Kitne Din
ServiceSAC 9973

Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation N — GST rate 18%

18%GST
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
SAC code9973
CategoryLeasing/Rental
Source notification11/2017 (auto-parsed)

As per Notification 11/2017 (auto-parsed), temporary or permanent transfer or permitting the use or enjoyment of intellectual property (ip) right in respect of information technology software. [please refer to explanation n classified under SAC 9973 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.

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Related SAC codes

9973Leasing or rental of goods (same rate as supply of like goods)18%9973Temporary or permanent transfer or permitting the use or enjoyment of…12%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.