IT Consulting & Development
Information technology (IT) design and development services
What this code actually covers
Covers building or designing software, websites, and applications — the work itself, not ongoing advisory. If you are writing code, building a site, or developing a digital product for a client, this is usually the right code.
Applicable GST rate
Standard rate for this category
Services commonly billed under this code
- Website design and development
- Custom software or app development
- API integration work
- E-commerce site builds
There is no dedicated SAC field on most invoices — this code goes directly in the line-item description, alongside what the service actually was (e.g. "Website design and development — SAC 998314"). This is a common starting point, not a binding classification for every possible variation of the work — confirm with a chartered accountant if your service does not clearly match the description above.
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