GST Rate on Consulting
The GST rate on consulting is 18%, under SAC code 998311 (management consulting and management services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for consulting
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998311
- Also covers: consultancy, management consulting, business consulting
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 consulting
- 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 consulting
What is the GST rate on consulting?
The GST rate on consulting is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Consulting falls under SAC code 998311.
What is the HSN code for consulting?
Consulting falls under SAC code 998311, which covers management consulting and management services. Show this code on every GST tax invoice line for consulting.