{"id":2030,"date":"2026-10-31T13:35:17","date_gmt":"2026-10-31T08:05:17","guid":{"rendered":"https:\/\/invocreto.com\/blog\/?p=2030"},"modified":"2026-10-31T13:35:17","modified_gmt":"2026-10-31T08:05:17","slug":"sac-code-for-consultancy-services","status":"publish","type":"post","link":"https:\/\/invocreto.com\/blog\/sac-code-for-consultancy-services\/","title":{"rendered":"SAC Code for Consultancy Services \u2013 GST Rate &amp; Complete Guide"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Consultancy services play an important role in helping businesses make informed decisions, improve operations, manage finances, and adopt new technologies. However, when it comes to GST compliance in India, identifying the correct SAC code for consultancy services is equally important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you are a management consultant, business advisor, IT professional, financial consultant, or independent service provider, selecting the appropriate Service Accounting Code (SAC) ensures accurate GST invoicing and tax reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In India, SAC Code for Consultancy Services are generally classified under <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/9983-other-professional-technical-and-business-services\">SAC 9983<\/a>, which covers other professional, technical, and business services. However, the exact six-digit SAC code depends on the nature of consultancy provided. Let&#8217;s understand the applicable SAC Codes for Consultancy Services, GST rates, classification rules, and invoicing requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Consultancy Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The primary SAC heading associated with many consultancy services is <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/9983-other-professional-technical-and-business-services\">9983<\/a> \u2013 Other Professional, Technical and Business Services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SAC stands for Service Accounting Code. It is a classification system used under India&#8217;s Goods and Services Tax (GST) framework to identify and categorise different types of services. HSN codes is primarily used for goods, SAC codes are used for services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The following are some commonly applicable SAC code for Consultancy Services-related:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998311-management-consulting-and-management-services-including-financial-strategic-human-resources-marketing-operations-and-supply-chain-management\">998311<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998311-management-consulting-and-management-services-including-financial-strategic-human-resources-marketing-operations-and-supply-chain-management\">Management consulting and management services<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998312-business-consulting-services-including-public-relations-services\">998312<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998312-business-consulting-services-including-public-relations-services\">Business consulting services, including public relations<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998313-information-technology-consulting-and-support-services\">998313<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998313-information-technology-consulting-and-support-services\">Information technology consulting and support services<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998314-information-technology-design-and-development-services\">998314<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998314-information-technology-design-and-development-services\">Information technology design and development services<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998315-hosting-and-information-technology-infrastructure-provisioning-services\">998315<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998315-hosting-and-information-technology-infrastructure-provisioning-services\">Hosting and IT infrastructure provisioning services<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998316-information-technology-infrastructure-and-network-management-services\">998316<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998316-information-technology-infrastructure-and-network-management-services\">IT infrastructure and network management services<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998319-other-information-technology-services-nowhere-else-classified\">998319<\/a><\/td><td><a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998319-other-information-technology-services-nowhere-else-classified\">Other IT services not elsewhere classified<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important: <\/strong>Not every consultancy service automatically falls under SAC 9983. Legal, accounting, and tax consultancy services generally have separate classifications under Heading 9982.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Different Types of Consultancy Services and Their SAC Codes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The correct SAC Code for Consultancy Services code depends on the actual service being delivered<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998311-management-consulting-and-management-services-including-financial-strategic-human-resources-marketing-operations-and-supply-chain-management\">Management Consultancy \u2013 SAC 998311<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This SAC Code for Consultancy Services covers professional advice and assistance relating to business management and organisational performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Strategic business planning<\/li>\n\n\n\n<li>Financial management consulting<\/li>\n\n\n\n<li>Human resource management<\/li>\n\n\n\n<li>Marketing management consulting<\/li>\n\n\n\n<li>Operations and supply chain management<\/li>\n\n\n\n<li>Business process improvement<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">2. <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998312-business-consulting-services-including-public-relations-services\">Business Consultancy \u2013 SAC 998312<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Business consultancy focuses on helping organisations improve their overall business performance, strategies, and market positioning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business development advisory<\/li>\n\n\n\n<li>Organisational consulting<\/li>\n\n\n\n<li>Corporate strategy assistance<\/li>\n\n\n\n<li>Public relations consulting<\/li>\n\n\n\n<li>Business planning and operational guidance<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">3. <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998313-information-technology-consulting-and-support-services\">IT Consultancy \u2013 SAC 998313<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">IT consultancy involves providing professional guidance on technology-related business requirements and information systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IT infrastructure advisory<\/li>\n\n\n\n<li>Technology consulting<\/li>\n\n\n\n<li>IT system support<\/li>\n\n\n\n<li>Digital transformation consulting<\/li>\n\n\n\n<li>Software and technology implementation guidance<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">4. <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998314-information-technology-design-and-development-services\">IT Design and Development \u2013 SAC 998314<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This classification covers information technology design and development services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Custom software development<\/li>\n\n\n\n<li>Application development<\/li>\n\n\n\n<li>Website development<\/li>\n\n\n\n<li>Software design and programming<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A