{"id":11186,"date":"2026-10-23T05:20:36","date_gmt":"2026-10-23T05:20:36","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=11186"},"modified":"2026-10-23T05:21:58","modified_gmt":"2026-10-23T05:21:58","slug":"chartered-accountant-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/chartered-accountant-services\/","title":{"rendered":"Chartered Accountant Services SAC Code and GST Rate in India"},"content":{"rendered":"<p>\n\n\n<p class=\"wp-block-paragraph\">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).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Chartered Accountant Services SAC Code \u2013 Quick Summary<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particulars<\/th><th>Details<\/th><\/tr><tr><td>Service name<\/td><td>Chartered Accountant Services<\/td><\/tr><tr><td>SAC heading<\/td><td>9982<\/td><\/tr><tr><td>Service category<\/td><td>Legal and Accounting Services<\/td><\/tr><tr><td>Relevant SAC group<\/td><td>99822 \u2013 Accounting, auditing and bookkeeping services<\/td><\/tr><tr><td>Tax consultancy group<\/td><td>99823<\/td><\/tr><tr><td>GST rate<\/td><td>18%<\/td><\/tr><tr><td>CGST + SGST<\/td><td>9% + 9%<\/td><\/tr><tr><td>IGST<\/td><td>18%<\/td><\/tr><tr><td>GST applicability<\/td><td>Subject to registration and applicable GST provisions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Chartered Accountant Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chartered Accountant services are classified under SAC heading 9982, which includes professional accounting, auditing, bookkeeping and tax consultancy services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">SAC Codes for Different Chartered Accountant Services<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>SAC code<\/th><th>Description<\/th><\/tr><tr><td>998221<\/td><td>Financial auditing services<\/td><\/tr><tr><td>998222<\/td><td>Accounting and bookkeeping services<\/td><\/tr><tr><td>998223<\/td><td>Payroll services<\/td><\/tr><tr><td>998224<\/td><td>Other similar accounting services<\/td><\/tr><tr><td>998231<\/td><td>Corporate tax consulting and preparation services<\/td><\/tr><tr><td>998232<\/td><td>Individual tax preparation and planning services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should select the code based on the actual nature of the professional service rather than using one code for every CA engagement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Chartered Accountant Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The standard GST rate on taxable Chartered Accountant services is 18%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Type of supply<\/th><th>GST rate<\/th><\/tr><tr><td>Intra-state supply<\/td><td>9% CGST + 9% SGST<\/td><\/tr><tr><td>Inter-state supply<\/td><td>18% IGST<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if a GST-registered CA firm charges \u20b910,000 for accounting services, the GST amount at 18% is \u20b91,800, making the total invoice value \u20b911,800.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The supplier&#8217;s GST registration status and applicable place-of-supply rules determine how GST is charged.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Services Covered Under Chartered Accountant SAC Codes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The relevant SAC codes cover a range of professional accounting and taxation activities.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial auditing: Examination of financial statements and records to provide an independent audit opinion.<\/li>\n\n\n\n<li>Accounting and bookkeeping: Recording transactions, maintaining ledgers and preparing financial statements.<\/li>\n\n\n\n<li>Payroll services: Processing salary calculations, payroll records and related deductions.<\/li>\n\n\n\n<li>Corporate tax consultancy: Advising companies on tax matters and preparing corporate tax returns.<\/li>\n\n\n\n<li>Individual tax preparation: Preparing income tax returns and providing tax-planning services to individuals.<\/li>\n\n\n\n<li>Other accounting services: Related professional accounting activities not covered by a more specific classification.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The service description in the invoice should accurately reflect the work performed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Services Not Covered Under Chartered Accountant Services SAC Codes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some activities performed by Chartered Accountants may fall under other SAC classifications.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Service<\/th><th>Relevant SAC code<\/th><th>Reason<\/th><\/tr><tr><td>Management consulting<\/td><td>998311<\/td><td>Relates to management and strategic advisory services<\/td><\/tr><tr><td>Business consulting<\/td><td>998312<\/td><td>Covers specified business consulting services<\/td><\/tr><tr><td>Financial management consulting<\/td><td>998311<\/td><td>May fall under management consulting based on the engagement<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, preparing a company&#8217;s financial statements is an accounting service. Advising the same company on organisational strategy may be a management consulting service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information, refer to the <a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-consulting-and-management-services\/?utm_source=chatgpt.com\">SAC code for consulting and management services<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Choose the Correct SAC Code for CA Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The correct SAC code depends on the service mentioned in the engagement agreement and invoice.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify the service: Determine whether the work involves auditing, bookkeeping, payroll, tax consultancy or another activity.<\/li>\n\n\n\n<li>Check the classification: Match the service description with the relevant six-digit SAC code.<\/li>\n\n\n\n<li>Verify the GST rate: Confirm the applicable tax rate and any relevant conditions.