Consulting & Advisory Services SAC Codes & GST Rate
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Consulting & Advisory Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998311 | IT consulting & technology advisory services | 18% |
| 998342 | Management consulting & business strategy services | 18% |
| 998343 | HR consulting, recruitment & talent advisory | 18% |
| 998344 | Marketing consulting & brand strategy services | 18% |
| 998211 | Legal consulting & compliance advisory | 18% |
| 998223 | Financial & tax advisory (CA/CMA services) | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Consulting & Advisory Services
A Delhi management consultant invoices a Jaipur manufacturing company ₹3,00,000 for supply chain optimisation advisory (SAC 998342). Inter-state supply: IGST at 18% = ₹54,000. Total invoice: ₹3,54,000. The manufacturing company can claim full ITC on this amount.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 998311
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Consulting & Advisory Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What GST rate applies to consulting services?
All consulting and advisory services attract 18% GST in India under SAC codes 998311–998344. This applies to management consulting, IT consulting, HR consulting, financial advisory, and marketing consulting. There is no GST exemption for any category of consulting service.
Is GST applicable on consulting services provided to foreign companies?
Consulting services to foreign clients are zero-rated exports — 0% GST. The consultant receives foreign currency and files an LUT to export without charging GST. If the foreign company has a place of business in India, the place of supply rules determine if it is domestic (18%) or export (0%).
What is RCM on consulting services?
RCM (Reverse Charge Mechanism) applies when a GST-registered business receives services from an unregistered consultant. The business pays GST directly to the government instead of the consultant charging it. This applies when the consultant is below the ₹20 lakh threshold and not registered.
Can I claim ITC on consulting fees paid to an advisor?
Yes. Businesses can claim ITC on GST paid for consulting services used for business purposes. The consultant must issue a proper GST invoice with their GSTIN. If the consulting fee is for personal or non-business purposes, ITC cannot be claimed.
GST Invoice Guide for Consultants
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Consultants.
View Consultants Invoice GuideOther Service Categories
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