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HSN Codes and GST Rates of HSN 998314

Information technology (IT) design and development services

HSN Code Description of Service GST Rate

9983

Other professional, technical and business services (except research, development, legal and accounting services)

99831

Management consulting and management services; information technology services

998314

Information technology (IT) design and development services

This service code includes

i. provision of technical expertise to design and/or develop an IT solution such as custom applications, networks, and computer systems;

ii. services of designing the structure and/or writing the computer code necessary to create and/or implement a software application, such as designing the structure and content of a web page and/or writing the computer code necessary to create and implement a web page, designing the structure and content of a database and/or writing the computer code necessary to create and implement a database, designing the structure and writing the computer code necessary to design and develop a custom software application, customization and integration, adapting (modifying, configuring, etc.) and installing an existing application so that it is functional within the clients' information system environment;

iii. designing, developing and implementing customer's networks such as intranets, extranets and virtual private networks; network security design and development services, i.e. designing, developing and implementing software, hardware and procedures to control access to data and programs and to allow for the safe exchange of information over a network;

iv. combined service of assessing an organization's computer requirements, advising on hardware and software acquisitions, developing system specification and putting the new system in place;

v. computer systems integration services, i.e. an analysis of the client's current computer system, present and future computing requirements, the purchase of new equipment and software, and the integration of the new and old systems components to create a new integrated system;

vi. software originals (i.e. a set of instructions that is to be used in a computing device in order to bring about a specific result), which can be protected and licensed as intellectual property

This service code does not include:

- service contracts where the design and development of a web page is bundled with the hosting of the web page, cf. 998315

- service contracts where the design and development of the application is bundled with the hosting and management of the application on an ongoing basis, cf. 998315

- service contracts where the design and development of a database is bundled with the ongoing management of the data holdings, cf. 998315

- services of day-to-day management of the client's network, cf. 998316

- wholesale and retail sale services of software, cf. 996111, 996211


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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).