Chartered Accountant Services SAC Code and GST Rate in India

The SAC code for Chartered Accountant services falls under heading 9982, covering accounting, auditing and tax consultancy services. The standard GST rate is 18%. The specific six-digit SAC code depends on the service provided, such as financial auditing (998221), accounting and bookkeeping (998222), or corporate tax consultancy (998231).

Chartered Accountant Services SAC Code – Quick Summary

Particulars	Details
Service name	Chartered Accountant Services
SAC heading	9982
Service category	Legal and Accounting Services
Relevant SAC group	99822 – Accounting, auditing and bookkeeping services
Tax consultancy group	99823
GST rate	18%
CGST + SGST	9% + 9%
IGST	18%
GST applicability	Subject to registration and applicable GST provisions

What Is the SAC Code for Chartered Accountant Services?

Chartered Accountant services are classified under SAC heading 9982, which includes professional accounting, auditing, bookkeeping and tax consultancy services.

The exact six-digit code depends on the work performed. For example, financial auditing is classified under SAC 998221, while accounting and bookkeeping services fall under SAC 998222.

SAC Codes for Different Chartered Accountant Services

SAC code	Description
998221	Financial auditing services
998222	Accounting and bookkeeping services
998223	Payroll services
998224	Other similar accounting services
998231	Corporate tax consulting and preparation services
998232	Individual tax preparation and planning services

Businesses should select the code based on the actual nature of the professional service rather than using one code for every CA engagement.

GST Rate on Chartered Accountant Services

The standard GST rate on taxable Chartered Accountant services is 18%.

Type of supply	GST rate
Intra-state supply	9% CGST + 9% SGST
Inter-state supply	18% IGST

For example, if a GST-registered CA firm charges ₹10,000 for accounting services, the GST amount at 18% is ₹1,800, making the total invoice value ₹11,800.

The supplier’s GST registration status and applicable place-of-supply rules determine how GST is charged.

Services Covered Under Chartered Accountant SAC Codes

The relevant SAC codes cover a range of professional accounting and taxation activities.

• Financial auditing: Examination of financial statements and records to provide an independent audit opinion.
• Accounting and bookkeeping: Recording transactions, maintaining ledgers and preparing financial statements.
• Payroll services: Processing salary calculations, payroll records and related deductions.
• Corporate tax consultancy: Advising companies on tax matters and preparing corporate tax returns.
• Individual tax preparation: Preparing income tax returns and providing tax-planning services to individuals.
• Other accounting services: Related professional accounting activities not covered by a more specific classification.

The service description in the invoice should accurately reflect the work performed.

Services Not Covered Under Chartered Accountant Services SAC Codes

Some activities performed by Chartered Accountants may fall under other SAC classifications.

Service	Relevant SAC code	Reason
Management consulting	998311	Relates to management and strategic advisory services
Business consulting	998312	Covers specified business consulting services
Financial management consulting	998311	May fall under management consulting based on the engagement

For example, preparing a company’s financial statements is an accounting service. Advising the same company on organisational strategy may be a management consulting service.

For more information, refer to the SAC code for consulting and management services.

How to Choose the Correct SAC Code for CA Services

The correct SAC code depends on the service mentioned in the engagement agreement and invoice.

1. Identify the service: Determine whether the work involves auditing, bookkeeping, payroll, tax consultancy or another activity.
2. Check the classification: Match the service description with the relevant six-digit SAC code.
3. Verify the GST rate: Confirm the applicable tax rate and any relevant conditions.
4. Check GST registration: Determine whether the service provider is registered and required to charge GST.
5. Use the correct code on invoices: Include the appropriate SAC code and tax details wherever required.

Businesses can verify classifications through the official GST HSN/SAC search.

How to Mention Chartered Accountant SAC Codes on GST Invoices

A GST invoice for CA services should contain the applicable invoice particulars, including the service description, SAC code, taxable value and GST breakup.

Sample GST Invoice for Chartered Accountant Services

Particulars	Details
Service	Financial auditing services
SAC code	998221
Taxable value	₹25,000
CGST at 9%	₹2,250
SGST at 9%	₹2,250
Total invoice value	₹29,500

This example assumes an intra-state taxable supply by a GST-registered Chartered Accountant.

For an inter-state supply, IGST at 18% would generally apply instead of CGST and SGST.

Businesses can refer to the GST invoice validation checklist to review the details required on tax invoices.

Related SAC Codes for Professional Services

Chartered Accountant services are closely related to other professional and business support services.

Service	SAC code	Related guide
Accounting and bookkeeping	998222	Chartered Accountant services
Corporate tax consultancy	998231	Chartered Accountant services
Management consulting	998311	Consulting and management services
Business support services	9985	Support services
Software development	998314	Software development services

Official Sources

• GST Council – Scheme of Classification of Services
• GST Council – Explanatory Notes to the Classification of Services
• CBIC – GST Rates for Goods and Services
• GST Portal – Search HSN/SAC Code

Last Reviewed: 23 October 2026