{"id":11146,"date":"2026-10-19T08:38:11","date_gmt":"2026-10-19T08:38:11","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11146"},"modified":"2026-10-19T08:38:12","modified_gmt":"2026-10-19T08:38:12","slug":"consulting-and-management-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/consulting-and-management-services\/","title":{"rendered":"Consulting and Management Services SAC Code 998311 &amp; GST Rate in India"},"content":{"rendered":"<p>\n\n\n<p class=\"wp-block-paragraph\">The <strong>SAC code for consulting and management services is 998311<\/strong>, and the general GST rate is <strong>18% in India<\/strong>. This code covers management consultancy involving business strategy, financial management, human resources, marketing, operations and supply chain management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulting and management services use a <strong>SAC (Services Accounting Code)<\/strong> rather than an HSN code because they are services, not goods.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Consulting and Management Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Consulting and management services are classified under <strong>SAC 998311<\/strong>, which belongs to Group 99831 of the GST service classification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The code covers professional advice, guidance and operational assistance provided to businesses for managing and improving their operations.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th>Details<\/th><\/tr><tr><td>Service<\/td><td>Consulting and management services<\/td><\/tr><tr><td>SAC code<\/td><td><strong>998311<\/strong><\/td><\/tr><tr><td>SAC group<\/td><td>99831<\/td><\/tr><tr><td>SAC heading<\/td><td>9983<\/td><\/tr><tr><td>GST rate<\/td><td><strong>18%<\/strong><\/td><\/tr><tr><td>CGST + SGST<\/td><td>9% + 9%<\/td><\/tr><tr><td>IGST<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The classification applies to qualifying management consulting services, regardless of whether they are provided by an individual consultant, consulting firm or other service provider.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Services Covered Under SAC 998311<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 998311 includes different types of management consultancy and operational assistance.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Consulting service<\/th><th>Examples<\/th><th>SAC code<\/th><th>GST rate<\/th><\/tr><tr><td>Strategic management consulting<\/td><td>Business planning, corporate strategy and restructuring advice<\/td><td>998311<\/td><td>18%<\/td><\/tr><tr><td>Financial management consulting<\/td><td>Budgeting, working capital planning and financial management advice<\/td><td>998311<\/td><td>18%<\/td><\/tr><tr><td>Human resource management consulting<\/td><td>HR policies, compensation strategies and performance management<\/td><td>998311<\/td><td>18%<\/td><\/tr><tr><td>Marketing management consulting<\/td><td>Marketing strategy, pricing and distribution planning<\/td><td>998311<\/td><td>18%<\/td><\/tr><tr><td>Operations management consulting<\/td><td>Process improvement, productivity and operational planning<\/td><td>998311<\/td><td>18%<\/td><\/tr><tr><td>Supply chain management consulting<\/td><td>Inventory planning, procurement strategy and logistics management advice<\/td><td>998311<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These activities share the same SAC code because they fall within the official description of management consulting and management services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Consulting and Management Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Consulting and management services classified under SAC 998311 generally attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state services, GST is divided into:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>9% CGST<\/strong><\/li>\n\n\n\n<li><strong>9% SGST<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For inter-state services, <strong>18% IGST<\/strong> generally applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable tax treatment also depends on the place-of-supply rules, registration status and whether a specific exemption or reverse-charge provision applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST Calculation Example<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a management consultant charges \u20b950,000 for a business strategy assignment.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particular<\/th><th class=\"has-text-align-right\" data-align=\"right\">Amount<\/th><\/tr><tr><td>Consulting fees<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b950,000<\/td><\/tr><tr><td>GST at 18%<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b99,000<\/td><\/tr><tr><td>Total invoice value<\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>\u20b959,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state transaction, the GST consists of \u20b94,500 CGST and \u20b94,500 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state transaction, \u20b99,000 IGST generally applies, subject to the relevant place-of-supply provisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference Between Management Consulting and Other Consulting Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not every professional consulting service falls under SAC 998311.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct SAC depends on the nature of the service provided.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Service category<\/th><th>SAC code<\/th><\/tr><tr><td>Management consulting and management services<\/td><td><strong>998311<\/strong><\/td><\/tr><tr><td>Business consulting, including public relations services<\/td><td><strong>998312<\/strong><\/td><\/tr><tr><td>Information technology consulting and support services<\/td><td><strong>998313<\/strong><\/td><\/tr><tr><td>Scientific and technical consulting services<\/td><td><strong>998393<\/strong><\/td><\/tr><tr><td>Corporate tax consulting and preparation services<\/td><td><strong>998231<\/strong><\/td><\/tr><tr><td>Individual tax preparation and planning services<\/td><td><strong>998232<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a consultant advising a business on its organisational strategy generally falls under SAC 998311.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, a consultant providing technical IT support may fall under SAC 998313.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The service description and actual scope of work should determine the classification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Choose the Correct SAC Code for Consulting Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should identify the primary nature of the service before selecting a SAC code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, services involving strategic planning, management policies or operational improvement generally fall under SAC 998311.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the engagement mainly involves IT consulting, tax preparation or another specialised professional service, a different SAC may apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The selected SAC code should match the services described in the agreement and GST invoice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can verify the classification using the official GST Portal&#8217;s HSN\/SAC search facility.<\/p>\n\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for management consulting services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The SAC code for management consulting services is 998311. It covers strategic, financial, HR, marketing, operations and supply chain management consulting.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate on management consultancy services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Management consultancy services classified under SAC 998311 generally attract 18% GST in India.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is 998311 an HSN code or SAC code?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>998311 is a SAC code, not an HSN code. SAC codes classify services under GST, while HSN codes classify goods.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the difference between SAC 998311 and 998312?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Official Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/pdf\/central-tax-rate\/Notification11-CGST-Annexure.pdf\">CBIC \u2013 Official Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/explanatory_notes_01oct19.pdf\">GST Council \u2013 Explanatory Notes to the Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/gst-goods-services-rates.html\">CBIC \u2013 GST Goods and Services Rates<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac\">GST Portal \u2013 Search HSN\/SAC Code<\/a><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 19 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for consulting and management services is 998311, and the general GST rate is 18% in India. This [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-11146","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Consulting &amp; Management Services SAC Code | GST Rate<\/title>\n<meta name=\"description\" content=\"Find consulting and management services SAC code 998311 and 18% GST rate in India. 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