEZ developers are zero-rated under GST, subject to the applicable statutory conditions. CBIC describes two routes: pay IGST and claim a refund, or supply under a bond or letter of undertaking (LUT) and claim a refund of eligible input taxes. Zero-rating is not automatic merely because the customer is outside India or located in an SEZ; confirm that the transaction and required documentation meet the applicable conditions.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What should you check in a SaaS or cross-border contract?
- Establish whether the customer is buying a right to use software, receiving online access to hosted software, or purchasing development or support work.
- Identify who supplies hosting or infrastructure and whether those services are separately stated or bundled with access.
- For exports, SEZ transactions and cross-border arrangements, verify eligibility, documentation, place of supply and refund route under the applicable rules.
- Do not infer that all SaaS arrangements have identical place-of-supply or export consequences just because the IGST Act’s online information and database access or retrieval definition includes online software and cloud services.
Rates, notifications and classification guidance can change. Have a qualified GST professional review unusual bundles, cross-border supplies, SEZ documentation and place-of-supply questions.
Quick Recap
Best Value
Rank #4
- Neatly Track & Organize Your Finances: The accounting ledger book is here for you to stay on top of your spendings & income! Clearly & neatly structured, it offers ample space for all crucial information about checks, savings, bills & other expenses or income
- Perfect For Small Business Owners: Keep it simple, yet super effective - the undated income and expense log book is an absolute must-have among small business supplies! Register your financial data and use your debit & credit records to compile a trial balance
- Premium Style With A Sturdy Cover: With the 120-page finance tracker, you can manage your finances conveniently in one place. A solid cover, thick paper and a reliable ring binding ensure maximum durability
- Beautiful Modern Minimalistic Design: A visual highlight just like you can expect from ZICOTO! The sage green cover of the ledger book, look stunning with a modern golden floral on the front - makes bookkeeping simply beautiful!
- Super Handy - Always At Hand: Thanks to its practical size, the 8.6x6.1” ledger book fits into any bag easily and is therefore always by your side. Whether used as a checkbook register or to track other financial flow, with the log book you’ve got it all sorted!
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
