The SAC code for consulting and management services is 998311, and the general GST rate is 18% in India. This code covers management consultancy involving business strategy, financial management, human resources, marketing, operations and supply chain management.
Consulting and management services use a SAC (Services Accounting Code) rather than an HSN code because they are services, not goods.
What Is the SAC Code for Consulting and Management Services?
Consulting and management services are classified under SAC 998311, which belongs to Group 99831 of the GST service classification.
The code covers professional advice, guidance and operational assistance provided to businesses for managing and improving their operations.
| Particular | Details |
|---|---|
| Service | Consulting and management services |
| SAC code | 998311 |
| SAC group | 99831 |
| SAC heading | 9983 |
| GST rate | 18% |
| CGST + SGST | 9% + 9% |
| IGST | 18% |
The classification applies to qualifying management consulting services, regardless of whether they are provided by an individual consultant, consulting firm or other service provider.
Services Covered Under SAC 998311
SAC 998311 includes different types of management consultancy and operational assistance.
| Consulting service | Examples | SAC code | GST rate |
|---|---|---|---|
| Strategic management consulting | Business planning, corporate strategy and restructuring advice | 998311 | 18% |
| Financial management consulting | Budgeting, working capital planning and financial management advice | 998311 | 18% |
| Human resource management consulting | HR policies, compensation strategies and performance management | 998311 | 18% |
| Marketing management consulting | Marketing strategy, pricing and distribution planning | 998311 | 18% |
| Operations management consulting | Process improvement, productivity and operational planning | 998311 | 18% |
| Supply chain management consulting | Inventory planning, procurement strategy and logistics management advice | 998311 | 18% |
These activities share the same SAC code because they fall within the official description of management consulting and management services.
GST Rate on Consulting and Management Services
Consulting and management services classified under SAC 998311 generally attract 18% GST.
For intra-state services, GST is divided into:
- 9% CGST
- 9% SGST
For inter-state services, 18% IGST generally applies.
The applicable tax treatment also depends on the place-of-supply rules, registration status and whether a specific exemption or reverse-charge provision applies.
GST Calculation Example
Suppose a management consultant charges ₹50,000 for a business strategy assignment.
| Particular | Amount |
|---|---|
| Consulting fees | ₹50,000 |
| GST at 18% | ₹9,000 |
| Total invoice value | ₹59,000 |
For an intra-state transaction, the GST consists of ₹4,500 CGST and ₹4,500 SGST.
For an inter-state transaction, ₹9,000 IGST generally applies, subject to the relevant place-of-supply provisions.
Difference Between Management Consulting and Other Consulting Services
Not every professional consulting service falls under SAC 998311.
The correct SAC depends on the nature of the service provided.
| Service category | SAC code |
|---|---|
| Management consulting and management services | 998311 |
| Business consulting, including public relations services | 998312 |
| Information technology consulting and support services | 998313 |
| Scientific and technical consulting services | 998393 |
| Corporate tax consulting and preparation services | 998231 |
| Individual tax preparation and planning services | 998232 |
For example, a consultant advising a business on its organisational strategy generally falls under SAC 998311.
However, a consultant providing technical IT support may fall under SAC 998313.
The service description and actual scope of work should determine the classification.
How to Choose the Correct SAC Code for Consulting Services
Businesses should identify the primary nature of the service before selecting a SAC code.
For example, services involving strategic planning, management policies or operational improvement generally fall under SAC 998311.
If the engagement mainly involves IT consulting, tax preparation or another specialised professional service, a different SAC may apply.
The selected SAC code should match the services described in the agreement and GST invoice.
Businesses can verify the classification using the official GST Portal’s HSN/SAC search facility.
Frequently Asked Questions
What is the SAC code for management consulting services?
The SAC code for management consulting services is 998311. It covers strategic, financial, HR, marketing, operations and supply chain management consulting.
What is the GST rate on management consultancy services?
Management consultancy services classified under SAC 998311 generally attract 18% GST in India.
Is 998311 an HSN code or SAC code?
998311 is a SAC code, not an HSN code. SAC codes classify services under GST, while HSN codes classify goods.
What is the difference between SAC 998311 and 998312?
SAC 998311 covers management consulting and management services, while SAC 998312 covers business consulting services, including public relations services. The correct classification depends on the scope of the engagement.
Official Sources
- CBIC – Official Scheme of Classification of Services
- GST Council – Explanatory Notes to the Scheme of Classification of Services
- CBIC – GST Goods and Services Rates
- GST Portal – Search HSN/SAC Code
Last Reviewed: 19 October 2026
