SAC codes
SAC code for consulting: 998311
Management, strategy, HR and business advice all bill under one six-digit code. Here is the code, the rate and how the line looks on a GST invoice.
In short
Consulting services are billed under SAC 998311, usually at 18% GST under forward charge. In SimpleERP you save the consulting service once with its code and rate, and every invoice prints it and splits the tax.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998311 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998311: Management consulting and management services, including financial, strategic, HR, marketing and operations consulting |
| 4-digit group | 9983 |
| Chapter 99 heading | Other professional, technical and business services |
| Usual GST rate | 18% under forward charge |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No general exemption; advice to a client outside India may qualify as a zero-rated export, as notified. |
| Who typically bills it | Management consultants, freelance advisers, HR and strategy firms |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a consulting invoice?
The usual SAC code for consulting is 998311: management consulting and management services, including financial, strategic, HR, marketing and operations consulting. It sits in group 9983, other professional, technical and business services, under chapter 99, the chapter that holds every service code in the GST classification. Most independent consultants and advisory firms use this code for retainers, project fees and workshops that are mainly advice. Technical consulting has neighbouring codes, so pick by the work you deliver, not by your job title.
What GST rate applies to consulting?
Management consulting is usually charged at 18% GST, paid by you under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- IT consulting sits under 998313 and engineering advice under 99833, both commonly at 18%
- Tax and accounting advice from a CA firm goes under heading 9982, not 9983
- Out-of-pocket travel recovered from the client is usually part of your taxable value, unless you act as a pure agent
A consulting invoice line in SimpleERP
Arjun Rao Consulting, a Coimbatore adviser, bills Lakshmi Steel Furnitures a monthly retainer of ₹60,000 for dealer pricing work. The line carries SAC 998311 at 18%, so the invoice shows CGST ₹5,400 and SGST ₹5,400, a total of ₹70,800.
- SAC 998311 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Consulting is a forward charge service: you charge GST on your invoice and pay it yourself. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for management consulting, as notified; check the GST portal for your case.
- Advice to a client outside India can be a zero-rated export when the export conditions are met, as notified; check
- Below the registration threshold you need not register, but once registered you charge GST on every taxable fee
- A consultant who is an employee on payroll is not supplying a service under GST
FAQ
Questions, answered
Is SAC mandatory on my consulting invoice?
Yes, on a tax invoice to a registered client if your turnover is up to ₹5 crore, where four digits (9983) are enough. Above ₹5 crore you print all six digits on every invoice. Many consultants print 998311 anyway so the client's accountant sees the exact service.
Can I use 9983 instead of 998311?
If your aggregate turnover is up to ₹5 crore, 9983 meets the four-digit rule on B2B invoices. Above ₹5 crore, 998311 is required. Using 9983 alone groups your work with architecture and design in the HSN summary, so the six-digit code is clearer.
Does reverse charge apply to consulting?
No. Management consulting is under forward charge, so you charge GST on the invoice and the client claims it as input tax credit. Reverse charge entries cover services such as legal services by advocates and security services from non-corporate agencies, as notified.
What if my client is in another state?
For a registered business client, the place of supply is the client's location. A client in Bengaluru billed from Coimbatore pays IGST instead of CGST and SGST. In SimpleERP the place of supply follows the client's GSTIN, so the split changes on its own.
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