consultant who only provides technology advice may fall under <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998313-information-technology-consulting-and-support-services\">SAC 998313<\/a>, whereas actual software development may fall under <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998314-information-technology-design-and-development-services\">SAC 998314<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. Other IT Services \u2013 SAC <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998315-hosting-and-information-technology-infrastructure-provisioning-services\">998315<\/a>, <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998316-information-technology-infrastructure-and-network-management-services\">998316<\/a> and <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/998319-other-information-technology-services-nowhere-else-classified\">998319<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">These SAC Code for Consultancy Services cover other specialised IT activities, including hosting, infrastructure provisioning, network management, and IT services that do not fall under more specific classifications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the GST Rate on Consultancy Services in India?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The GST rate on consultancy services depends on the specific service classification and applicable exemption or concessional-rate provisions. Most ordinary management, business, IT, and professional consultancy services under SAC Code for Consultancy Services 9983 generally attract 18% GST. The applicable tax structure is generally:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Transaction Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">GST Rate<\/th><\/tr><\/thead><tbody><tr><td>Intra-state consultancy services<\/td><td class=\"has-text-align-left\" data-align=\"left\">18% (9% CGST + 9% SGST)<\/td><\/tr><tr><td>Inter-state consultancy services<\/td><td class=\"has-text-align-left\" data-align=\"left\">18% IGST<\/td><\/tr><tr><td>Eligible export of consultancy services<\/td><td class=\"has-text-align-left\" data-align=\"left\">Zero-rated, subject to conditions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if a registered management consultant provides services worth \u20b950,000 to a business in the same state, the GST calculation would generally be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consultancy charges: \u20b950,000<\/li>\n\n\n\n<li>CGST at 9%: \u20b94,500<\/li>\n\n\n\n<li>SGST at 9%: \u20b94,500<\/li>\n\n\n\n<li>Total invoice value: \u20b959,000<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The exact rate should always be verified against the applicable <a href=\"https:\/\/indiacorporates.com\/services\/gst-registration\" rel=\"noopener\">GST<\/a> rate notification because certain services may have specific exemptions, concessional rates, or different tax treatment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Choose the Correct SAC Code for Consultancy Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Selecting the correct SAC code is essential for maintaining GST compliance. Businesses should consider the following factors:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Identify the actual service:<\/strong> Determine whether you provide management, business, financial, IT, technical, or another specialised consultancy service.<\/li>\n\n\n\n<li><strong>Understand the service classification:<\/strong> Refer to the official GST Scheme of Classification of Services.<\/li>\n\n\n\n<li><strong>Check the applicable SAC code:<\/strong> Select the most specific classification that accurately describes the service.<\/li>\n\n\n\n<li><strong>Verify the GST rate:<\/strong> Check the relevant GST rate notification and applicable conditions.<\/li>\n\n\n\n<li><strong>Use the correct code on invoices:<\/strong> Ensure consistency in GST invoices and applicable GST returns.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">If a business provides multiple independent consultancy services, it may need to use different SAC codes for different supplies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Is the Correct SAC Code Important?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Using an incorrect SAC code can create unnecessary compliance complications. Accurate classification helps businesses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Generate GST-compliant invoices.<\/li>\n\n\n\n<li>Apply the correct GST rate.<\/li>\n\n\n\n<li>Maintain accurate accounting records.<\/li>\n\n\n\n<li>Avoid classification-related disputes.<\/li>\n\n\n\n<li>Improve GST return reporting.<\/li>\n\n\n\n<li>Support proper input tax credit documentation.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For freelancers, consultants, agencies, and professional service firms, correct classification is an important part of financial and tax management.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Choosing the correct <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/9983-other-professional-technical-and-business-services\">SAC code for consultancy services<\/a> is essential for accurate GST invoicing, tax calculation, and regulatory compliance. While Heading <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\/9983-other-professional-technical-and-business-services\">SAC 9983<\/a> covers many management, business, IT, and technical consultancy services, specialised services such as legal, accounting, and tax consultancy may fall under different headings. Businesses should always identify the actual nature of their services before selecting a SAC code and applying the corresponding GST rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To make classification easier, explore the <a href=\"https:\/\/invocreto.com\/tools\/hsn-code-search\">Invocreto HSN Code Search Tool<\/a> and find relevant HSN and SAC classifications in one convenient place.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Search smarter. Classify accurately. Simplify GST compliance with Invocreto.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/invocreto.com\/blog\/hsn-sac-codes-for-msmes\/\">HSN SAC Codes for MSME<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/invocreto.com\/blog\/hsn-sac-code-guide-for-gst-invoices\/\">HSN\/SAC Code Guide<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/invocreto.com\/blog\/hsn-code-996334-catering-service\/\">HSN Code 996334<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/invocreto.com\/blog\/hsn-code-996311-accommodation-services\/\">HSN Code 996311<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consultancy services play an important role in helping businesses make informed decisions, improve operations, manage finances, and adopt new technologies&#8230;.<\/p>\n","protected":false},"author":10,"featured_media":2033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[186],"tags":[216,160,40,164],"class_list":["post-2030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hsn-sac-code","tag-consultancy-services","tag-hsn-and-sac-code","tag-invoice-management","tag-sac-code"],"_links":{"self":[{"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/posts\/2030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/comments?post=2030"}],"version-history":[{"count":5,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/posts\/2030\/revisions"}],"predecessor-version":[{"id":2036,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/posts\/2030\/revisions\/2036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/media\/2033"}],"wp:attachment":[{"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/media?parent=2030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/categories?post=2030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invocreto.com\/blog\/wp-json\/wp\/v2\/tags?post=2030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}