<\/li>\n\n\n\n<li>Check GST registration: Determine whether the service provider is registered and required to charge GST.<\/li>\n\n\n\n<li>Use the correct code on invoices: Include the appropriate SAC code and tax details wherever required.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can verify classifications through the <a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac?utm_source=chatgpt.com\">official GST HSN\/SAC search<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Mention Chartered Accountant SAC Codes on GST Invoices<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A GST invoice for CA services should contain the applicable invoice particulars, including the service description, SAC code, taxable value and GST breakup.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sample GST Invoice for Chartered Accountant Services<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particulars<\/th><th>Details<\/th><\/tr><tr><td>Service<\/td><td>Financial auditing services<\/td><\/tr><tr><td>SAC code<\/td><td>998221<\/td><\/tr><tr><td>Taxable value<\/td><td>\u20b925,000<\/td><\/tr><tr><td>CGST at 9%<\/td><td>\u20b92,250<\/td><\/tr><tr><td>SGST at 9%<\/td><td>\u20b92,250<\/td><\/tr><tr><td>Total invoice value<\/td><td>\u20b929,500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This example assumes an intra-state taxable supply by a GST-registered Chartered Accountant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state supply, IGST at 18% would generally apply instead of CGST and SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can refer to the <a href=\"https:\/\/mybillbook.in\/blog\/gst-invoice-validation-checklist\/?utm_source=chatgpt.com\">GST invoice validation checklist<\/a> to review the details required on tax invoices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Related SAC Codes for Professional Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chartered Accountant services are closely related to other professional and business support services.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Service<\/th><th>SAC code<\/th><th>Related guide<\/th><\/tr><tr><td>Accounting and bookkeeping<\/td><td>998222<\/td><td>Chartered Accountant services<\/td><\/tr><tr><td>Corporate tax consultancy<\/td><td>998231<\/td><td>Chartered Accountant services<\/td><\/tr><tr><td>Management consulting<\/td><td>998311<\/td><td><a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-consulting-and-management-services\/?utm_source=chatgpt.com\">Consulting and management services<\/a><\/td><\/tr><tr><td>Business support services<\/td><td>9985<\/td><td><a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-support-services\/?utm_source=chatgpt.com\">Support services<\/a><\/td><\/tr><tr><td>Software development<\/td><td>998314<\/td><td><a href=\"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-software-development-services\/?utm_source=chatgpt.com\">Software development services<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\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 Chartered Accountant services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Chartered Accountant services fall under SAC heading 9982. The specific code depends on the service, such as 998221 for financial auditing and 998222 for accounting and bookkeeping.<\/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 Chartered Accountant fees?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The standard GST rate on taxable Chartered Accountant services is 18%, generally charged as 9% CGST and 9% SGST for intra-state supplies or 18% IGST for inter-state supplies.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for audit fees?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Financial auditing services are classified under SAC 998221. This generally includes statutory financial audits and other qualifying financial statement audits.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the SAC code for accounting and bookkeeping services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The SAC code for accounting and bookkeeping services is 998222. It covers maintaining accounting records, preparing financial statements and related bookkeeping activities.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST applicable to CA services below \u20b920 lakh turnover?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A Chartered Accountant below the applicable GST registration threshold may not be required to register, unless a compulsory-registration provision applies. An unregistered supplier cannot charge GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is reverse charge applicable to Chartered Accountant services?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Ordinary Chartered Accountant services are generally taxed under forward charge. A registered CA firm charges and pays GST on taxable services rather than automatically applying reverse charge.<\/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<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/scheme_of_classification_of_services_amended.pdf?utm_source=chatgpt.com\">GST Council \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/explanatory_notes_01oct19.pdf?utm_source=chatgpt.com\">GST Council \u2013 Explanatory Notes to the Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html?utm_source=chatgpt.com\">CBIC \u2013 GST Rates for Goods and Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac?utm_source=chatgpt.com\">GST Portal \u2013 Search HSN\/SAC Code<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 23 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The SAC code for Chartered Accountant services falls under heading 9982, covering accounting, auditing and tax consultancy services. The standard [&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-11186","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>Chartered Accountant Services SAC Code &amp; GST Rate<\/title>\n<meta name=\"description\" content=\"Find the SAC code for Chartered Accountant services and the 18% GST rate. 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