The GST rate on audit is 18%, under SAC code 998222 (auditing services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for audit
GST rate: 18%
Intra-state: 9% CGST + 9% SGST
Inter-state: 18% IGST
SAC code on the invoice: 998222
Also covers: statutory audit, internal audit
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on audit
Taxable value: ₹10,000
GST (18%): ₹1,800
Within state: ₹900 CGST + ₹900 SGST
To another state: ₹1,800 IGST
Invoice total: ₹11,800
FAQs about GST on audit
What is the GST rate on audit?
The GST rate on audit is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Audit falls under SAC code 998222.
What is the HSN code for audit?
Audit falls under SAC code 998222, which covers auditing services. Show this code on every GST tax invoice line for audit.