Could you tell us what is GST rates for the following transactions: 1) Survey & Consultancy works 2) software development & sales 3) electronic devices, components sales & services. Like drones, Cc cameras surveillance set up, different kind of sensors, data collection devices, computer & server set up, survey & mapping equipments, etc

Reply-

1) Survey & Consultancy works- Information technology consulting and support services is classified under SAC 9983 and taxable @18%.

2) software development & sales- Research and development originals in computer related sciences is classified under SAC 9981 and taxable 18%

3) electronic devices, components sales & services- Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras are classified under HSN code 8525 and taxable @18% w.e.f. 01.01.2019.