Consultancy HSN Code (SAC 9983) and GST Rate
Management, business, technical and engineering consultancy services.
- SAC code
- 9983
- GST rate
- 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for consultancy?
Consultancy falls under SAC 9983.
Consultancy falls in SAC group 9983, other professional, technical and business services, and is taxed at 18%. Management consulting is 998311 and IT consulting 998313. Legal and accounting services are in a different group, 9982.
| Code | Description |
|---|---|
| 998311 | Management consulting and management services |
| 998312 | Business consulting services including public relations |
| 998313 | Information technology consulting and support |
| 998331 | Engineering advisory services |
GST rate on consultancy
The GST rate on consultancy is 18%. 18%. Services exported to a client outside India that meet the export of service conditions are zero rated.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which SAC digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9983 |
| Above Rs 5 crore | 6 on every invoice | 998311, 998312, 998313 |
Sample GST invoice line for consultancy
Here is how a line for consultancy looks on a tax invoice within one state: 1 × month at Rs 75,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Consultancy | 9983 | 1 × month | 75,000.00 | 75,000.00 | 6,750.00 | 6,750.00 | 88,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 13,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Security ServicesSAC 9985 · 18%
- Repair and MaintenanceSAC 9987 · 18%
Related HSN codes
Products often bought, sold or invoiced together with consultancy:
Frequently asked questions
What is the HSN or SAC code for consultancy?
Consultancy falls under SAC 9983: management, business, technical and engineering consultancy services. Common 6 digit codes are 998311 for management consulting and management services and 998312 for business consulting services including public relations.
What is the GST rate on consultancy?
18%. Services exported to a client outside India that meet the export of service conditions are zero rated.
How many digits of the consultancy SAC code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9983 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 998311, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.