SAC code for Consulting Services — 998311 · GST 18%
Consulting Services is billed under SAC 998311, the code for management consulting and management services. Under GST 2.0 the rate is 18%.
Also called: management consultancy, business consulting, consultant fees, retainer
GST on consulting services
- GST rate
- 18%
- Within your state
- CGST 9% + SGST/UTGST 9%
- To another state
- IGST 18%
Example invoice line
Selling to another state: IGST 18% (₹1,080.00) replaces CGST and SGST.
What SAC 998311 covers
Management consulting and management services
Business and management advice, strategy, operations and project consulting.
Questions about consulting services
What is the SAC code for consulting services?
Consulting Services is classified under SAC 998311: Management consulting and management services.
What is the GST rate on consulting services?
18% under GST 2.0, in force since 22 September 2025. Within your state that is 9% CGST plus 9% SGST (or UTGST); to a buyer in another state it is 18% IGST.
How many digits of the SAC code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9983) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (998311) on every invoice.
Related SAC codes
Bill with the right HSN automatically — start free
Save consulting services once with SAC 998311 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.
See also: billing software for professional services.