Research and development originals
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
272
Group 99814
Research and development originals
273
998141
Research and development originals in pharmaceuticals
274
998142
Research and development originals in agriculture
275
998143
Research and development originals in biotechnology
276
998144
Research and development originals in computer related sciences
277
998145
Research and development originals in other fields nowhere else classified
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ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents, etc. related to agriculture
998143 – Research and development originals in biotechnology
This service code includes scientific originals, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial property, trade secrets, patents, etc. related to biotechnology
998144 – Research and development originals in computer related services
This service code includes scientific originals, i.e. ideas, plans, blueprints, formulas for inventions, products and processes, which can be protected and licensed as industrial
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For full text:-Visit the Source
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