SAC code 9983 covers other professional, technical and business services under GST in India. These include legal, accounting, management consultancy, engineering, architectural, advertising, scientific and other specialised business services. Many taxable services under this heading attract 18% GST, although specific services may have different rates, exemptions or reverse-charge provisions.
The appropriate six-digit SAC code depends on the actual service provided.
What Is SAC Code 9983?
SAC 9983 is the four-digit Services Accounting Code heading for other professional, technical and business services under GST.
It includes services provided by professionals, consultants, agencies and technical specialists to businesses and individuals.
For example, accounting services, management consultancy, engineering consultancy and advertising services fall under different classifications within heading 9983.
Since these activities involve services rather than goods, businesses use SAC codes instead of product-specific HSN codes.
SAC Code List for Professional and Business Services Under 9983
| SAC code | Service classification |
|---|---|
| 9983 | Other professional, technical and business services |
| 998311 | Management consulting and management services |
| 998312 | Business consulting services, including public relations services |
| 998313 | Information technology consulting and support services |
| 998314 | Information technology design and development services |
| 998321 | Architectural advisory services |
| 998322 | Architectural services for residential building projects |
| 998323 | Architectural services for non-residential building projects |
| 998331 | Engineering advisory services |
| 998332 | Engineering services for building projects |
| 998361 | Advertising services |
| 998362 | Purchase or sale of advertising space or time, on commission |
| 998391 | Specialty design services |
Note: This is a selected classification table, not the complete list of six-digit codes under 9983. Legal, accounting and other professional services should be matched to their precise codes using the official GST classification schedule.
GST Rate on Professional Services Under SAC 9983
Many taxable professional, technical and business services under SAC 9983 generally attract 18% GST.
| Professional service | General GST treatment |
|---|---|
| Management consultancy | Generally 18% |
| Business consultancy | Generally 18% |
| IT consulting | Generally 18% |
| Architectural services | Generally 18% |
| Engineering consultancy | Generally 18% |
| Advertising services | Generally 18% |
| Design services | Generally 18% |
| Legal services | Depends on applicable exemptions and reverse-charge provisions |
| Accounting and auditing services | Generally 18%, subject to applicable provisions |
For an intra-state taxable supply, 18% GST generally comprises 9% CGST and 9% SGST. For an inter-state taxable supply, 18% IGST generally applies.
Important: Not all services under heading 9983 follow the same GST treatment. Legal services supplied by advocates, certain government-related services and other specified activities may be subject to exemptions or reverse-charge rules.
Types of Professional Services Covered Under SAC 9983
1. Management and Business Consultancy Services
Management and business consultancy services help organisations improve operations, plan strategies, manage resources and make business decisions.
These services include management advisory, business planning and related consulting activities.
Management consultancy and business consultancy are classified under the relevant six-digit SAC codes within heading 9983. Taxable services generally attract 18% GST.
2. Information Technology Consulting Services
IT consulting services include advising businesses on technology systems, IT infrastructure, software requirements and technical support.
Depending on the actual service, relevant classifications include SAC 998313 and 998314.
These services generally attract 18% GST when taxable.
3. Architectural Services
Architectural services include building design, architectural planning, drawings and professional advice for construction projects.
They are classified under the appropriate six-digit codes within heading 9983, depending on the nature of the project and service.
Architectural consultancy generally attracts 18% GST.
4. Engineering and Technical Consultancy Services
Engineering services involve technical planning, engineering design, project consultancy and specialised advisory services.
These services may relate to buildings, infrastructure, machinery, industrial systems or other technical projects.
The correct SAC code depends on the specific engineering service supplied. Taxable engineering consultancy generally attracts 18% GST.
5. Advertising Services
Advertising services include planning, creating and managing advertisements for businesses across print, digital and other media.
Advertising services generally fall under the relevant codes in the 99836 group and attract 18% GST when taxable.
6. Specialised Design and Technical Services
Heading 9983 also includes various specialised professional and technical services, such as design, scientific consultancy and other business-supporting professional activities.
The classification depends on the actual deliverables, professional activity and contract terms.
Businesses should select the six-digit SAC code that most closely matches the service provided.
Difference Between SAC 9982 and SAC 9983
An important classification distinction is that legal and accounting services generally fall under SAC heading 9982, not 9983.
| SAC heading | Classification | Examples |
|---|---|---|
| 9982 | Legal and accounting services | Legal advice, accounting, auditing and bookkeeping |
| 9983 | Other professional, technical and business services | Management consultancy, engineering, architecture, IT consultancy and advertising |
This distinction matters because legal services may have special exemptions and reverse-charge provisions that should not be generalised to all services under SAC 9983.
How to Find the Correct SAC Code for Professional Services
Businesses can identify the appropriate classification by following these steps:
- Identify the service: Determine whether it involves management consultancy, IT, engineering, architecture, advertising or another professional activity.
- Check the SAC heading: Confirm whether the service belongs under 9983 or another heading such as 9982.
- Select the six-digit code: Match the actual service description to the official classification.
- Verify the GST rate: Review applicable rate notifications, exemptions and reverse-charge provisions.
- Prepare the invoice: Include the appropriate SAC code and GST details.
Use the official GST SAC Search Tool to verify classifications.
You can also explore the SAC Code List Under GST for related service categories.
Why Is the Correct SAC Code Important for Professional Services?
Correct SAC classification helps service providers maintain accurate billing and tax records.
Accurate GST classification: Identifies the professional service supplied.
Correct tax treatment: Helps businesses determine applicable GST rates, exemptions and reverse-charge provisions.
Invoice accuracy: Supports the inclusion of relevant service codes in GST invoices.
Better record-keeping: Helps separate income from different consultancy, technical and professional activities.
GST reporting: Supports accurate classification of taxable services in applicable GST returns.
GST Calculation Example for Professional Consultancy Services
Suppose a management consultant charges ₹50,000 for a taxable consultancy assignment.
Assuming an applicable GST rate of 18%:
| Particulars | Amount |
|---|---|
| Consultancy fee | ₹50,000 |
| GST at 18% | ₹9,000 |
| Total invoice amount | ₹59,000 |
For an intra-state taxable supply, the GST would generally be split into ₹4,500 CGST and ₹4,500 SGST.
For an inter-state taxable supply, ₹9,000 IGST would generally apply.
The actual tax treatment depends on the nature of the service, place of supply and applicable GST provisions.
Frequently Asked Questions
Is management consultancy covered under SAC 9983?
Yes. Management consultancy is covered under heading 9983, with the appropriate six-digit classification depending on the service supplied.
What is the SAC code for IT consultancy?
SAC 998313 covers information technology consulting and support services. Other IT-related services may fall under different codes.
Is advertising covered under SAC 9983?
Yes. Advertising services are included under heading 9983, with specific classifications for advertising and related activities.
Are legal and accounting services covered under SAC 9983?
No. Legal and accounting services generally fall under SAC heading 9982. They should not be classified under 9983 merely because they are professional services.
Is SAC 9983 an HSN code?
No. SAC 9983 is a service classification heading. HSN codes classify goods, while SAC codes classify services.
Official Sources
GST Council – Scheme of Classification of Services
GST Council – Explanatory Notes to Service Classification
CBIC – GST Rates and Notifications
Last Reviewed: 23 October 2026
